Latest release

Taxes Classification

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.361.

The taxes classification (TC) is a classification used for the identification of taxation revenue by type of tax, and is used for output purposes in the Australian GFS. The structure of the TC is hierarchical, and consists of a 1-digit level (division), a 2-digit level (group) and a 3-digit level (class). The division reflects the different types of tax at the broad level; the group and class provide further detail about the taxes that comprise each division. Further information on the TC may be found in Chapter 6 of this manual. The TC is shown in Table A1A.15 below:

 

Table A1A.15 - Taxes Classification (TC)

TC

Descriptor

1

Taxes on income, profits and capital gains

 11

Income and capital gains taxes levied on individuals

 111

Personal income tax

 112

Government health insurance levy

 113

Mining withholding tax

 114

Capital gains tax on individuals

 115

Prescribed payments by individuals

 116

Fringe benefits tax (FBT)

 119

Income and capital gains taxes levied on individuals not elsewhere classified

 12

Income and capital gains taxes levied on enterprises

 121

Company income tax

 122

Income tax paid by superannuation funds

 123

Capital gains taxes on enterprises

 124

Prescribed payments by enterprises

 129

Income and capital gains taxes levied on enterprises not elsewhere classified

 13

Income taxes levied on non-residents

 131

Dividend withholding tax

 132

Interest withholding tax

 139

Income taxes levied on non-residents not elsewhere classified

2

Taxes on employers' payroll and labour force

 21

Taxes on employers' payroll and labour force

 211

Payroll taxes

 212

Superannuation guarantee charge

 219

Taxes on employers' payroll and labour force not elsewhere classified

3

Taxes on property

 31

Taxes on immovable property

 311

Land taxes

 312

Municipal rates

 313

Metropolitan improvement rates

 314

Property owners' contributions to fire brigades

 319

Taxes on immovable property not elsewhere classified

 32

Estate, inheritance and gift taxes

 321

Estate, inheritance and gift taxes

4

Taxes on provision of goods and services

 41

General taxes on provision of goods and services

 411

Sales tax

 412

Goods and services tax (GST)

 42

Excises

 421

Excises on crude oil, LPG and petroleum products

 422

Excises on beer and potable spirits

 423

Excises on tobacco products

 424

Excise Act duties not elsewhere classified and refunds of Excise Act duties

 425

Agricultural production taxes

 426

Levies on statutory corporations

 429

Excises not elsewhere classified

 43

Taxes on international trade

 431

Customs duties on imports

 432

Customs duties on exports

 433

Agricultural produce export taxes

 439

Taxes on international trade not elsewhere classified

 44

Taxes on gambling

 441

Taxes on government lotteries

 442

Taxes on private lotteries

 443

Taxes on gambling devices

 444

Casino taxes

 445

Race and other sports betting taxes

 449

Taxes on gambling not elsewhere classified

 45

Taxes on insurance

 451

Insurance companies' contributions to fire brigades

 452

Third party insurance taxes

 459

Taxes on insurance not elsewhere classified

 46

Taxes on financial and capital transactions

 461

Financial institutions transactions taxes

 462

Government borrowing guarantee levies

 463

Stamp duties on conveyances

 464

Stamp duty on shares and marketable securities

 465

Other stamp duties on financial and capital transactions

 469

Taxes on financial and capital transactions not elsewhere classified

5

Taxes on the use of goods and performance of activities

 51

Motor vehicle taxes

 511

Stamp duty on vehicle registration

 512

Road transport and maintenance taxes

 513

Heavy vehicle registration fees and taxes

 514

Other vehicle registration fees and taxes

 519

Motor vehicle taxes not elsewhere classified

 52

Franchise taxes

 521

Gas franchise taxes

 522

Petroleum products franchise taxes

 523

Tobacco franchise taxes

 524

Liquor franchise taxes

 529

Franchise taxes not elsewhere classified

 53

Other taxes on the use of goods and performance of activities

 531

Broadcasting station licences

 532

Television station licences

 533

Departure tax

 534

Clean energy and related taxes

 535

Taxes on the use of goods and performance of activities levied on non-residents

 539

Other taxes on the use of goods and performance of activities not elsewhere classified