Table 27.16 shows for the general government sector the amount of taxation revenue collected in Australia during 2002-03, by level of government and by type of tax. Total taxation revenue collected during the period was $237,477m. Commonwealth Government taxation revenue totalled $194,313m and accounted for 81.8% of total taxation revenue, while total state and territory, and local government taxation revenue totalled $43,503m or 18.2% of total taxation revenue.
Income taxes continue to be the largest component of the Commonwealth Government's taxation revenue, accounting for 67.6% of the Commonwealth's total taxation revenue in 2002-03. Property taxes continue to be the largest component of state and territory, and local governments' taxation revenue, accounting for 49.1% of the consolidated governments' total taxation revenue in 2002-03.
27.16 TAXATION REVENUE, General government: All levels of government - 2002-03
|
 | | | Commonwealth | State
and local | All levels of
government(a) |
| Type of tax | $m | $m | $m |
|
| Taxes on income | | | |
| Income taxes levied on individuals | 91,484 | - | 91,484 |
| Income taxes levied on enterprises(b) | 38,696 | - | 38,696 |
| Income taxes levied on non-residents(c) | 1,098 | - | 1,098 |
| Total | 131,278 | - | 131,278 |
| Employers’ payroll taxes | | | |
| General taxes (payroll tax) | - | 10,147 | 9,874 |
| Other employers’ labour force taxes | 3,085 | - | 3,020 |
| Total | 3,085 | 10,147 | 12,894 |
| Taxes on property | | | |
| Taxes on immovable property | - | 10,371 | 10,371 |
| Taxes on financial and capital transactions | 13 | 10,989 | 11,001 |
| Total | 13 | 21,360 | 21,372 |
| Taxes on provision of goods and services | | | |
| General taxes (sales tax) | 896 | - | 896 |
| Goods and services tax (GST) | 31,257 | - | 31,257 |
| Excise and levies | | | |
| | Crude oil and liquid petroleum gas (LPG) | 13,662 | - | 13,662 |
| | Other excises | 7,125 | - | 7,125 |
| | Agricultural production taxes | 586 | 3 | 589 |
| | Levies on statutory corporations | 95 | - | 95 |
| | Total | 21,468 | 3 | 21,471 |
| Taxes on international trade | 5,573 | - | 5,573 |
| Taxes on gambling | - | 3,843 | 3,843 |
| Taxes on insurance | - | 3,132 | 3,132 |
| Total | 59,194 | 6,978 | 66,171 |
| Taxes on use of goods and performance of activities | | | |
| Motor vehicle taxes | - | 4,691 | 4,691 |
| Franchise taxes | - | 10 | 10 |
| Other | 743 | 318 | 1,061 |
| Total | 743 | 5,019 | 5,762 |
| Total taxes | 194,313 | 43,503 | 237,477 |
|
(a) The sum of individual levels of government may not agree with totals for all levels of government, due to intergovernmental taxes.
(b) Amounts collected under petroleum resource rent taxes are included in income taxes levied on enterprises.
(c) From 2001-02, withholding taxes on non-residents are no longer separately identifiable under the PAYG system. The values shown for 2001-02 and subsequent years are estimates based on methodologies developed by the Balance of Payments area within the ABS.
Source: Taxation Revenue, Australia, 2002-03 (5506.0). |
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