5506.0 - Taxation Revenue, Australia, 2017-18 Quality Declaration 
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 29/04/2019   
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MAJOR CATEGORIES OF TAXATION REVENUE

TAXATION REVENUE BY CATEGORY

Taxation reforms by government and changes across the Australian economy will influence the growth or decline in taxation receipts for individual tax categories over time.

Taxes on income, profits and capital gains recorded the largest increase in both dollar and percentage terms, increasing by 11.1% from $281,141m in 2016-17 to $312,473m in 2017-18. This was driven by Income taxes levied on enterprises (up 21.6%) and Income taxes levied on individuals (up 7.0%).


TOTAL TAXATION REVENUE, All Levels of Government by Category

2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
$m
$m
$m
$m
$m
$m

Taxes on income, profits and capital gains
Income taxes levied on individuals
162 642
170 187
183 318
192 054
198 821
212 787
Income taxes levied on enterprises(a) (b)
77 697
76 673
73 568
71 226
80 344
97 705
Income taxes levied on non-residents
1 464
1 566
1 719
1 831
1 976
1 982
Total 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
Payroll taxes
20 116
20 664
21 297
21 919
22 397
23 573
Other
646
844
735
670
605
1 107
Total taxes on employers' payroll and labour force
20 763
21 508
22 032
22 590
23 003
24 680
Taxes on property
Land taxes
6 192
6 363
6 674
7 237
8 400
9 153
Municipal rates
14 188
15 069
16 009
16 895
17 693
18 446
Other
1 394
2 128
2 333
2 469
2 600
2 689
Total taxes on property
21 774
23 560
25 016
26 602
28 693
30 289
Taxes on provision of goods and services
Sales tax
1 149
1 302
1 368
1 503
1 524
1 638
Goods and services tax (GST)
49 026
53 409
55 553
59 177
61 505
64 062
Excises
26 425
26 472
24 506
22 540
22 773
23 673
Taxes on international trade
8 181
9 290
10 896
14 057
14 208
15 690
Taxes on gambling
5 478
5 434
5 754
6 053
5 981
6 223
Taxes on insurance
5 638
5 405
5 542
5 718
5 943
6 054
Taxes on financial and capital transactions
14 233
17 360
20 231
22 548
23 353
24 189
Total taxes on provision of goods and services
110 131
118 673
123 850
131 596
135 286
141 530
Taxes on the use of goods and performance of activities
Motor vehicle taxes
8 525
8 891
9 456
9 903
10 274
10 804
Other
11 314
11 698
4 957
7 834
8 392
8 812
Total taxes on the use of goods and performance of activities
19 838
20 590
14 413
17 737
18 666
19 616
Total taxation
414 308
432 757
443 916
463 636
486 790
528 587

(a) Includes petroleum resource rent taxes.
(b) Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.



TAXATION REVENUE DISTRIBUTION BY CATEGORY

Income taxes levied on individuals and enterprises by the Commonwealth Government continues to provide well over half of taxation receipts collected by all levels of government in Australia.

In 2017-18, taxes on income, profits and capital gains represented 59.1% of total taxation revenue for all levels of government and taxes on provision of goods and services, including the goods and services tax (GST), represented 26.8%.

Since 2012-13, taxes on international trade increased its contribution from 2.0% to 3.0%, whereas excises decreased its contribution from 6.4% to 4.5%. This was driven by an increase in tobacco imports as domestic manufacturing of tobacco ended in 2015-16.


TOTAL TAXATION REVENUE, Distribution for All Levels of Government by Category

2012-13
2013-14
2014-15
2015-16
2016-17
2017-18
%
%
%
%
%
%

Taxes on income, profits and capital gains
Income taxes levied on individuals
39.3
39.3
41.3
41.4
40.8
40.3
Income taxes levied on enterprises(a) (b)
18.8
17.7
16.6
15.4
16.5
18.5
Income taxes levied on non-residents
0.4
0.4
0.4
0.4
0.4
0.4
Total taxes on income, profits and capital gains
58.4
57.4
58.3
57.2
57.8
59.1
Taxes on employers' payroll and labour force
Payroll taxes
4.9
4.8
4.8
4.7
4.6
4.5
Other
0.2
0.2
0.2
0.1
0.1
0.2
Total taxes on employers' payroll and labour force
5.0
5.0
5.0
4.9
4.7
4.7
Taxes on property
Land taxes
1.5
1.5
1.5
1.6
1.7
1.7
Municipal rates
3.4
3.5
3.6
3.6
3.6
3.5
Other
0.3
0.5
0.5
0.5
0.5
0.5
Total taxes on property
5.3
5.4
5.6
5.7
5.9
5.7
Taxes on provision of goods and services
Sales tax
0.3
0.3
0.3
0.3
0.3
0.3
Goods and services tax (GST)
11.8
12.3
12.5
12.8
12.6
12.1
Excises
6.4
6.1
5.5
4.9
4.7
4.5
Taxes on international trade
2.0
2.1
2.5
3.0
2.9
3.0
Taxes on gambling
1.3
1.3
1.3
1.3
1.2
1.2
Taxes on insurance
1.4
1.2
1.2
1.2
1.2
1.1
Taxes on financial and capital transactions
3.4
4.0
4.6
4.9
4.8
4.6
Total taxes on provision of goods and services
26.6
27.4
27.9
28.4
27.8
26.8
Taxes on the use of goods and performance of activities
Motor vehicle taxes
2.1
2.1
2.1
2.1
2.1
2.0
Other
2.7
2.7
1.1
1.7
1.7
1.7
Total taxes on the use of goods and performance of activities
4.8
4.8
3.2
3.8
3.8
3.7
Total taxation
100
100
100
100
100
100

(a) Includes petroleum resource rent taxes.
(b) Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.