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.


ALL LEVELS OF GOVERNMENT TAXATION REVENUE

Taxes on income increased $17,917m (10%) while taxes on property increased $1,457m (5%) and taxes on provisions of goods and services increased $3,453m (4%). Taxes on income represented 57% 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 26%.

TOTAL TAXATION REVENUE
	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	176 197	189 378	208 579	201 369	187 016	204 931
Employers' payroll taxes	369	350	381	377	507	505
Taxes on property	14	15	15	16	12	13
Taxes on provision of goods and services	67 822	71 452	75 863	75 141	78 865	81 788
Taxes on use of goods and performance of activities	821	793	834	1 098	771	838
Total taxation revenue	245 222	261 988	285 672	278 002	267 171	288 075
STATE GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	13 096	14 363	16 026	16 926	16 796	18 086
Taxes on property	16 911	19 865	20 967	16 986	20 249	20 905
Taxes on provision of goods and services	8 166	8 517	9 162	9 602	9 721	10 251
Taxes on use of goods and performance of activities	6 074	6 129	6 980	7 117	7 771	8 879
Total taxation revenue	44 248	48 874	53 134	50 631	54 536	58 121
LOCAL GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	–	–	–	–	–	–
Taxes on property	8 726	9 405	10 139	10 896	11 607	12 408
Taxes on provision of goods and services	–	–	–	–	–	–
Taxes on use of goods and performance of activities	–	–	–	–	–	–
Total taxation revenue	8 726	9 405	10 139	10 896	11 607	12 408
ALL LEVELS OF GOVERNMENT
Taxes on income	176 191	189 369	208 566	201 366	187 006	204 923
Employers' payroll taxes	13 053	14 257	15 912	16 784	16 749	18 011
Taxes on property	25 643	29 275	31 085	27 856	31 833	33 290
Taxes on provision of goods and services	75 987	79 969	85 025	84 743	88 586	92 039
Taxes on use of goods and performance of activities	6 892	6 887	7 759	8 156	8 475	9 653
Total taxation revenue	297 766	319 759	348 347	338 905	332 649	357 917
– 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 $20,904m (8%) from $267,171m in 2009–10 to $288,075m in 2010–11. In 2010–11, Commonwealth taxation revenue represented 80% 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 $3,585m (7%) from $54,536m in 2009–10 to $58,121m in 2010–11. This was driven by a $1,290m (8%) increase in Employers payroll taxes and a $1,108m (14%) increase in taxes on use of goods and performance of activities. Taxes on property was the largest source of taxation revenue (36%) for state governments in 2010–11, followed by employers' payroll taxes (31%). The following graph shows the levels of the sources of taxation revenue for the state governments.

LOCAL GOVERNMENT TAXATION REVENUE

Local government taxation revenue increased $801m (7%) from $11,607m in 2009–10 to $12,408m in 2010–11. Taxes on property are the sole source of taxation revenue for local governments.