MAJOR COMPONENTS OF TOTAL TAXATION REVENUE
Income taxes levied on individuals in 2012–13 represented 39% of total taxation revenue. In comparison, income taxes levied on enterprises represented 19%.
GST revenue in 2012–13 represented 12% of total taxation revenue for all levels of government.
MAJOR COMPONENTS OF TOTAL TAXATION, All levels of government | |
| |
| | 2007–08 | 2008–09 | 2009–10 | 2010–11 | 2011–12 | 2012–13 | |
| | % | % | % | % | % | % | |
| |
Taxes on income | | | | | | | |
| Income taxes levied on individuals | 37 | 38 | 37 | 39 | 39 | 39 | |
| Income taxes levied on enterprises(a) (b) | 23 | 21 | 18 | 18 | 19 | 19 | |
| Income taxes levied on non–residents | – | – | – | – | – | – | |
Employers' payroll taxes | | | | | | | |
| General taxes (payroll tax) | 4 | 5 | 5 | 5 | 5 | 5 | |
| Selective payroll taxes (stevedoring industry charges) | – | – | – | – | – | – | |
| Other employers' labour force taxes | – | – | – | – | – | – | |
Taxes on property | | | | | | | |
| Taxes on immovable property | 4 | 5 | 6 | 6 | 5 | 5 | |
| Taxes on financial and capital transactions | 4 | 3 | 4 | 4 | 3 | 3 | |
Taxes on provision of goods and services | | | | | | | |
| General taxes (sales tax) | – | – | – | – | – | – | |
| Goods and services tax (GST) | 13 | 13 | 14 | 13 | 13 | 12 | |
| Excises and levies | 7 | 7 | 8 | 7 | 7 | 6 | |
| Taxes on international trade | 2 | 2 | 2 | 2 | 2 | 2 | |
| Taxes on gambling | 1 | 1 | 2 | 1 | 1 | 1 | |
| Taxes on insurance | 1 | 1 | 1 | 1 | 1 | 1 | |
Taxes on the use of goods and performance of activities | | | | | | | |
| Motor vehicle taxes | 2 | 2 | 2 | 2 | 2 | 2 | |
| Franchise taxes | – | – | – | – | – | – | |
| Other | 1 | 1 | 1 | 1 | 1 | 3 | |
Total | 100 | 100 | 100 | 100 | 100 | 100 | |
| |
– nil or rounded to zero (including null cells) | |
(a) Includes petroleum resource rent taxes.
(b) Includes income tax paid by superannuation funds on contributions payable on behalf of individuals. | |