Taxes Classification
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:
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 |