TAXATION REVENUE
A distinctive feature of the Australian federal system is that the Commonwealth (Australian) Government levies and collects all income tax, from individuals as well as from enterprises. The Commonwealth Government also collects taxes on the provision of goods and services, including: the Goods and Services Tax (GST); taxes on the use of goods and performance of activities; and some taxes on employers' payrolls. The taxation revenue base of state and territory governments consists of taxes on: property; employers' payrolls; and 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 in 2005-06 was $297,942 million (m), an increase of 6.9% compared with 2004-05 (table 28.7). Of this, $176,194m (59.1%) was for taxes on income and $75,994m (25.5%) for taxes on the provision of goods and services.
Commonwealth Government taxation revenue, including taxes from the other levels of government and Commonwealth public corporations, rose from $229,131m in 2004-05 to $245,223m in 2005-06, an increase of 7.0%. In 2005-06, Commonwealth Government taxation represented 82.3% of taxation revenue for all levels of government.
State government taxation revenue increased by 6.2%, from $41,649m in 2004-05 to $44,235m in 2005-06. In 2005-06 taxes on property were the single largest taxation revenue source for state governments (38.3%), followed by employers' payroll taxes (29.6%). The revenue base of state and territory governments is supplemented by the distribution of grants from the Commonwealth Government, which includes the allocation of GST revenue.
Australian residents paid an average of $14,571 in tax in 2005-06, an increase of 5.5% compared with 2004-05 (table 28.8). The amount of Commonwealth Government taxation per person rose by 5.6% from $11,340 in 2004-05 to $11,976 in 2005-06. State and territory governments and local councils combined charged residents an average of $2,594 a year in property taxes, stamp duty, gambling taxes, payroll and other taxes in 2005-06. This was an increase of 5.0% compared with that collected in 2004-05.
28.7 TAXATION REVENUE, By level of government |
| |
| 2001-02 | 2002-03 | 2003-04 | 2004-05 | 2005-06 | |
| $m | $m | $m | $m | $m | |
Commonwealth | |
| |
Taxes on income | 123 065 | 134 432 | 145 709 | 162 974 | 176 199 | |
Employers' payroll taxes | 156 | 253 | 381 | 292 | 369 | |
Taxes on property | 12 | 13 | 13 | 14 | 14 | |
Taxes on provision of goods and services | 53 883 | 59 371 | 62 646 | 64 997 | 67 822 | |
Taxes on use of goods and performance of activities | 722 | 757 | 811 | 854 | 819 | |
Total | 177 838 | 194 827 | 209 560 | 229 131 | 245 223 | |
State(a) | |
| |
Taxes on income | - | - | - | - | - | |
Employers' payroll taxes | 9 671 | 10 162 | 10 839 | 11 996 | 13 087 | |
Taxes on property | 12 434 | 14 166 | 16 683 | 16 043 | 16 937 | |
Taxes on provision of goods and services | 6 552 | 6 990 | 7 275 | 7 865 | 8 173 | |
Taxes on use of goods and performance of activities | 4 685 | 5 100 | 5 597 | 5 745 | 6 038 | |
Total | 33 341 | 36 418 | 40 394 | 41 649 | 44 235 | |
Local | |
| |
Taxes on income | - | - | - | - | - | |
Employers' payroll taxes | - | - | - | - | - | |
Taxes on property | 6 668 | 7 224 | 7 673 | 8 306 | 8 920 | |
Taxes on provision of goods and services | - | - | - | - | - | |
Taxes on use of goods and performance of activities | - | - | - | - | - | |
Total | 6 668 | 7 224 | 7 673 | 8 306 | 8 920 | |
All levels | |
| |
Taxes on income | 123 064 | 134 432 | 145 707 | 162 972 | 176 194 | |
Employers' payroll taxes | 9 509 | 10 076 | 10 862 | 11 898 | 13 035 | |
Taxes on property | 19 106 | 21 395 | 24 360 | 24 356 | 25 863 | |
Taxes on provision of goods and services | 60 435 | 66 360 | 69 922 | 72 861 | 75 994 | |
Taxes on use of goods and performance of activities | 5 407 | 5 854 | 6 404 | 6 598 | 6 855 | |
Total | 217 520 | 238 118 | 257 255 | 278 685 | 297 942 | |
| |
- nil or rounded to zero (including null cells) |
(a) Includes Northern Territory and Australian Capital Territory. |
Source: Taxation Revenue, Australia (5506.0). |
28.8 TAXATION PER PERSON(a), By level of government |
| |
| | 2000-01 | 2001-02 | 2002-03 | 2003-04 | 2004-05 | 2005-06 | |
| | $ | $ | $ | $ | $ | $ | |
| |
Commonwealth Government | 9 111 | 9 106 | 9 862 | 10 487 | 11 340 | 11 976 | |
State and Local government | | | | | | | |
| Nsw 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(b) | 2 016 | 1 809 | 2 121 | 2 331 | 2 195 | 2 386 | |
| All state and local governments | 2 022 | 2 048 | 2 208 | 2 404 | 2 471 | 2 594 | |
All levels of government | 11 118 | 11 138 | 12 054 | 12 874 | 13 792 | 14 551 | |
| |
(a) Estimated resident population. |
(b) ACT excludes Jervis Bay Territory from September 1993 onwards. |
Source: Taxation Revenue, Australia (5506.0). |