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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ADJUSTED MEASURES OF GOVERNMENT REVENUE

Adjusted taxation revenue offers an alternative presentation of revenue which takes into account the level of government at which revenue is used rather than simply collected.

The analysis considers the flows, by way of current grants, that occur between the levels of government in Australia, and the impact that this has on revenue at each of these levels. Also considered is the effect of direct and indirect transfers to households on total revenue. Users should note that these measures are not themselves part of the GFS framework. Additional details are in paragraphs 15 to 19 of the Explanatory Notes section.


ADJUSTED TAXATION REVENUE

Table 1 shows the derivation of adjusted taxation revenue, for all three levels of government and the control not further defined (n.f.d.) general government sector in Australia.


TABLE 1. ADJUSTED TAXATION REVENUE, By Level of Government, and as % of GDP(a)

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

COMMONWEALTH

1. Taxation revenue collected(b)
337 338
350 230
355 232
369 257
388 576
427 237
As % of GDP
22.0
21.9
21.9
22.2
22.0
23.1
As % of total tax revenue
81.4
80.9
80.0
79.6
79.8
80.8
2. Current grants to state government(c)
84 193
88 271
95 363
99 364
105 620
111 207
3. Current grants to local government
33
66
-
6
2
-
4. Current grants to control n.f.d. sector(d)
9 108
9 634
9 985
10 319
10 164
10 350
5. Adjusted taxation revenue =1-2-3-4(e)
244 004
252 259
249 883
259 569
272 790
305 680
As % of GDP
15.9
15.8
15.4
15.6
15.5
16.5
As % of total tax revenue
58.9
58.3
56.3
56.0
56.0
57.8

STATE

1. Taxation revenue collected(b)
63 715
68 498
73 766
78 653
81 787
84 261
As % of GDP
4.1
4.3
4.5
4.7
4.6
4.6
As % of total tax revenue
15.4
15.8
16.6
17.0
16.8
15.9
2. Current grants from Commonwealth government
84 193
88 271
95 363
99 364
105 620
111 207
3. Current grants to local government
3 737
2 721
4 311
3 513
4 843
4 472
4. Current grants to control n.f.d. sector(d)
537
460
408
427
447
403
5. Adjusted taxation revenue =1+2-3-4(e)
143 634
153 587
164 410
174 076
182 117
190 593
As % of GDP
9.3
9.6
10.1
10.5
10.3
10.3
As % of total tax revenue
34.7
35.5
37.0
37.5
37.4
36.1

LOCAL

1. Taxation revenue collected(b)
14 027
14 870
15 779
16 620
17 399
18 122
As % of GDP
0.9
0.9
1.0
1.0
1.0
1.0
As % of total tax revenue
3.4
3.4
3.6
3.6
3.6
3.4
2. Current grants from Commonwealth government
33
66
-
6
2
-
3. Current grants from state government
3 737
2 721
4 311
3 513
4 843
4 472
4. Adjusted taxation revenue = 1+2+3(e)
17 797
17 657
20 091
20 139
22 244
22 595
As % of GDP
1.2
1.1
1.2
1.2
1.3
1.2
As % of total tax revenue
4.3
4.1
4.5
4.3
4.6
4.3

CONTROL N.F.D.

1. Taxation revenue collected(b)
-
-
-
-
-
-
2. Current grants from Commonwealth government
9 108
9 634
9 985
10 319
10 164
10 350
3. Current grants from state government
537
460
408
427
447
403
4. Adjusted taxation revenue = 1+2+3(e)
9 645
10 095
10 393
10 746
10 611
10 753
As % of GDP
0.6
0.6
0.6
0.6
0.6
0.6
As % of total tax revenue
2.3
2.3
2.3
2.3
2.2
2.0

TOTAL

Gross Domestic Product
1 536 307
1 598 530
1 624 392
1 662 337
1 764 512
1 847 745
Total taxation revenue collected
414 308
432 757
443 916
463 636
486 790
528 587
As % of GDP
27.0
27.1
27.3
27.9
27.6
28.6

- nil or rounded to zero (including null cells)
(a) Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2018 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
(b) According to AGFS15.
(c) Part of the Commonwealth Government grants paid to State Governments are passed on to Local Governments.
(d) The control n.f.d. sector contains units where jurisdiction is shared between two or more governments, or where classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category are the public universities.
(e) The sum of taxation revenue for all levels of government does not equal the sum of adjusted taxation revenue for all levels of government as a result of consolidation.


ADJUSTED TOTAL REVENUE, AND ADJUSTED TOTAL REVENUE LESS TRANSFERS TO HOUSEHOLDS

Table 2 below shows adjusted total revenue, and adjusted total revenue less transfers to households for all three levels of government.


TABLE 2. ADJUSTED TOTAL REVENUE, Less Transfers to Households, and as % of GDP(a)

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

COMMONWEALTH

1. Adjusted taxation revenue(b)
244 004
252 259
249 883
259 569
272 790
305 680
2. Non-taxation revenue(c)
25 149
24 599
26 955
26 379
31 518
32 132
3. Adjusted total revenue =1+2
269 154
276 858
276 838
285 948
304 308
337 812
As % of GDP
17.5
17.3
17.0
17.2
17.2
18.3
4. Direct benefits to households(d)
114 739
121 717
125 364
126 813
124 689
123 896
5. Indirect benefits to households(e)
41 764
44 400
47 854
52 189
58 163
64 013
6. Adjusted total revenue, less transfers to households =3-4-5
112 650
110 741
103 620
106 946
121 456
149 903
As % of GDP
7.3
6.9
6.4
6.4
6.9
8.1

STATE

1. Adjusted taxation revenue(b)
143 634
153 587
164 410
174 076
182 117
190 593
2. Non-taxation revenue, excluding current grants from Commonwealth government(c)
143 975
156 277
162 325
164 817
177 781
187 008
3. Adjusted total revenue =1+2
203 416
221 593
231 372
239 530
254 277
266 394
As % of GDP
13.2
13.9
14.2
14.4
14.4
14.4
4. Direct benefits to households(d)
1 507
1 408
1 283
1 500
1 606
2 049
5. Indirect benefits to households(e)
4 748
5 341
5 339
5 216
5 236
5 340
6. Adjusted total revenue, less transfers to households = 3-4-5
197 161
214 844
224 750
232 814
247 435
259 005
As % of GDP
12.8
13.4
13.8
14.0
14.0
14.0

LOCAL

1. Adjusted taxation revenue(b)
17 797
17 657
20 091
20 139
22 244
22 595
2. Non-taxation revenue, excluding current grants from Commonwealth and state governments(c)
20 031
20 515
21 066
22 897
23 603
24 205
3. Adjusted total revenue =1+2
37 827
38 172
41 156
43 036
45 847
46 800
As % of GDP
2.5
2.4
2.5
2.6
2.6
2.5
4. Direct and indirect benefits to households(f)
. .
. .
. .
. .
. .
. .
5. Adjusted total revenue, less transfers to households = 3-4
37 827
38 172
41 156
43 036
45 847
46 800
As % of GDP
2.5
2.4
2.5
2.6
2.6
2.5

. . not applicable
(a) Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2018 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
(b) Derived in Table 1.
(c) Non-taxation revenue includes revenue from sales of goods and services, interest income, other property income (such as dividends, income tax equivalents, land rents and royalties), fines, capital revenue, and all current revenue other than grants.
(d) Direct benefits to households are monetary transfers.
(e) Indirect benefits to households are transfers 'in-kind' via goods and services.
(f) Local government does not make transfers of this kind to households.


Commonwealth government taxation revenue

Commonwealth government taxation revenue increased for all measures from 2016-17 to 2017-18:
  • Commonwealth taxation revenue was $427,237m, an increase of $38,661m (9.9%).
  • Commonwealth adjusted taxation revenue was $305,680m, an increase of $32,890m (12.1%).
  • Commonwealth adjusted total revenue was $337,812m, an increase of $33,504m (11.0%).
  • Commonwealth adjusted total revenue less transfers to households was $149,903m, an increase of $28,447m (23.4%).
  • Commonwealth adjusted total revenue less transfers to households as a proportion of GDP, increased from 6.9% to 8.1%.

Graph Image for COMMONWEALTH TAXATION REVENUES

Source(s): Taxation Revenue, Australia



State government taxation revenue

State government taxation revenue increased for all measures from 2016-17 to 2017-18:
  • State taxation revenue was $84,261m, an increase of $2,474m (3.0%).
  • State adjusted taxation revenue was $190,593m, an increase of $8,476m (4.7%).
  • State adjusted total revenue was $266,394m, an increase of $12,117m (4.8%).
  • State adjusted total revenue less transfers to households was $259,005m, an increase of $11,570m (4.7%).
  • State adjusted total revenue less transfers to households as a proportion of GDP remained unchanged at 14.0%.

Graph Image for STATE TAXATION REVENUES

Source(s): Taxation Revenue , Australia


Local government taxation revenue

Local government taxation revenue increased for all measures from 2016-17 to 2017-18:
  • Local taxation revenue was $18,122m, an increase of $723m (4.2%).
  • Local adjusted taxation revenue was $22,595m, an increase of $351m (1.6%).
  • Local adjusted total revenue was $46,800m, an increase of $953m (2.1%).
  • Local adjusted total revenue as a proportion of GDP, decreased from 2.6% to 2.5%.

Graph Image for LOCAL TAXATION REVENUES

Source(s): Taxation Revenue, Australia