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 increased $26,310m (13%) while taxes on property increased $286m (1%) and taxes on provisions of goods and services increased $2,172m (2%). Taxes on income represented 59% 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 24%.

TOTAL TAXATION REVENUE
	2006–07	2007–08	2008–09	2009–10	2010–11	2011–12
	$m	$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income	189 066	208 233	200 997	186 660	204 546	230 871
Employers' payroll taxes	350	381	377	507	505	528
Taxes on property	15	15	16	12	13	13
Taxes on provision of goods and services	71 452	75 863	75 141	78 865	81 788	83 377
Taxes on use of goods and performance of activities	1 218	1 462	1 831	1 513	2 272	3 099
Total taxation revenue	262 101	285 954	278 363	267 556	289 124	317 888
STATE GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	14 366	16 026	16 926	16 796	18 186	19 778
Taxes on property	19 862	20 967	16 986	20 249	20 805	20 335
Taxes on provision of goods and services	8 517	9 162	9 602	9 721	10 251	10 834
Taxes on use of goods and performance of activities	6 129	6 980	7 117	7 771	8 879	8 740
Total taxation revenue	48 874	53 134	50 631	54 536	58 121	59 686
LOCAL GOVERNMENTS
Taxes on income	–	–	–	–	–	–
Employers' payroll taxes	–	–	–	–	–	–
Taxes on property	9 405	10 139	10 896	11 607	12 449	13 209
Taxes on provision of goods and services	–	–	–	–	–	–
Taxes on use of goods and performance of activities	–	–	–	–	–	–
Total taxation revenue	9 405	10 139	10 896	11 607	12 449	13 209
ALL LEVELS OF GOVERNMENT
Taxes on income	189 057	208 220	200 994	186 650	204 537	230 847
Employers' payroll taxes	14 260	15 912	16 784	16 749	18 112	19 704
Taxes on property	29 272	31 085	27 856	31 833	33 231	33 517
Taxes on provision of goods and services	79 969	85 025	84 743	88 586	92 039	94 211
Taxes on use of goods and performance of activities	7 312	8 387	8 889	9 217	11 087	11 788
Total taxation revenue	319 872	348 629	339 266	333 035	359 006	390 067
– 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) increased $28,764m (10%) from $289,124m in 2010–11 to $317,888m in 2011–12. In 2011–12, Commonwealth taxation revenue represented 81% 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 $1,565m (3%) from $58,121m in 2010–11 to $59,686m in 2011–12. This was driven by a $1,592m (9%) increase in Employers payroll taxes and a $583m (6%) increase in taxes on provision of goods and services, and offset by a $470m (2%) decrease in property taxes. Taxes on property was the largest source of taxation revenue (34%) for state governments in 2011–12, followed by employers' payroll taxes (33%). 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 $760m (6%) from $12,449m in 2010–11 to $13,209m in 2011–12. Taxes on property are the sole source of taxation revenue for local governments.