Taxes less subsidies on production and imports
21.78 Taxes (and subsidies) on production and imports are disaggregated into two components:
- Taxes (and subsidies) on products, which include:
- taxes that are payable on goods and services when they are produced, delivered, sold, transferred or otherwise disposed of by their producers;
- taxes and duties on imports payable when goods enter the economic territory or when services are delivered to residents by non-residents; and
- subsidies are usually payable when the goods or services are produced, sold or imported, transferred, leased, delivered or used for own consumption or own capital formation.
- Other taxes (and subsidies) on production, which include:
- taxes related to the payroll or workforce numbers excluding compulsory social security contributions paid by employers and any taxes paid by the employees themselves out of their wages or salaries; recurrent taxes on land, buildings or other structures; some business and professional licences where no service is provided by the Government in return; taxes on the use of fixed assets or other activities; stamp duties; taxes on pollution; and taxes on international financial transactions; and
- subsidies other than those on products, including subsidies on the payroll or workforce, and may relate to the total salary bill or the employment of particular types of persons, such as handicapped persons and the long-term unemployed.
21.79 Taxes and subsidies on production and imports are classified as follows:
- Commonwealth taxes and subsidies; and
- State and local taxes and subsidies.
Commonwealth taxes and subsidies on production and imports
21.80 Location details for individual Commonwealth taxes and subsidies on production and imports are not recorded; they are therefore allocated to states using available state indicators.
21.81 Individual Commonwealth taxes on products are allocated to state using indicator data. Commonwealth other taxes on production other than renewable energy certificates (RECs) are allocated to the states based on the allocation of total Commonwealth taxes on products.
21.82 Commonwealth subsidies are produced as total subsidies on production and imports. A global split of subsidies on products and other subsidies on production is derived by assuming the ratio of Commonwealth subsidies on products to subsidies on production and imports is the same across states.
21.83 The following tables outline how the Commonwealth taxes and subsidies on production and imports are classified on an annual basis and the indicator that is used to allocate them to the states. This allocation is not performed on quarterly data. While taxes on production and imports are disaggregated into taxes on products and other taxes on production, no attempt is made to derive a similar split for subsidies.
|Sales tax (pre-2000)||Tax on products||Total HFCE|
|GST (post-2000)||Tax on products||HFCE incurring GST|
|Crude oil & petroleum products||Tax on products||HFCE Motor Vehicle Operations|
|Excises on beer and potable spirits||Tax on products||HFCE Alcohol & Tobacco|
|Excises on tobacco products||Tax on products||HFCE Alcohol & Tobacco|
|Excises n.e.c.||Tax on products||Total state GVA|
|Export, gambling & insurance taxes||Tax on products||Total state GVA|
|Customs duties on imports||Tax on products||Imports of goods by state|
|Agriculture taxes||Tax on products||GVA of the Agriculture, forestry & fishing industry|
|Renewable energy certificates||Other tax on production||Data compiled by the Clean Energy Regulator|
|Other miscellaneous||Other tax on production||Residual allocated to states in the state proportion of Commonwealth taxes on products (sum of above)|
|Fuel affairs and services n.e.c.||Historic splits of fuel subsidies relating to energy grants scheme from the ABS publication, Mining Operations, Australia– ceased|
|Manufacturing||State total factor income for manufacturing|
|Non-urban water transport services||Tasmanian Freight Equalisation Scheme (TFES) sourced from Centrelink|
|Non-urban rail transport freight services||HFCE rail services consumed|
|Non-urban rail transport passenger services||HFCE rail services consumed|
|Vocational training||Unemployed Persons - Labour Force Survey|
|Other labour and employment affairs||Unemployed Persons - Labour Force Survey|
|Other economic affairs||Wholesale and retail industry total factor income|
|Renewable energy certificates||Data compiled by the Clean Energy Regulator|
|Residual||Allocated to states based on the state shares of the sum of the subsidies above|
State and local taxes and subsidies on production and imports
21.84 State and local taxes and subsidies are assumed to be levied or paid within state of jurisdiction and as such are directly allocated to that state. These are available on a quarterly basis from GFS data, but compilation for the state accounts only occurs annually.
21.85 The following table outlines how the State and local taxes are classified (i.e. a tax on products or other tax on production). No attempt is made to split subsidies into subsidies on products and other subsidies on production.
|Employers payroll taxes||Other tax on production|
|Motor vehicle taxes||Other tax on production|
|Land taxes||Other tax on production|
|Municipal & metropolitan improvement rates||Other tax on production|
|Other taxes||Other tax on production|
|Taxes on financial & capital transactions||Tax on products|
|Taxes on gambling||Tax on products|
|Taxes on insurance||Tax on products|
|Franchise taxes - gas products||Tax on products|
|Franchise taxes - petroleum products||Tax on products|
|Franchise taxes - tobacco products||Tax on products|
|Franchise taxes - liquor products||Tax on products|
|Franchise taxes - total franchise taxes||Tax on products|