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5506.0 - Taxation Revenue, Australia, 2005-06  
Previous ISSUE Released at 11:30 AM (CANBERRA TIME) 03/04/2007   
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NOTES

ABOUT THIS PUBLICATION

This publication contains statistics of taxation revenue collected by all levels of government in Australia for the period 2000-01 to 2005-06. The taxation revenue statistics presented are for the general government sector and include taxes received from public corporations (i.e. government owned/controlled corporations). The amount of taxes received from these corporations is shown in the relevant tables.



CHANGES IN THIS ISSUE

The population estimates used to calculate taxation per capita in this publication have changed from mean population estimates (mean of five quarters of estimated resident population) to estimated resident population as at 31 December. The estimated resident population method has been adopted to ensure consistency with other ABS outputs. There is no discernible impact on the taxation per capita data as a result of this change.


This publication contains an Appendix on adjusted measures of government revenue, which provides analytical measures designed to facilitate an understanding of the level of government at which revenue is used rather than simply collected. This Appendix commences on page 26.



TERMINOLOGY

In this publication, the term 'state' includes the two territories. Therefore, 'state' refers to 'state and territory' and 'state and local' refers to 'state, territory and local'.



INQUIRIES

For further information about these and related statistics, contact the National Information and Referral Service on 1300 135 070 or Mark Patton on Canberra (02) 6252 7589.


SUMMARY OF FINDINGS


TOTAL TAXATION REVENUE

Summary

A distinctive feature of the Australian federal system is that the 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 governments consists of taxes on property, on employers' payroll, 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 $19,257 million, 6.9%, between 2004-05 and 2005-06. Taxes on income increased by $13,222 million and taxes on the provision of goods and services increased $3,133 million.

TOTAL TAXATION REVENUE

2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
$m
$m
$m
$m
$m
$m

COMMONWEALTH GOVERNMENT

Taxes on income
124 602
123 065
134 432
145 709
162 974
176 199
Employers' payroll taxes
121
156
253
381
292
369
Taxes on property
12
12
13
13
14
14
Taxes on the provision of goods and services
50 186
53 883
59 371
62 646
64 997
67 822
Taxes on the use of goods and performance of activities
670
722
757
811
854
819
Total taxation revenue
175 591
177 838
194 827
209 560
229 131
245 223

STATE GOVERNMENTS

Taxes on income
-
-
-
-
-
-
Employers' payroll taxes
9 503
9 671
10 162
10 839
11 996
13 087
Taxes on property
12 413
12 434
14 166
16 683
16 043
16 937
Taxes on the provision of goods and services
5 987
6 552
6 990
7 275
7 865
8 173
Taxes on the use of goods and performance of activities
4 776
4 685
5 100
5 597
5 745
6 038
Total taxation revenue
32 679
33 341
36 418
40 394
41 649
44 235

LOCAL GOVERNMENTS

Taxes on income
-
-
-
-
-
-
Employers' payroll taxes
-
-
-
-
-
-
Taxes on property
6 303
6 668
7 224
7 673
8 306
8 920
Taxes on the provision of goods and services
-
-
-
-
-
-
Taxes on the use of goods and performance of activities
-
-
-
-
-
-
Total taxation revenue
6 303
6 668
7 224
7 673
8 306
8 920

ALL LEVELS OF GOVERNMENT

Taxes on income
124 602
123 064
134 432
145 707
162 972
176 194
Employers' payroll taxes
9 323
9 509
10 076
10 862
11 898
13 035
Taxes on property
18 720
19 106
21 395
24 360
24 356
25 863
Taxes on the provision of goods and services
56 173
60 435
66 360
69 922
72 861
75 994
Taxes on the use of goods and performance of activities
5 445
5 407
5 854
6 404
6 598
6 855
Total taxation revenue
214 264
217 520
238 118
257 255
278 685
297 942

- nil or rounded to zero (including null cells)


Taxes on income totalled $176,194 million in 2005-06 and comprised 59.1% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including goods and services tax (GST), totalled $75,994 million in 2005-06 and comprised 25.5% of total taxation revenue for all levels of government.


Commonwealth Government Taxation Revenue

Commonwealth Government taxation revenue (including taxes from other levels of government and Commonwealth public corporations) rose 7.0% from $229,131 million in 2004-05 to $245,223 million in 2005-06. In 2005-06, Commonwealth taxation represented 82.3% of taxation revenue for all levels of government. The following graph shows the level of taxation revenue for the two main sources of taxation revenue for the Commonwealth Government. In ABS government finance statistics GST is recorded as a Commonwealth Government tax.

Commonwealth Government Taxation Revenue
Graph: Commonwealth Government Taxation Revenue



State Government Taxation Revenue

State government taxation revenue (including taxes from other levels of government and public corporations) increased 6.2% from $41,649 million in 2004-05 to $44,235 million in 2005-06. Taxes on property were the largest taxation revenue source (38.3%) for state governments in 2005-06, followed by employers' payroll taxes at 29.6%. The following graph shows the level of taxation revenue for the major sources of taxation revenue for the state governments.

State Government Taxation Revenue
Graph: State Government Taxation Revenue



Local Government Taxation Revenue

Local government taxation revenue increased 7.4% from $8,306 million in 2004-05 to $8,920 million in 2005-06. Taxes on property are the sole source of taxation revenue for local governments.


Major Components of Total Taxation Revenue

Income taxes levied on individuals in 2005-06 represented 39.8% of total taxation revenue.


In comparison income taxes levied on enterprises represented 18.9%.


GST revenue represented 13.1% of total taxation revenue for all levels of government.

MAJOR COMPONENTS OF TOTAL TAXATION, All levels of government

2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
%
%
%
%
%
%

Taxes on income
Income taxes levied on individuals
37.9
41.4
39.7
39.9
40.3
39.8
Income taxes levied on enterprises(a)
19.7
14.6
16.3
16.3
17.8
18.9
Income taxes levied on non-residents(b)
0.6
0.5
0.5
0.4
0.4
0.4
Employers payroll taxes
General taxes (payroll tax)
4.3
4.3
4.1
4.1
4.2
4.3
Other employers labour force taxes
0.1
0.1
0.1
0.1
0.1
0.1
Taxes on property
Taxes on immovable property
4.2
4.3
4.4
4.5
4.6
4.5
Taxes on financial and capital transactions
4.6
4.5
4.6
5.0
4.2
4.2
Taxes on provision of goods and services
General taxes (sales tax)
0.9
0.4
0.4
0.4
0.4
0.4
Goods and services tax (GST)
11.1
12.6
13.1
13.3
12.7
13.1
Excises and levies
9.2
9.4
9.1
8.5
8.2
7.7
Taxes on international trade
2.1
2.4
2.3
2.2
2.0
1.7
Taxes on gambling
1.7
1.7
1.6
1.6
1.5
1.5
Taxes on insurance
1.1
1.3
1.3
1.3
1.3
1.2
Taxes on the use of goods and performance of activities
Motor vehicle taxes
1.9
2.0
2.0
2.0
1.9
1.9
Franchise taxes
0.2
-
-
-
-
-
Other
0.5
0.5
0.5
0.5
0.4
0.4
Total
100.0
100.0
100.0
100.0
100.0
100.0

- nil or rounded to zero (including null cells)
(a) Amounts collected under petroleum resource rent taxes are included in income taxes levied on enterprises
(b) From 2001-02, withholding taxes on non-residents are no longer separately identifiable under the PAYG system. The values for 2001-02 and subsequent years are estimates based on methodologies developed by the Balance of Payments area within the ABS.


MAJOR FACTORS AFFECTING TAXATION REVENUE

The amount of taxation revenue collected in a particular year can be affected by a number of factors, including:

  • a change in the rate of a tax or levy;
  • the introduction or abolition of a tax or levy;
  • one-off special payments;
  • additional or fewer collection periods during the financial year;
  • changes to payment arrangements; and
  • other factors such as economic conditions, population growth, etc.

Major factors affecting taxation revenue in 2005-06 are outlined below. This information has been derived from budget outcomes and annual reports published for the Commonwealth and state governments.


Commonwealth Government

Taxes on Income

  • Income taxes levied on individuals rose by $6,485 million or 5.8% reflecting a $5,876 million increase in personal income tax.
  • Company income tax rose $6,408 million or 14.4% due to stronger income growth and profitability.

Taxes on Employers' Payroll
  • The superannuation guarantee charge rose $77 million to $369 million, an increase of 26.4%

Taxes on the provision of goods and services
  • Goods and services tax revenue rose $3,411 million or 9.6%.

State Governments

Taxes on Employers' Payroll
  • The taxes on employers' payrolls increased in 2005-06 by $1,091 million or 9.1%. Tax revenue from employers' payroll taxes increased across all states. The largest increase occurred in New South Wales where an increase of $344 million was recorded. Victoria and Queensland also recorded increases of $257 million and $243 million respectively.

Taxes on property
  • Taxes on property rose $894 million or (5.6%) as a result of a $1,327 million rise in stamp duties on conveyances, offset by a fall of $622 million in financial institutions transactions taxes.
  • Tax revenue from stamp duties on conveyances increased across all states except New South Wales and South Australia. The largest increase occurred in Western Australia where an increase of $721 million was recorded.

Taxes on the provision of goods and services
  • Taxes on the provision of goods and services increased by $308 million, a rise of 3.9%.
  • Taxes on gambling increased by $238 million or 5.5%, with most of this increase coming from taxes on gaming machines.

Taxes on use of goods and performance of activities
  • Revenue from motor vehicle taxes increased by $154 million or 2.8%

TAXATION REVENUE AS A PROPORTION OF GROSS DOMESTIC PRODUCT (GDP)

Total taxation revenue as a proportion of GDP decreased from 31.1% in 2004-05 to 30.8% in 2005-06. As a percentage of GDP, taxation revenue for the Commonwealth Government fell from 25.6% to 25.4%, while taxation revenue for state and local governments fell from 5.6% to 5.5% in 2005-06.


PER CAPITA TAXATION

In 2005-06 taxation per capita was $14,551, an increase of 5.5% from 2004-05.


The Commonwealth Government taxation per capita rose by 5.6% from $11,340 in 2004-05 to $11,976 in 2005-06.


The taxation per capita for state and local governments combined was $2,594, an increase of 5.0% from $2,471 in 2004-05.


All of the states and territories recorded increases in taxation per capita. Western Australia recorded the highest taxation per capita, $3,015, and Tasmania the lowest at $1,860.


Taxation per capita by jurisdiction is shown in the table below.

Taxation Per Capita(a)

2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
$
$
$
$
$
$

Level of Government
State and Local
New South Wales
2 362
2 324
2 478
2 601
2 647
2 721
Victoria
2 124
2 177
2 285
2 458
2 539
2 651
Queensland
1 530
1 671
1 864
2 127
2 187
2 287
South Australia
1 818
1 836
2 019
2 281
2 394
2 433
Western Australia
1 886
1 908
2 147
2 506
2 600
3 015
Tasmania
1 499
1 475
1 558
1 697
1 818
1 860
Northern Territory
1 319
1 373
1 498
1 595
1 783
2 137
Australian Capital Territory
2 016
1 809
2 121
2 331
2 195
2 386
Average
2 022
2 048
2 208
2 404
2 471
2 594
Commonwealth Government
9 111
9 106
9 862
10 487
11 340
11 976
All levels of government
11 118
11 138
12 054
12 874
13 792
14 551

(a) Estimated Resident Population data used in this table is sourced from Australian Demographic Statistics, (cat. no 3101.0). Details of the calculations are in paragraphs 13 and 14 of the Explanatory Notes section.


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