1301.0 - Year Book Australia, 2007  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 24/01/2007   
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Contents >> Government Finance >> Taxation revenue

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 2004-05 was $278,534 million (m), an increase of 8.3% compared with 2003-04 (table 27.7). Of this, $162,974m (58.5%) was for taxes on income and $72,861m (26.2%) 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 $209,560m in 2003-04 to $229,131m in 2004-05, an increase of 9.3%. In 2004-05, Commonwealth Government taxation represented 82.3% of taxation revenue for all levels of government.


27.7 TAXATION REVENUE, By level of government
2000-01
2001-02
2002-03
2003-04
2004-05
$m
$m
$m
$m
$m
COMMONWEALTH
Taxes on income
124,602
123,065
134,432
145,709
162,974
Employers' payroll taxes
121
156
253
381
292
Taxes on property
12
12
13
13
14
Taxes on the provision of goods and services
50,186
53,883
59,371
62,646
64,997
Taxes on the use of goods and performance of activities
670
722
757
811
854
Total
175,591
177,838
194,827
209,560
229,131
STATE(a)
Taxes on income
-
-
-
-
-
Employers' payroll taxes
9,503
9,671
10,163
10,839
11,996
Taxes on property
12,411
12,434
14,166
16,683
16,043
Taxes on the provision of goods and services
5,987
6,548
6,977
7,275
7,865
Taxes on the use of goods and performance of activities
4,776
4,689
5,100
5,597
5,745
Total
32,677
33,342
36,406
40,394
41,648
LOCAL
Taxes on income
-
-
-
-
-
Employers' payroll taxes
-
-
-
-
-
Taxes on property
6,390
6,758
7,224
7,673
8,146
Taxes on the provision of goods and services
-
-
-
-
-
Taxes on the use of goods and performance of activities
-
-
-
-
-
Total
6,390
6,758
7,224
7,673
8,146
ALL LEVELS
Taxes on income
124,602
123,065
134,432
145,709
162,974
Employers' payroll taxes
9,336
9,522
10,093
10,865
11,906
Taxes on property
18,812
19,202
21,402
24,368
24,194
Taxes on the provision of goods and services
56,173
60,431
66,348
69,922
72,861
Taxes on the use of goods and performance of activities
5,445
5,411
5,854
6,405
6,598
Total
214,369
217,631
238,129
257,268
278,534
(a) Includes Northern Territory and Australian Capital Territory.
Source: Taxation Revenue, Australia, 2004-05 (5506.0).


State government taxation revenue increased by 3.1%, from $40,394m in 2003-04 to $41,648m in 2004-05. In 2004-05 taxes on property were the single largest taxation revenue source for state governments (38.5%), followed by employers' payroll taxes (28.8%). 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 $13,781 in tax in 2004-05, an increase of 7.0% compared with 2003-04 (table 27.8). The amount of Commonwealth Government taxation per person rose by 8.1% from $10,486 in 2003-04 to $11,336 in 2004-05. State and territory governments and local councils combined charged residents an average of $2,462 a year in property taxes, stamp duty, gambling taxes, payroll and other taxes in 2004-05. This was an increase of 2.4 % compared with that collected in 2003-04.


27.8 TAXATION PER PERSON(a), By level of government
2000-01
2001-02
2002-03
2003-04
2004-05
$
$
$
$
$
Commonwealth Government
9,106
9,106
9,860
10,486
11,336
State and local government
New South Wales
2,376
2,339
2,479
2,601
2,645
Victoria
2,123
2,176
2,285
2,457
2,520
Queensland
1,529
1,671
1,864
2,127
2,179
South Australia
1,818
1,836
2,019
2,282
2,387
Western Australia
1,886
1,908
2,139
2,506
2,582
Tasmania
1,499
1,475
1,558
1,698
1,817
Northern Territory
1,307
1,392
1,497
1,593
1,784
Australian Capital Territory
2,014
1,808
2,120
2,328
2,193
All state and local governments
2,025
2,053
2,207
2,404
2,462
All levels of government
11,117
11,143
12,052
12,873
13,781
(a) Average annual estimated resident population.
Source: Taxation Revenue, Australia, 2004-05 (5506.0).



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