Australia Yearbook - 2009-10

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 such as taxes on gambling and insurance.
The sole source of taxation revenue for local
governments is taxes on property.
Total taxation revenue collected in Australia in
2007–08 was $348,316 million (m), an increase of
8.9% compared with 2006–07 (table 28.7). Of this,
$208,567m (59.9%) was for taxes on income and
$85,025m (24.4%) for taxes on the provision of
goods and services.
Commonwealth Government taxation revenue,
including taxes paid by other levels of
government and Commonwealth public
corporations, rose from $261,988m in 2006–07 to
$285,672m in 2007–08, an increase of 9.0%. In
2007–08, Commonwealth Government taxation
represented 82.0% of taxation revenue for all
levels of government.
State government taxation revenue increased by
8.6%, from $48,903m in 2006–07 to $53,130m in
2007–08. In 2007–08 taxes on property were the
single largest taxation revenue source for state
governments (39.4%), followed by taxes on
employer payrolls (30.2%). The revenue base of
28.7 TAXATION REVENUE, By level of government
2003–04 2004–05 2005–06
$m $m $m
COMMONWEALTH
Taxes on income
145 709 162 974 176 198
Employers payroll taxes
381 292 369
Taxes on property
13 14 14
Taxes on provision of goods and services
62 646 64 997 67 822
Taxes on use of goods and performance of activities 811 854 821
Total taxation revenue
209 560 229 131 245 223
STATE(a)
Taxes on income
— — —
Employers payroll taxes
10 839 12 000 13 095
Taxes on property
16 683 16 045 16 911
Taxes on provision of goods and services
7 275 7 865 8 166
Taxes on use of goods and performance of activities 5 597 5 745 6 062
Total taxation revenue
40 394 41 655 44 233
LOCAL
Taxes on income
— — —
Employers payroll taxes
— — —
Taxes on property
7 671 8 183 8 710
Taxes on provision of goods and services
— — —
Taxes on use of goods and performance of activities — — —
Total taxation revenue
7 671 8 183 8 710
ALL LEVELS
Taxes on income
145 707 162 972 176 192
Employers payroll taxes
10 862 11 902 13 043
Taxes on property
24 358 24 234 25 627
Taxes on provision of goods and services
69 922 72 861 75 987
Taxes on use of goods and performance of activities 6 404 6 598 6 880
Total taxation revenue
257 253 278 568 297 730
2006–07
$m
189 378
350
15
71 452
793
261 988
—
14 395
19 841
8 517
6 150
48 903
—
—
9 386
—
—
9 386
189 369
14 284
29 232
79 969
6 908
319 762
2007–08
$m
208 580
381
15
75 863
832
285 672
—
16 022
20 944
9 162
7 002
53 130
—
—
10 116
—
—
10 116
208 567
15 903
31 041
85 025
7 780
348 316
— nil or rounded to zero (including null cells)
(a) Includes Northern Territory and Australian Capital
Territory.
Source: Taxation Revenue, Australia (5506.0).
696 Year Book Australia 2009–10