General taxes on provision of goods and services (TC 41)

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Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period

General taxes on provision of goods and services (TC 41)consists of taxes levied at manufacturer/production, wholesale or retail level. It includes single stage taxes and cumulative multistage taxes, where “stage” refers to a stage of production or distribution. This category is further classified into:

  • sales tax (TC 411); and
  • goods and services tax (GST) (TC 412).

Excludes: Taxes levied on international trade and transactions (classified to taxes on international trade (TC 43)).

Sales tax (TC 411)


Sales tax (TC 411) consists of all general taxes levied on sales at one stage only, whether at manufacturing or production stages or on wholesale or retail trade. Please note that this classification item has been superseded since 1 July 2000 by goods and services tax (GST) (TC 412) but remains part of the GFS classifications in order to maintain the time series. In Australia, sales tax was a single stage tax designed substantially to fall on sales by manufacturers and wholesalers to retailers. The sales tax applied to goods only and not to services. Second hand goods that were used in Australia were not ordinarily taxed, but imported goods that had been used overseas were normally taxable in a similar fashion to new goods. Although termed a sales tax, the levy was not limited to sales only. Where goods had not already borne tax, it would (for example) fall on the leases of those goods or on the application of those goods to a taxpayer’s own use. It may have also been levied on importation of goods where they were not imported for sale by wholesalers, e.g. where they were imported by retailers or consumers. The tax was payable on what was termed a ‘sale value’ which was equivalent to a fair wholesale price.

Excludes: Taxes levied on international trade and transactions (classified to taxes on international trade (TC 43)).

Goods and services tax (GST) (TC 412)


Goods and services tax (GST) (TC 412) consists of the GST which is a broad based tax on the supply of goods and services at virtually all stages of production and distribution, but which is ultimately charged in full to the final purchaser. The GST commenced from 1 July 2000. The GST is described as a deductible tax because producers are not usually required to pay the government the full amount of the tax they invoice to their customers, as they are permitted to deduct the amount of tax they have been invoiced on their own purchases of goods and services intended for intermediate consumption or fixed capital formation.

Includes: GST revenue receivable by the Commonwealth Government gross of the cost of collection but net of input tax credits.

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