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NOTES

ABOUT THIS PUBLICATION

This publication contains statistics of taxation revenue collected by all levels of government in Australia for the period 2000-01 to 2005-06. The taxation revenue statistics presented are for the general government sector and include taxes received from public corporations (i.e. government owned/controlled corporations). The amount of taxes received from these corporations is shown in the relevant tables.

CHANGES IN THIS ISSUE

The population estimates used to calculate taxation per capita in this publication have changed from mean population estimates (mean of five quarters of estimated resident population) to estimated resident population as at 31 December. The estimated resident population method has been adopted to ensure consistency with other ABS outputs. There is no discernible impact on the taxation per capita data as a result of this change.

This publication contains an Appendix on adjusted measures of government revenue, which provides analytical measures designed to facilitate an understanding of the level of government at which revenue is used rather than simply collected. This Appendix commences on page 26.

TERMINOLOGY

In this publication, the term 'state' includes the two territories. Therefore, 'state' refers to 'state and territory' and 'state and local' refers to 'state, territory and local'.

INQUIRIES

For further information about these and related statistics, contact the National Information and Referral Service on 1300 135 070 or Mark Patton on Canberra (02) 6252 7589.


SUMMARY OF FINDINGS


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 rose $19,257 million, 6.9%, between 2004-05 and 2005-06. Taxes on income increased by $13,222 million and taxes on the provision of goods and services increased $3,133 million.

TOTAL TAXATION REVENUE
	2000-01	2001-02	2002-03	2003-04	2004-05	2005-06
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	124 602	123 065	134 432	145 709	162 974	176 199
Employers' payroll taxes	121	156	253	381	292	369
Taxes on property	12	12	13	13	14	14
Taxes on the provision of goods and services	50 186	53 883	59 371	62 646	64 997	67 822
Taxes on the use of goods and performance of activities	670	722	757	811	854	819
Total taxation revenue	175 591	177 838	194 827	209 560	229 131	245 223
STATE GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers' payroll taxes	9 503	9 671	10 162	10 839	11 996	13 087
Taxes on property	12 413	12 434	14 166	16 683	16 043	16 937
Taxes on the provision of goods and services	5 987	6 552	6 990	7 275	7 865	8 173
Taxes on the use of goods and performance of activities	4 776	4 685	5 100	5 597	5 745	6 038
Total taxation revenue	32 679	33 341	36 418	40 394	41 649	44 235
LOCAL GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers' payroll taxes	-	-	-	-	-	-
Taxes on property	6 303	6 668	7 224	7 673	8 306	8 920
Taxes on the provision of goods and services	-	-	-	-	-	-
Taxes on the use of goods and performance of activities	-	-	-	-	-	-
Total taxation revenue	6 303	6 668	7 224	7 673	8 306	8 920
ALL LEVELS OF GOVERNMENT
Taxes on income	124 602	123 064	134 432	145 707	162 972	176 194
Employers' payroll taxes	9 323	9 509	10 076	10 862	11 898	13 035
Taxes on property	18 720	19 106	21 395	24 360	24 356	25 863
Taxes on the provision of goods and services	56 173	60 435	66 360	69 922	72 861	75 994
Taxes on the use of goods and performance of activities	5 445	5 407	5 854	6 404	6 598	6 855
Total taxation revenue	214 264	217 520	238 118	257 255	278 685	297 942
- nil or rounded to zero (including null cells)

Taxes on income totalled $176,194 million in 2005-06 and comprised 59.1% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including goods and services tax (GST), totalled $75,994 million in 2005-06 and comprised 25.5% 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 7.0% from $229,131 million in 2004-05 to $245,223 million in 2005-06. In 2005-06, Commonwealth taxation represented 82.3% 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. In ABS government finance statistics GST is recorded as a Commonwealth Government tax.

Commonwealth Government Taxation Revenue

State Government Taxation Revenue

Major Components of Total Taxation Revenue

Income taxes levied on individuals in 2005-06 represented 39.8% of total taxation revenue.

In comparison income taxes levied on enterprises represented 18.9%.

GST revenue represented 13.1% of total taxation revenue for all levels of government.

MAJOR COMPONENTS OF TOTAL TAXATION, All levels of government
			2000-01	2001-02	2002-03	2003-04	2004-05	2005-06
			%	%	%	%	%	%
	Taxes on income
		Income taxes levied on individuals	37.9	41.4	39.7	39.9	40.3	39.8
		Income taxes levied on enterprises(a)	19.7	14.6	16.3	16.3	17.8	18.9
		Income taxes levied on non-residents(b)	0.6	0.5	0.5	0.4	0.4	0.4
	Employers payroll taxes
		General taxes (payroll tax)	4.3	4.3	4.1	4.1	4.2	4.3
		Other employers labour force taxes	0.1	0.1	0.1	0.1	0.1	0.1
	Taxes on property
		Taxes on immovable property	4.2	4.3	4.4	4.5	4.6	4.5
		Taxes on financial and capital transactions	4.6	4.5	4.6	5.0	4.2	4.2
	Taxes on provision of goods and services
		General taxes (sales tax)	0.9	0.4	0.4	0.4	0.4	0.4
		Goods and services tax (GST)	11.1	12.6	13.1	13.3	12.7	13.1
		Excises and levies	9.2	9.4	9.1	8.5	8.2	7.7
		Taxes on international trade	2.1	2.4	2.3	2.2	2.0	1.7
		Taxes on gambling	1.7	1.7	1.6	1.6	1.5	1.5
		Taxes on insurance	1.1	1.3	1.3	1.3	1.3	1.2
	Taxes on the use of goods and performance of activities
		Motor vehicle taxes	1.9	2.0	2.0	2.0	1.9	1.9
		Franchise taxes	0.2	-	-	-	-	-
		Other	0.5	0.5	0.5	0.5	0.4	0.4
	Total		100.0	100.0	100.0	100.0	100.0	100.0
- nil or rounded to zero (including null cells)
(a) Amounts collected under petroleum resource rent taxes are included in income taxes levied on enterprises
(b) From 2001-02, withholding taxes on non-residents are no longer separately identifiable under the PAYG system. The values for 2001-02 and subsequent years are estimates based on methodologies developed by the Balance of Payments area within the ABS.

MAJOR FACTORS AFFECTING TAXATION REVENUE

The amount of taxation revenue collected in a particular year can be affected by a number of factors, including:

• a change in the rate of a tax or levy;
• the introduction or abolition of a tax or levy;
• one-off special payments;
• additional or fewer collection periods during the financial year;
• changes to payment arrangements; and
• other factors such as economic conditions, population growth, etc.

Commonwealth Government

Taxes on Income

• Income taxes levied on individuals rose by $6,485 million or 5.8% reflecting a $5,876 million increase in personal income tax.
• Company income tax rose $6,408 million or 14.4% due to stronger income growth and profitability.

• The superannuation guarantee charge rose $77 million to $369 million, an increase of 26.4%

• Goods and services tax revenue rose $3,411 million or 9.6%.

• The taxes on employers' payrolls increased in 2005-06 by $1,091 million or 9.1%. Tax revenue from employers' payroll taxes increased across all states. The largest increase occurred in New South Wales where an increase of $344 million was recorded. Victoria and Queensland also recorded increases of $257 million and $243 million respectively.

• Taxes on property rose $894 million or (5.6%) as a result of a $1,327 million rise in stamp duties on conveyances, offset by a fall of $622 million in financial institutions transactions taxes.
• Tax revenue from stamp duties on conveyances increased across all states except New South Wales and South Australia. The largest increase occurred in Western Australia where an increase of $721 million was recorded.

• Taxes on the provision of goods and services increased by $308 million, a rise of 3.9%.
• Taxes on gambling increased by $238 million or 5.5%, with most of this increase coming from taxes on gaming machines.

• Revenue from motor vehicle taxes increased by $154 million or 2.8%

PER CAPITA TAXATION

In 2005-06 taxation per capita was $14,551, an increase of 5.5% from 2004-05.

The Commonwealth Government taxation per capita rose by 5.6% from $11,340 in 2004-05 to $11,976 in 2005-06.

The taxation per capita for state and local governments combined was $2,594, an increase of 5.0% from $2,471 in 2004-05.

All of the states and territories recorded increases in taxation per capita. Western Australia recorded the highest taxation per capita, $3,015, and Tasmania the lowest at $1,860.

Taxation per capita by jurisdiction is shown in the table below.

Taxation Per Capita(a)
			2000-01	2001-02	2002-03	2003-04	2004-05	2005-06
			$	$	$	$	$	$
Level of Government
	State and Local
		New South Wales	2 362	2 324	2 478	2 601	2 647	2 721
		Victoria	2 124	2 177	2 285	2 458	2 539	2 651
		Queensland	1 530	1 671	1 864	2 127	2 187	2 287
		South Australia	1 818	1 836	2 019	2 281	2 394	2 433
		Western Australia	1 886	1 908	2 147	2 506	2 600	3 015
		Tasmania	1 499	1 475	1 558	1 697	1 818	1 860
		Northern Territory	1 319	1 373	1 498	1 595	1 783	2 137
		Australian Capital Territory	2 016	1 809	2 121	2 331	2 195	2 386
		Average	2 022	2 048	2 208	2 404	2 471	2 594
	Commonwealth Government		9 111	9 106	9 862	10 487	11 340	11 976
	All levels of government		11 118	11 138	12 054	12 874	13 792	14 551
(a) Estimated Resident Population data used in this table is sourced from Australian Demographic Statistics, (cat. no 3101.0). Details of the calculations are in paragraphs 13 and 14 of the Explanatory Notes section.