Latest release

Taxes on the use of goods and performance of activities (TC 5)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.430.

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 )).