Taxes on the use of goods and performance of activities (TC 5)
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Taxes on the use of goods and performance of activities (TC 5) consists of taxes levied for the issuance of a licence or permit that are not commensurate with the cost of the control function of government. This category is further classified into:
- motor vehicle taxes (TC 51);
- franchise taxes (TC 52); and
- other taxes on use of goods and performance of activities (TC 53).
Excludes: Taxes levied on the value or quantity of the goods themselves (classified to taxes on provision of goods and services (TC 4 )).