Franchise taxes (TC 52)

A1A.437.

Franchise taxes (TC 52) consists of taxes levied in respect of the permission to sell certain goods. This category is further classified into:

• gas franchise taxes (TC 521);
• petroleum products franchise taxes (TC 522);
• tobacco franchise taxes (TC 523);
• liquor franchise taxes (TC 524); and
• franchise taxes not elsewhere classified (TC 529).

A1A.438.

Gas franchise taxes (TC 521) consists of licence fees levied on gas suppliers. The fee is assessed by reference to the supplier’s previous gross receipts of gas retailed to the public.

A1A.439.

Petroleum products franchise taxes (TC 522) consists of licence fees paid by petroleum wholesalers and petroleum retailers to conduct their business. The tax may be assessed on the marked or prescribed value or volume of petroleum products sold.

A1A.440.

Tobacco franchise taxes (TC 523) consists of fees collected from wholesale tobacco merchants and retail tobacconists for licences that people in the business of tobacco wholesaling or retailing are required to hold. The taxes are usually assessed on the basis of value sold.

A1A.441.

Liquor franchise taxes (TC 524) consists of fees collected for licences and permits to supply liquor. These taxes are levied on hotelkeepers, wholesale and retail liquor merchants and clubs. These fees are regarded as taxes, not fees from regulatory services, because of the substantial revenue they generate. The fees are usually assessed on the basis of volume and alcoholic content of sales. Some States offer an exemption or concession to encourage consumption of low alcohol liquor.

Includes: Permits for the supply of liquor with meals.

A1A.442.

Franchise taxes not elsewhere classified (TC 529) consists of franchise taxes that cannot be classified to gas franchise taxes (TC 521), petroleum products franchise taxes (TC 522), tobacco franchise taxes (TC 523) or liquor franchise taxes (TC 524).

A1A.443.

Other taxes on use of goods and performance of activities (TC 53) consists of taxes on the use of goods or in respect of permission to use goods or perform activities that cannot be classified to motor vehicle taxes (TC 51) or franchise taxes (TC 52). This category is further classified into:

• broadcasting station licences (TC 531);
• television station licences (TC 532);
• departure tax (TC 533);
• clean energy and related taxes (TC 534);
• taxes on the use of goods or performance of activities by non-residents (TC 535); and
• other taxes on the use of goods and performance of activities not elsewhere classified (TC 539).

Includes: Permits to carry on a business which provides a service, such as broadcasting and television services; pollution taxes not based on the value of particular goods; taxes in respect of permission to perform an activity, such as departure tax.

A1A.444.

Broadcasting station licences (TC 531) consists of fees for licences for commercial radio stations to transmit their service. The licence fees are classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

A1A.445.

Television station licences (TC 532) consists of fees for licences for commercial television stations to transmit their service. The licence fees are classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

A1A.446.

Departure tax (TC 533) consists of the levy imposed on all people leaving Australia.

A1A.447.

Clean energy and related taxes (TC 534) consists of taxes levied on greenhouse gas emissions.

A1A.448.

Taxes on the use of goods and performance of activities levied on non-residents (TC 535) consists of taxes levied on the use of goods or performance of activities in Australia by non-residents.

Includes: Withholding tax on royalties; payments by non-residents for a licence or permit to conduct extraction operations on sub-soil assets.

A1A.449.

Other taxes on the use of goods and performance of activities not elsewhere classified (TC 539) consists of other taxes levied on the use of goods or performance of activities that cannot be classified to motor vehicle taxes (TC 51), franchise taxes (TC 52); broadcasting station licences (TC 531), television station licences (TC 532), departure tax (TC 533), clean energy and related taxes (TC 534) or taxes on the use of goods or performance of activities by non-residents (TC 535).

Includes: Entertainment taxes.