TOTAL TAXATION REVENUE


SUMMARY

A feature of the Australian federal system is that the Commonwealth Government levies and collects all income tax, from individuals as well as from enterprises. It also collects a portion of other taxes, including taxes on the provision of goods and services. The revenue base of state governments consists of taxes on property, on employers' payroll, and on the provision and use of goods and services. The sole source of taxation revenue for local governments is taxes on property.

Total taxation revenue collected in Australia increased $25,227m (6%) from $389,895m in 2011–12 to $415,122m in 2012–13. Over the same period, taxes on income increased $10,886m (5%), while taxes on property increased $2,419m (7%) and taxes on provision of goods and services increased $2,877m (3%). In 2012–13, taxes on income represented 58% of total taxation revenue for all levels of government and taxes on provision of goods and services, including the goods and services tax (GST), represented 23%.

TOTAL TAXATION REVENUE
	2007–08	2008–09	2009–10	2010–11	2011–12	2012–13
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	208 233	200 997	186 660	204 546	230 871	241 728
Employers' payroll taxes	381	377	507	505	528	646
Taxes on property	15	16	12	13	13	13
Taxes on provision of goods and services	75 863	75 141	78 865	81 788	83 377	85 999
Taxes on use of goods and performance of activities	1 456	1 831	1 635	2 268	2 758	9 977
Total taxation revenue	285 949	278 363	267 678	289 120	317 548	338 364
STATE GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	16 026	16 926	16 796	17 985	19 777	20 788
Taxes on property	20 967	16 986	20 249	21 006	20 336	21 933
Taxes on provision of goods and services	9 162	9 602	9 721	10 251	10 834	11 089
Taxes on use of goods and performance of activities	7 156	7 269	7 950	9 081	8 928	9 688
Total taxation revenue	53 310	50 784	54 716	58 323	59 875	63 497
LOCAL GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	–	–	–	–	–	–
Taxes on property	10 139	10 896	11 607	12 449	13 202	14 027
Taxes on provision of goods and services	–	–	–	–	–	–
Taxes on use of goods and performance of activities	–	–	–	–	–	–
Total taxation revenue	10 139	10 896	11 607	12 449	13 202	14 027
ALL LEVELS OF GOVERNMENT
Taxes on income	208 220	200 994	186 650	204 537	230 847	241 733
Employers' payroll taxes	15 912	16 784	16 749	17 912	19 690	20 767
Taxes on property	31 085	27 856	31 833	33 432	33 511	35 930
Taxes on provision of goods and services	85 025	84 743	88 586	92 039	94 211	97 088
Taxes on use of goods and performance of activities	8 558	9 042	9 518	11 285	11 635	19 604
Total taxation revenue	348 800	339 419	333 336	359 205	389 895	415 122
– nil or rounded to zero (including null cells)

COMMONWEALTH GOVERNMENT TAXATION REVENUE

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) increased $20,816m (7%) from $317,548m in 2011–12 to $338,364m in 2012–13. In 2012–13, Commonwealth taxation revenue represented 82% of taxation revenue for all levels of government. The following graph shows the level of taxation revenue for the two main sources of taxation revenue for the Commonwealth Government.



STATE GOVERNMENT TAXATION REVENUE

State government taxation revenue (including taxes received from other levels of government and public corporations) increased $3,622m (6%) from $59,875m in 2011–12 to $63,497m in 2012–13. This was driven by a $1,597m (8%) increase in property taxes and a $1,011m (5%) increase in employers' payroll taxes. Taxes on property was the largest source of taxation revenue (35%) for state governments in 2012–13, followed by employers' payroll taxes (33%). The following graph shows the level of taxation revenue for state governments by source.



LOCAL GOVERNMENT TAXATION REVENUE

Local government taxation revenue increased $825m (6%) from $13,202m in 2011–12 to $14,027m in 2012–13.