TOTAL TAXATION REVENUE


TOTAL TAXATION REVENUE

Summary

A distinctive 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 by $28,554 million (8.9%) between 2006-07 and 2007-08. Taxes on income increased by $19,198 million (10.1%) and taxes on the provision of goods and services increased $5,056 million (3.3%).

TOTAL TAXATION REVENUE
	2002-03	2003-04	2004-05	2005-06	2006-07	2007-08
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	134 432	145 709	162 974	176 198	189 378	208 580
Employers payroll taxes	253	381	292	369	350	381
Taxes on property	13	13	14	14	15	15
Taxes on provision of goods and services	59 371	62 646	64 997	67 822	71 452	75 863
Taxes on use of goods and performance of activities	757	811	854	821	793	832
Total taxation revenue	194 827	209 560	229 131	245 223	261 988	285 672
STATE GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers payroll taxes	10 162	10 839	12 000	13 095	14 395	16 022
Taxes on property	14 166	16 683	16 045	16 911	19 841	20 944
Taxes on provision of goods and services	6 990	7 275	7 865	8 166	8 517	9 162
Taxes on use of goods and performance of activities	5 100	5 597	5 745	6 062	6 150	7 002
Total taxation revenue	36 418	40 394	41 655	44 233	48 903	53 130
LOCAL GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers payroll taxes	-	-	-	-	-	-
Taxes on property	7 224	7 671	8 183	8 710	9 386	10 116
Taxes on provision of goods and services	-	-	-	-	-	-
Taxes on use of goods and performance of activities	-	-	-	-	-	-
Total taxation revenue	7 224	7 671	8 183	8 710	9 386	10 116
ALL LEVELS OF GOVERNMENT
Taxes on income	134 432	145 707	162 972	176 192	189 369	208 567
Employers payroll taxes	10 076	10 862	11 902	13 043	14 284	15 903
Taxes on property	21 395	24 358	24 234	25 627	29 232	31 041
Taxes on provision of goods and services	66 360	69 922	72 861	75 987	79 969	85 025
Taxes on use of goods and performance of activities	5 854	6 404	6 598	6 880	6 908	7 780
Total taxation revenue	238 118	257 253	278 568	297 730	319 762	348 316
- nil or rounded to zero (including null cells)

Taxes on income totalled $208,567 million in 2007-08 and comprised 59.9% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including goods and services tax (GST), totalled $85,025 million in 2007-08 and comprised 24.4% of total taxation revenue for all levels of government.


Commonwealth Government Taxation Revenue

Commonwealth Government taxation revenue (including taxes from other levels of government and Commonwealth public corporations) rose 9.0% from $261,988 million in 2006-07 to $285,672 million in 2007-08. In 2007-08, Commonwealth taxation revenue represented 82.0% 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 from other levels of government and public corporations) increased 8.6% from $48,903 million in 2006-07 to $53,130 million in 2007-08. Taxes on property were the largest source of taxation revenue (39.4%) for state governments in 2007-08, followed by employers' payroll taxes at 30.2%. The following graph shows the level of taxation revenue for the major sources of taxation revenue for the state governments.

Local Government Taxation Revenue

Local government taxation revenue increased 7.8% from $9,386 million in 2006-07 to $10,116 million in 2007-08. Taxes on property are the sole source of taxation revenue for local governments.