TOTAL TAXATION REVENUE


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.

Taxes on income decreased $14,360m (7%) while taxes on property increased $3,995m (14%) and taxes on provisions of goods and services increased $3,843m (5%). Taxes on income represented 56% 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 27%.

TOTAL TAXATION REVENUE
	2004-05	2005-06	2006-07	2007-08	2008-09	2009-10
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	162 974	176 198	189 378	208 579	201 369	187 016
Employers' payroll taxes	292	369	350	381	377	507
Taxes on property	14	14	15	15	16	12
Taxes on provision of goods and services	64 997	67 822	71 452	75 863	75 141	78 865
Taxes on use of goods and performance of activities	854	821	793	834	1 098	771
Total taxation revenue	229 131	245 223	261 988	285 672	278 002	267 171
STATE GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers' payroll taxes	12 003	13 095	14 358	16 022	16 922	16 796
Taxes on property	16 046	16 911	19 865	20 967	16 986	20 277
Taxes on provision of goods and services	7 865	8 166	8 517	9 162	9 602	9 721
Taxes on use of goods and performance of activities	5 753	6 074	6 129	6 980	7 117	7 743
Total taxation revenue	41 667	44 246	48 870	53 130	50 626	54 536
LOCAL GOVERNMENTS
Taxes on income	-	-	-	-	-	-
Employers' payroll taxes	-	-	-	-	-	-
Taxes on property	8 183	8 726	9 405	10 129	10 866	11 566
Taxes on provision of goods and services	-	-	-	-	-	-
Taxes on use of goods and performance of activities	-	-	-	-	-	-
Total taxation revenue	8 183	8 726	9 405	10 129	10 866	11 566
ALL LEVELS OF GOVERNMENT
Taxes on income	162 971	176 192	189 369	208 566	201 366	187 006
Employers' payroll taxes	11 902	13 049	14 253	15 905	16 779	16 744
Taxes on property	24 235	25 643	29 275	31 076	27 825	31 820
Taxes on provision of goods and services	72 862	75 987	79 969	85 025	84 743	88 586
Taxes on use of goods and performance of activities	6 606	6 892	6 887	7 759	8 156	8 447
Total taxation revenue	278 577	297 763	319 754	348 331	338 870	332 602
- nil or rounded to zero (including null cells)

Commonwealth Government Taxation Revenue

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) fell 4% from $278,002m in 2008-09 to $267,171m in 2009-10. In 2009-10, Commonwealth taxation revenue represented 80% 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) increased 8% from $50,626m in 2008-09 to $54,536m in 2009-10. This was driven by a 19% increase in taxes on property. Taxes on property were the largest source of taxation revenue (37%) for state governments in 2009-10, followed by employers' payroll taxes at 31%. 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 6% from $10,866m in 2008-09 to $11,566m in 2009-10. Taxes on property are the sole source of taxation revenue for local governments.