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 such as taxes on gambling and insurance. The sole source of taxation revenue for local governments is taxes on property.
Total taxation revenue collected in Australia in 2007-08 was $348,316 million (m), an increase of 8.9% compared with 2006-07 (table 28.7). Of this, $208,567m (59.9%) was for taxes on income and $85,025m (24.4%) for taxes on the provision of goods and services.
Commonwealth Government taxation revenue, including taxes paid by other levels of government and Commonwealth public corporations, rose from $261,988m in 2006-07 to $285,672m in 2007-08, an increase of 9.0%. In 2007-08, Commonwealth Government taxation represented 82.0% of taxation revenue for all levels of government.
State government taxation revenue increased by 8.6%, from $48,903m in 2006-07 to $53,130m in 2007-08. In 2007-08 taxes on property were the single largest taxation revenue source for state governments (39.4%), followed by taxes on employer payrolls (30.2%). 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 $16,401 in tax in 2007-08, an increase of 7.1% compared with 2006-07 (table 28.8). The amount of Commonwealth Government taxation per person rose by 7.2% from $12,551 in 2006-07 to $13,451 in 2007-08. State and territory governments and local councils combined charged residents an average of $2,973 a year in property taxes, stamp duty, gambling taxes, payroll and other taxes in 2007-08. This was an increase of 6.6% compared with that collected in 2006-07.
28.7 TAXATION REVENUE, By level of government |
|
| 2003-04 | 2004-05 | 2005-06 | 2006-07 | 2007-08 |
| $m | $m | $m | $m | $m |
COMMONWEALTH |
|
Taxes on income | 145 709 | 162 974 | 176 198 | 189 378 | 208 580 |
Employers payroll taxes | 381 | 292 | 369 | 350 | 381 |
Taxes on property | 13 | 14 | 14 | 15 | 15 |
Taxes on provision of goods and services | 62 646 | 64 997 | 67 822 | 71 452 | 75 863 |
Taxes on use of goods and performance of activities | 811 | 854 | 821 | 793 | 832 |
Total taxation revenue | 209 560 | 229 131 | 245 223 | 261 988 | 285 672 |
STATE(a) |
|
Taxes on income | - | - | - | - | - |
Employers payroll taxes | 10 839 | 12 000 | 13 095 | 14 395 | 16 022 |
Taxes on property | 16 683 | 16 045 | 16 911 | 19 841 | 20 944 |
Taxes on provision of goods and services | 7 275 | 7 865 | 8 166 | 8 517 | 9 162 |
Taxes on use of goods and performance of activities | 5 597 | 5 745 | 6 062 | 6 150 | 7 002 |
Total taxation revenue | 40 394 | 41 655 | 44 233 | 48 903 | 53 130 |
LOCAL |
|
Taxes on income | - | - | - | - | - |
Employers payroll taxes | - | - | - | - | - |
Taxes on property | 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 | 7 671 | 8 183 | 8 710 | 9 386 | 10 116 |
ALL LEVELS |
|
Taxes on income | 145 707 | 162 972 | 176 192 | 189 369 | 208 567 |
Employers payroll taxes | 10 862 | 11 902 | 13 043 | 14 284 | 15 903 |
Taxes on property | 24 358 | 24 234 | 25 627 | 29 232 | 31 041 |
Taxes on provision of goods and services | 69 922 | 72 861 | 75 987 | 79 969 | 85 025 |
Taxes on use of goods and performance of activities | 6 404 | 6 598 | 6 880 | 6 908 | 7 780 |
Total taxation revenue | 257 253 | 278 568 | 297 730 | 319 762 | 348 316 |
|
- nil or rounded to zero (including null cells) |
(a) Includes Northern Territory and Australian Capital Territory. |
Source: ABS Taxation Revenue, Australia (5506.0). |
28.8 TAXATION PER PERSON(a), By level of government |
|
| | 2003-04 | 2004-05 | 2005-06 | 2006-07 | 2007-08 |
| | $ | $ | $ | $ | $ |
|
Commonwealth Government | 10 470 | 11 311 | 11 933 | 12 551 | 13 451 |
State and Local Government | | | | | |
| New South Wales | 2 604 | 2 651 | 2 729 | 2 977 | 3 083 |
| Victoria | 2 449 | 2 509 | 2 591 | 2 747 | 2 962 |
| Queensland | 2 120 | 2 169 | 2 271 | 2 529 | 2 763 |
| South Australia | 2 272 | 2 380 | 2 414 | 2 590 | 2 796 |
| Western Australia | 2 502 | 2 594 | 3 006 | 3 223 | 3 470 |
| Tasmania | 1 695 | 1 828 | 1 869 | 1 946 | 2 122 |
| Northern Territory | 1 580 | 1 761 | 2 091 | 2 030 | 2 125 |
| Australian Capital Territory | 2 309 | 2 169 | 2 352 | 2 756 | 3 014 |
| All state and local governments | 2 400 | 2 459 | 2 575 | 2 789 | 2 973 |
All levels of government | 12 852 | 13 752 | 14 489 | 15 319 | 16 401 |
|
(a) Average annual estimated resident population. |
Source: ABS Taxation Revenue, Australia (5506.0). |