OECD TREATMENT OF AUSTRALIAN ENVIRONMENTAL TAXES

Table 7.1 presents the available information in the OECD database for Australia. Adding the taxes together from the OECD database reveals that some important environment taxes are missing, particularly with regards to transport. For example, road maintenance and heavy vehicle registration is missing, which raised over $5 million in 2010-11.

7.1 Environmental taxes by industry and households, Australia (OECD) 2001 to 2007, $m, current prices
	2001	2002	2003	2004	2005	2006	2007
Excise taxes on petroleum products	12 793	13 337	13 529	14 350	14 073	14 653	15 085
Luxury Car Tax	na	220	261	335	298	322	364
New South Wales - Load-based Licensing Scheme	36	na	na	na	na	na	na
New South Wales - Motor Vehicle Registration Fee	na	na	na	na	na	267	284
New South Wales - Motor vehicle weight tax	na	na	na	na	na	1 114	1 195
New South Wales - Waste Levy	na	80	na	na	na	na	na
Ozone protection and synthetic greenhouse gas levy	na	na	-	2	2	3	2
Queensland - Motor vehicle registration fees	na	na	na	na	na	887	945
Tasmania - Motor vehicle tax	na	na	na	na	na	na	123
Victoria - Motor vehicle registration fees	na	na	na	na	na	737	779
- nil or rounded to zero (including null cells)
na not available
Source: OECD/EEA datasbase on environmentally related taxes, fees and charges, other economic instruments and voluntary approaches used in environmental policy and natural resources management

The OECD also includes some environment taxes which would not be considered as such within the ASNA and SEEA (e.g. the load based licensing in NSW which would be considered a fee).

Another incentive listed as an Australian environmental tax is the Ozone Protection and Synthetic Greenhouse Gas (Import Levy). The import levy consists of two elements: a cost recovery levy (i.e. a license fee), and the equivalent carbon price (i.e. a tax). It is unclear if the OECD has included both elements, but the amount suggests that both are included.

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