TOTAL TAXATION REVENUE


Summary

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 decreased by $9,452 million (2.7%) between 2007-08 and 2008-09. Taxes on income decreased by $7,200 million (3.5%) and taxes on property decreased $3,241 million (10.4%).

TOTAL TAXATION REVENUE
	2003-04	2004-05	2005-06	2006-07	2007-08	2008-09
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	145 709	162 974	176 198	189 378	208 579	201 369
Employers payroll taxes	381	292	369	350	381	377
Taxes on property	13	14	14	15	15	16
Taxes on provision of goods and services	62 646	64 997	67 822	71 452	75 863	75 141
Taxes on use of goods and performance of activities	811	854	821	793	834	1 098
Total taxation revenue	209 560	229 131	245 223	261 988	285 672	278 002
STATE GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers payroll taxes	10 838	12 003	13 095	14 358	16 022	16 922
Taxes on property	16 690	16 046	16 911	19 865	20 967	16 986
Taxes on provision of goods and services	7 293	7 865	8 166	8 517	9 162	9 602
Taxes on use of goods and performance of activities	5 589	5 753	6 074	6 129	6 980	7 117
Total taxation revenue	40 410	41 667	44 246	48 870	53 130	50 627
LOCAL GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers payroll taxes	-	-	-	-	-	-
Taxes on property	7 671	8 183	8 726	9 404	10 128	10 874
Taxes on provision of goods and services	-	-	-	-	-	-
Taxes on use of goods and performance of activities	-	-	-	-	-	-
Total taxation revenue	7 671	8 183	8 726	9 404	10 128	10 874
ALL LEVELS OF GOVERNMENT
Taxes on income	145 707	162 972	176 192	189 368	208 566	201 366
Employers payroll taxes	10 859	11 902	13 045	14 253	15 905	16 779
Taxes on property	24 366	24 235	25 643	29 274	31 075	27 834
Taxes on provision of goods and services	69 939	72 862	75 987	79 969	85 025	84 743
Taxes on use of goods and performance of activities	6 397	6 606	6 892	6 887	7 759	8 156
Total taxation revenue	257 269	278 577	297 760	319 752	348 330	338 878
- nil or rounded to zero (including null cells)

Taxes on income totalled $201,366 million in 2008-09 and represented 59.4% of total taxation revenue for all levels of government. Taxes on the provision of goods and services, including goods and services tax (GST), totalled $84,743 million in 2008-09 and represented 25.0% of total taxation revenue for all levels of government.


Commonwealth Government Taxation Revenue

Commonwealth Government taxation revenue (including taxes from other levels of government and public corporations) fell 2.7% from $285,672 million in 2007-08 to $278,002 million in 2008-09. In 2008-09, Commonwealth taxation revenue represented 82.0% of taxation revenue for all levels of government. The following graph shows the level of taxation revenue for the two main sources of taxation revenue for the Commonwealth Government.

State Government Taxation Revenue

State government taxation revenue (including taxes from other levels of government and public corporations) decreased 4.7% from $53,130 million in 2007-08 to $50,627 million in 2008-09. This was driven by a 19.0% decrease in taxes on property. Taxes on property were the largest source of taxation revenue (33.6%) for state governments in 2008-09, followed by employers' payroll taxes at 33.4%. The following graph shows the levels of the sources of taxation revenue for the state governments.

Local Government Taxation Revenue

Local government taxation revenue increased 7.4% from $10,128 million in 2007-08 to $10,874 million in 2008-09. Taxes on property are the sole source of taxation revenue for local governments.