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1301.0 - Year Book Australia, 2012  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 24/05/2012   
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Government Finance

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 for all levels of government collected in Australia in 2009–10 was $332.6 billion, a decrease of 2% compared with 2008–09 (table 28.9). Taxes on income decreased $14.4 billion (7%) while taxes on property increased $4.0 billion (14%) and taxes on provision of goods and services increased $3.8 billion (5%). Taxes on income represented 56% of total taxation revenue in 2009-10 for all levels of government and taxes on provision of goods and services, including the goods and services tax (GST), represented 27%.

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) fell 4% from $278.0 billion in 2008–09 to $267.2 billion in 2009–10. In 2009–10, Commonwealth taxation revenue represented 80% of taxation revenue for all levels of government.

State and territory government taxation revenue (including taxes from other levels of government and public corporations) increased 8% from $50.6 billion in 2008–09 to $54.5 billion in 2009–10. This was driven by a 19% increase in taxes on property bringing the level close to that of 2007–08. Taxes on property were the largest source of taxation revenue (37%) for state and territory governments in 2009–10, followed by employers' payroll taxes at 31%. The revenue base of state and territory governments is supplemented by the distribution of grants from the Commonwealth Government, which includes the allocation of GST revenue.

Australian residents paid an average of $15,005 for all taxes in 2009–10, a decrease of 4% compared with 2008–09 (table 28.10). The average amount of Commonwealth Government taxation per person fell by 6% from $12,793 in 2008–09 to $12,053 in 2009–10. Total state, territory and local government taxes per person averaged $2,976 a year in 2009–10, an increase of 5% compared with 2008–09.

28.9 TAXATION REVENUE, By level of government

2005–06
2006–07
2007–08
2008–09
2009–10
$m
$m
$m
$m
$m

COMMONWEALTH GOVERNMENT

Taxes on income
176 198
189 378
208 579
201 369
187 016
Income taxes levied on individuals
Personal income tax
114 334
115 982
124 037
123 943
121 261
Prescribed payments by individuals
Fringe benefits tax
4 084
3 754
3 796
3 581
3 523
Other income tax levied on individuals
Total
118 418
119 735
127 833
127 524
124 784
Income taxes levied on enterprises
Company income tax
50 978
60 131
66 661
62 784
54 490
Income tax paid by superannuation funds
5 416
7 577
11 916
9 201
6 164
Prescribed payments by enterprises
Total
56 394
67 708
78 577
71 986
60 654
Income levied on non-residents
Dividend withholding tax
332
432
405
315
311
Interest withholding tax
730
1 133
1 355
1 107
840
Other income taxes levied on non-residents
324
370
410
438
426
Total
1 386
1 935
2 170
1 860
1 577
Employers' payroll taxes
369
350
381
377
507
Taxes on property
14
15
15
16
12
Taxes on provision of goods and services
67 822
71 452
75 863
75 141
78 865
Taxes on use of goods and performance of activities
821
793
834
1 098
771
Total taxation revenue
245 223
261 988
285 672
278 002
267 171

STATE AND TERRITORY GOVERNMENTS

Taxes on income
Employers' payroll taxes
13 095
14 358
16 022
16 922
16 796
Taxes on property
16 911
19 865
20 967
16 986
20 277
Taxes on provision of goods and services
8 166
8 517
9 162
9 602
9 721
Taxes on use of goods and performance of activities
6 074
6 129
6 980
7 117
7 743
Total taxation revenue
44 246
48 870
53 130
50 626
54 536

LOCAL GOVERNMENTS

Taxes on income
Employers' payroll taxes
Taxes on property
8 726
9 405
10 129
10 866
11 566
Taxes on provision of goods and services
Taxes on use of goods and performance of activities
Total taxation revenue
8 726
9 405
10 129
10 866
11 566

ALL LEVELS OF GOVERNMENT

Taxes on income
176 192
189 369
208 566
201 366
187 006
Employers' payroll taxes
13 049
14 253
15 905
16 779
16 744
Taxes on property
25 643
29 275
31 076
27 825
31 820
Taxes on provision of goods and services
75 987
79 969
85 025
84 743
88 586
Taxes on use of goods and performance of activities
6 892
6 887
7 759
8 156
8 447
Total taxation revenue
297 763
319 754
348 331
338 870
332 602

— nil or rounded to zero (including null cells)
Source: Taxation Revenue, Australia (5506.0).

28.10 TAXATION PER PERSON(a), By level of government

2005–06
2006–07
2007–08
2008–09
2009–10
$
$
$
$
$

Commonwealth Government
11 936
12 551
13 435
12 793
12 053
State, territory and local government
New South Wales
2 732
2 980
3 081
2 944
3 093
Victoria
2 591
2 747
2 958
2 888
3 072
Queensland
2 272
2 529
2 757
2 574
2 658
South Australia
2 413
2 568
2 795
2 786
2 855
Western Australia
3 005
3 223
3 465
3 029
3 305
Tasmania
1 869
1 946
2 133
2 106
2 252
Northern Territory
2 087
2 030
2 124
2 153
2 176
Australian Capital Territory
2 389
2 756
3 012
2 910
3 175
Average
2 577
2 788
2 970
2 824
2 976
All levels of government
14 494
15 319
16 382
15 594
15 005

(a) Average annual estimated resident population.
Source: Taxation Revenue, Australia (5506.0).

 

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Statistics contained in the Year Book are the most recent available at the time of preparation. In many cases, the ABS website and the websites of other organisations provide access to more recent data. Each Year Book table or graph and the bibliography at the end of each chapter provides hyperlinks to the most up to date data release where available.


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