TAXATION REVENUE ANALYSIS

TAXATION REVENUE AUSTRALIA

This publication contains statistics of taxation revenue collected by all levels of government in Australia for the periods 2008-09 to 2017-18. The taxation revenue statistics presented are for the general government sector and include taxes received from public corporations (i.e. government owned/controlled corporations). Time series of these data are available on the ABS website.

This publication contains a section 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 collected.


TAXATION REVENUE BY LEVEL OF GOVERNMENT

A 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 increased $41,797m (8.6%) from $486,790m in 2016-17 to $528,587m in 2017-18. This was driven by a $31,332m (11.1%) increase in taxes on income, profits and capital gains, and a $6,244m (4.6%) increase in taxes on provision of goods and services.

TOTAL TAXATION REVENUE, By Level of Government and Category
	2012-13	2013-14	2014-15	2015-16	2016-17	2017-18
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income, profits and capital gains	241 797	248 435	258 610	265 116	281 157	312 474
Taxes on employers' payroll and labour force	646	844	735	670	605	1 107
Taxes on property	-	-	-	-	-	-
Taxes on provision of goods and services	84 725	90 377	92 225	97 181	99 913	106 492
Taxes on use of goods and performance of activities	10 170	10 574	3 661	6 289	6 900	7 163
Total taxation revenue	337 338	350 230	355 232	369 257	388 576	427 237
STATE GOVERNMENT
Taxes on income, profits and capital gains	-	-	-	-	-	-
Taxes on employers' payroll and labour force	20 786	21 366	22 041	22 684	23 194	24 413
Taxes on property	7 779	8 733	9 283	10 029	11 346	12 222
Taxes on provision of goods and services	25 406	28 296	31 625	34 416	35 373	35 038
Taxes on use of goods and performance of activities	9 745	10 103	10 817	11 524	11 875	12 588
Total taxation revenue	63 715	68 498	73 766	78 653	81 787	84 261
LOCAL GOVERNMENT
Taxes on income, profits and capital gains	-	-	-	-	-	-
Taxes on employers' payroll and labour force	-	-	-	-	-	-
Taxes on property	14 027	14 870	15 779	16 620	17 399	18 122
Taxes on provision of goods and services	-	-	-	-	-	-
Taxes on use of goods and performance of activities	-	-	-	-	-	-
Total taxation revenue	14 027	14 870	15 779	16 620	17 399	18 122
ALL LEVELS OF GOVERNMENT
Taxes on income, profits and capital gains	241 802	248 425	258 605	265 111	281 141	312 473
Taxes on employers' payroll and labour force	20 763	21 508	22 032	22 590	23 003	24 680
Taxes on property	21 774	23 560	25 016	26 602	28 693	30 289
Taxes on provision of goods and services	110 131	118 673	123 850	131 596	135 286	141 530
Taxes on use of goods and performance of activities	19 838	20 590	14 413	17 737	18 666	19 616
Total taxation revenue	414 308	432 757	443 916	463 636	486 790	528 587
- nil or rounded to zero (including null cells)

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) increased $38,661m (9.9%) from $388,576m in 2016-17 to $427,237m in 2017-18. This was driven by a $31,317m (11.1%) increase in taxes on income, profits and capital gains, and a $6,579m (6.6%) increase in taxes on provision of goods and services. The following graph shows the level of taxation revenue for the three main sources of taxation revenue for the Commonwealth Government.



State government taxation revenue (including taxes received from other levels of government and public corporations) increased $2,474m (3.0%) from $81,787m in 2016-17 to $84,261m in 2017-18. This was driven by a $1,219m (5.3%) increase in taxes on employers' payroll and labour force, and a $876m (7.7%) increase in taxes on property. The following graph shows the level of taxation revenue for state governments by source.



Local government taxation revenue increased $723m (4.2%) from $17,399m in 2016-17 to $18,122m in 2017-18.


TRANSACTIONS RELATED TO VISA APPLICATION CHARGES

In December 2015, the Commonwealth Government released the 2015-16 Mid-Year Economic and Fiscal Outlook (MYEFO) which included a reclassification of visa application charges (VAC). In MYEFO these charges are now treated as taxation revenue rather than sales of goods and services. This reclassification has been applied to GFS, with no impact on total GFS revenue or the GFS net operating balance. The National Accounts statistics will maintain coherence with previously published data and classify this transaction as sales of goods and services. These treatments will remain in place until a review of the treatment of VAC across macroeconomic statistics has been completed.


INQUIRIES

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