4629.0.55.001 - Discussion Paper: Environmental taxes in Australia - Experimental new statistics, 2000-2011  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 13/12/2012  First Issue
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Contents >> Taxes and environmental taxes >> Statistical treatment of taxes, charges and fees


The System of National Accounts (SNA) defines a tax as unrequited while fees or charges render a service in return. However, the boundary between taxes and payments of fees and charges for services rendered is not always clear-cut. For example, if the service given in return does not match the payment provided (e.g. operation of motor vehicles) then the payment is treated as a tax rather than a fee.

It is worth noting the renewable energy certificates and the carbon pricing mechanism which are treated as a tax on production as there is no service being provided.

A charge imposed as a tax (e.g. payments for future cleaning of marine oil spillages) is treated as a charge rather than a tax because future service is being provided in case of emergency.

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