1301.0 - Year Book Australia, 2006  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 20/01/2006   
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TAXATION REVENUE

A distinctive feature of the Australian federal system is that the Australian (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 and territory governments consists of taxes on property, on employers' payrolls, 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 $19,103m, 8.0%, between 2002-03 and 2003-04 (table 27.13). Taxes on income increased by $10,789m and taxes on the provision of goods and services increased by $3,574m. Taxes on income totalled $142,067m in 2003-04 and comprised 55.3% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including GST, totalled $69,922m in 2003-04 and comprised 27.2% of total taxation revenue for all levels of government.

Commonwealth Government taxation revenue, including taxes from other levels of government and Commonwealth public corporations, rose 7.6% from $194,504m in 2002-03 to $209,195m in 2003-04. In 2003-04, Commonwealth Government taxation represented 81.5% of taxation revenue for all levels of government.

State government taxation revenue, including taxes from other levels of government and on public corporations, increased 11.0% from $36,406m in 2002-03 to $40,394m in 2003-04. Taxes on property were the single largest taxation revenue source (41.3%) for state governments in 2003-04, followed by employers' payroll taxes at 26.8%. The revenue base of state (and territory) governments is supplemented by grants from the Australian (Commonwealth) Government, which includes the allocation of GST revenue.

27.13 TOTAL TAXATION REVENUE
1998-99
1999-2000
2000-01
2001-02
2002-03
2003-04
$m
$m
$m
$m
$m
$m
COMMONWEALTH GOVERNMENT
Taxes on income
104,060
114,520
120,861
119,032
131,278
142,067
Employer's payroll taxes
3,376
3,521
3,577
3,831
3,085
3,658
Taxes on property
5
10
12
12
13
13
Taxes on the provision of goods and services
33,246
34,365
50,186
53,883
59,371
62,646
Taxes on the use of goods and performance of activities
412
453
670
722
757
811
Total taxation revenue
141,100
152,869
175,306
177,481
194,504
209,195
STATE GOVERNMENTS
Taxes on income
-
-
-
-
-
-
Employer's payroll taxes
8,447
8,951
9,503
9,675
10,158
10,839
Taxes on property
10,716
12,090
12,411
12,434
14,166
16,683
Taxes on the provision of goods and services
6,172
6,576
5,987
6,548
6,977
7,275
Taxes on the use of goods and performance of activities
10,100
10,276
4,776
4,685
5,105
5,597
Total taxation revenue
35,435
37,893
32,677
33,342
36,406
40,394
LOCAL GOVERNMENTS
Taxes on income
-
-
-
-
-
-
Employer's payroll taxes
-
-
-
-
-
-
Taxes on property
5,725
6,017
6,394
6,758
7,215
7,663
Taxes on the provision of goods and services
-
-
-
-
-
-
Taxes on the use of goods and performance of activities
-
-
-
-
-
-
Total taxation revenue
5,725
6,017
6,394
6,758
7,215
7,663
ALL LEVELS OF GOVERNMENT
Taxes on income
104,060
114,520
120,861
119,032
131,278
142,067
Employer's payroll taxes
11,444
12,107
12,702
13,097
12,796
14,027
Taxes on property
16,438
18,105
18,809
19,192
21,383
24,346
Taxes on the provision of goods and services
39,419
40,941
56,173
60,431
66,348
69,922
Taxes on the use of goods and performance of activities
10,511
10,727
5,445
5,407
5,859
6,405
Total taxation revenue
181,873
196,400
213,990
217,160
237,664
256,767
Source: Taxation Revenue, Australia, 2003-04 (5506.0).


On average, Australian residents each paid $12,841 in tax in 2003-04, up 6.8% on the previous year. The Commonwealth Government taxation per person rose by 6.3% from $9,844 in 2002-03 to $10,462 in 2003-04. State and territory governments and local councils charged residents an average of $2,402 a year in property taxes, stamp duty, gambling taxes, payroll and other taxes in 2003-04. This was up from $2,206 in 2002-03.

The amount of taxation per person, by jurisdiction, is shown in table 27.14 below.
27.14 TAXATION PER PERSON(a), By level of government
1998-99
1999-2000
2000-01
2001-02
2002-03
2003-04
$
$
$
$
$
$
Commonwealth Government
7,498
8,028
9,091
9,088
9,844
10,462
State and local
New South Wales
2,530
2,676
2,374
2,338
2,476
2,597
Victoria
2,270
2,379
2,123
2,176
2,285
2,455
Queensland
1,683
1,760
1,529
1,671
1,864
2,128
South Australia
1,952
2,144
1,818
1,836
2,018
2,278
Western Australia
2,097
2,174
1,886
1,908
2,139
2,503
Tasmania
1,711
1,781
1,508
1,475
1,558
1,698
Northern Territory
1,989
2,013
1,307
1,392
1,497
1,596
Australian Capital Territory
2,013
2,201
2,014
1,808
2,120
2,329
Average
2,186
2,305
2,025
2,052
2,206
2,402
All levels of government
9,664
10,314
11,098
11,119
12,029
12,841
(a) Average annual estimated resident population.

Source: Taxation Revenue, Australia, 2003-04 (5506.0).



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