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Taxation Revenue, Australia

Statistics about taxation revenue collected by the various levels of government in Australia

Reference period
2018-19 financial year
Released
28/04/2020

Key statistics

  • Total taxation revenue collected in Australia increased $31,234m (5.9%).
  • Taxes on income, profits and capital gains increased $26,182m (8.4%).
  • Taxes on property increased $2,383m (7.9%).

Taxation revenue analysis

This publication contains statistics of taxation revenue collected by all levels of government in Australia for the periods 2009-10 to 2018-19. The taxation revenue statistics presented are for the general government sector and include taxes received from public corporations (i.e. government owned/controlled corporations). Time series of these data are available on the ABS website.

This publication contains a section on adjusted measures of government revenue, which provides analytical measures designed to facilitate an understanding of the level of government at which revenue is used rather than collected.

Taxation revenue by level of government

A feature of the Australian federal system is that the Commonwealth Government levies and collects all income tax, from individuals as well as from enterprises. It also collects a portion of other taxes, including taxes on the provision of goods and services. The revenue base of state governments consists of taxes on property, on employers' payroll, and on the provision and use of goods and services. The sole source of taxation revenue for local governments is taxes on property.

Total taxation revenue collected in Australia increased $31,234m (5.9%) from $528,599m in 2017-18 to $559,833m in 2018-19. This was driven by a $26,182m (8.4%) increase in taxes on income, profits and capital gains, and a $2,383m (7.9%) increase in taxes on property.

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 2013-142014-152015-162016-172017-182018-19
$m$m$m$m$m$m
 Commonwealth government
Taxes on income, profits and capital gains248 435258 610265 116281 157312 474338 667
Taxes on employers' payroll and labour force8447356706051 1071 069
Taxes on property------
Taxes on provision of goods and services90 37792 22597 18199 913104 965107 126
Taxes on use of goods and performance of activities10 5743 6616 2896 9008 7438 781
Total taxation revenue350 230355 232369 257388 576427 289455 643
 State government
Taxes on income, profits and capital gains------
Taxes on employers' payroll and labour force21 36622 04122 68423 19424 41325 854
Taxes on property8 7339 28310 02911 34612 22213 790
Taxes on provision of goods and services28 29631 62534 41635 37335 05533 897
Taxes on use of goods and performance of activities10 10210 82411 52311 87512 57012 870
Total taxation revenue68 49773 77378 65281 78784 26086 412
 Local government
Taxes on income, profits and capital gains------
Taxes on employers' payroll and labour force------
Taxes on property14 87015 77916 62017 39918 08318 904
Taxes on provision of goods and services------
Taxes on use of goods and performance of activities------
Total taxation revenue14 87015 77916 62017 39918 08318 904
 All levels of government
Taxes on income, profits and capital gains248 425258 605265 111281 140312 474338 656
Taxes on employers' payroll and labour force21 50822 03222 59023 00324 68025 995
Taxes on property23 56025 01626 60228 69330 24932 632
Taxes on provision of goods and services118 673123 850131 596135 286140 020141 019
Taxes on use of goods and performance of activities20 58914 42017 73618 66621 17721 532
Total taxation revenue432 756443 923463 635486 788528 599559 833

- nil or rounded to zero (including null cells)
 

Total taxation revenue, by level of government and category

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) increased $28,354m (6.6%) from $427,289m in 2017-18 to $455,643m in 2018-19. This was driven by a $26,193m (8.4%) increase in taxes on income, profits and capital gains. The following graph shows the level of taxation revenue for the three main sources of taxation revenue for the Commonwealth Government.

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State government taxation revenue (including taxes received from other levels of government and public corporations) increased $2,152m (2.6%) from $84,260m in 2017-18 to $86,412m in 2018-19. This was driven by a $1,568m (12.8%) increase in taxes on property, and a $1,441m (5.9%) increase in taxes on employers' payroll and labour force. The following graph shows the level of taxation revenue for state governments by source.

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Local government taxation revenue increased $821m (4.5%) from $18,083m in 2017-18 to $18,904m in 2018-19.

Transactions related to visa application charges

In December 2015, the Commonwealth Government released the 2015-16 Mid-Year Economic and Fiscal Outlook (MYEFO) which included a reclassification of visa application charges (VAC). In MYEFO these charges are now treated as taxation revenue rather than sales of goods and services. This reclassification has been applied to GFS, with no impact on total GFS revenue or the GFS net operating balance. The National Accounts statistics will maintain coherence with previously published data and classify this transaction as sales of goods and services. These treatments will remain in place until a review of the treatment of VAC across macroeconomic statistics has been completed.

Major categories of taxation revenue

Taxation revenue by category

Taxation reforms by government and changes across the Australian economy will influence the growth or decline in taxation receipts for individual tax categories over time.

Taxes on income, profits and capital gains recorded the largest increase in both dollar and percentage terms, increasing by 8.4% from $312,474m in 2017-18 to $338,656m in 2018-19. This was driven by Income taxes levied on individuals (up 8.0%) and Income taxes levied on enterprises (up 9.3%).

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   2013-142014-152015-162016-172017-182018-19
   $m$m$m$m$m$m
Taxes on income, profits and capital gains      
 Income taxes levied on individuals170 187183 318192 054198 821212 787229 749
 Income taxes levied on enterprises(a) (b)76 67373 56871 22680 34397 705106 808
 Income taxes levied on non-residents1 5661 7191 8311 9761 9822 099
 Total taxes on income, profits and capital gains248 425258 605265 111281 140312 474338 656
Taxes on employers' payroll and labour force      
 Payroll taxes20 66421 29721 91922 39723 57324 925
 Other8447356706051 1071 069
 Total taxes on employers' payroll and labour force21 50822 03222 59023 00324 68025 995
Taxes on property      
 Land taxes6 3636 6747 2378 4009 15310 712
 Municipal rates15 06916 00916 89517 69318 40719 288
 Other2 1282 3332 4692 6002 6892 633
 Total taxes on property23 56025 01626 60228 69330 24932 632
Taxes on provision of goods and services      
 Sales tax1 3021 3681 5031 5241 6381 682
 Goods and services tax (GST)53 40955 55359 17761 50564 06265 147
 Excises26 47224 50622 54022 77323 69124 574
 Taxes on international trade9 29010 89614 05714 20815 69015 944
 Taxes on gambling5 4345 7546 0535 9816 2236 876
 Taxes on insurance5 4055 5425 7185 9436 0546 348
 Taxes on financial and capital transactions17 36020 23122 54823 35322 66220 447
 Total taxes on provision of goods and services118 673123 850131 596135 286140 020141 019
Taxes on the use of goods and performance of activities      
 Motor vehicle taxes8 8909 4639 90210 27410 78610 986
 Other11 6984 9577 8348 39210 39110 546
 Total taxes on the use of goods and performance of activities20 58914 42017 73618 66621 17721 532
Total taxation432 756443 923463 635486 788528 599559 833

a. Includes petroleum resource rent taxes.
b. Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.
 

Total taxation revenue, all levels of government by category

Taxation revenue distribution by category

Income taxes levied on individuals and enterprises by the Commonwealth Government continues to provide well over half of taxation receipts collected by all levels of government in Australia.

In 2018-19, taxes on income, profits and capital gains represented 60.5% of total taxation revenue for all levels of government and taxes on provision of goods and services, including the goods and services tax (GST), represented 25.2%.

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   2013-142014-152015-162016-172017-182018-19
   %%%%%%
Taxes on income, profits and capital gains      
 Income taxes levied on individuals39.341.341.440.840.341.0
 Income taxes levied on enterprises(a) (b)17.716.615.416.518.519.1
 Income taxes levied on non-residents0.40.40.40.40.40.4
 Total taxes on income, profits and capital gains57.458.357.257.859.160.5
Taxes on employers' payroll and labour force      
 Payroll taxes4.84.84.74.64.54.5
 Other0.20.20.10.10.20.2
 Total taxes on employers' payroll and labour force5.05.04.94.74.74.6
Taxes on property      
 Land taxes1.51.51.61.71.71.9
 Municipal rates3.53.63.63.63.53.4
 Other0.50.50.50.50.50.5
 Total taxes on property5.45.65.75.95.75.8
Taxes on provision of goods and services      
 Sales tax0.30.30.30.30.30.3
 Goods and services tax (GST)12.312.512.812.612.111.6
 Excises6.15.54.94.74.54.4
 Taxes on international trade2.12.53.02.93.02.8
 Taxes on gambling1.31.31.31.21.21.2
 Taxes on insurance1.21.21.21.21.11.1
 Taxes on financial and capital transactions4.04.64.94.84.33.7
 Total taxes on provision of goods and services27.427.928.427.826.525.2
Taxes on the use of goods and performance of activities      
 Motor vehicle taxes2.12.12.12.12.02.0
 Other2.71.11.71.72.01.9
 Total taxes on the use of goods and performance of activities4.83.23.83.84.03.8
Total taxation100100100100100100

a. Includes petroleum resource rent taxes.
b. Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.

Total taxation revenue, distribution for all levels of government by category

Other key measures of taxation

Taxation per capita

In 2018-19, taxation per capita was $21,985m, an increase of 4.4% from $21,066m in 2017-18.

Commonwealth Government taxation per capita increased by 5.1% from $17,028m in 2017-18 to $17,894m in 2018-19.

The average taxation per capita for state and local governments combined in 2018-19 was $4,127m, an increase of 1.4% from $4,069m in 2017-18.

All states and territories except New South Wales recorded an increase in taxation per capita from 2017-18 to 2018-19. The Australian Capital Territory recorded the highest percentage increase in taxation per capita, rising 11.0%.

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  2013-142014-152015-162016-172017-182018-19
  $$$$$$
State and local government      
 New South Wales3 6913 9704 3014 4494 4494 442
 Victoria3 5693 7813 9904 1744 3474 403
 Queensland3 1973 3483 3233 3783 4183 576
 South Australia3 2023 3843 4213 4363 5213 534
 Western Australia4 1394 2364 3534 1704 1674 184
 Tasmania2 5182 6372 7542 8192 9182 995
 Northern Territory2 7593 3862 9572 9773 1183 262
 Australian Capital Territory3 3183 4643 8674 0924 0724 518
 Average3 5323 7403 9144 0074 0694 127
Commonwealth Government14 86414 86115 19615 73117 02817 894
All levels of government18 36618 57119 08019 70721 06621 985

a. Estimated Resident Population data used in this table is sourced from Australian Demographic Statistics, September Quarter 2018 (cat. no. 3101.0), Table 4 Estimated Resident Population, States and Territories. Details of the calculation are in paragraph 14 of the Methodology.
 

Taxation revenue per capita, by level of government and jurisdiction(a)

Taxation as a percentage of gross domestic product (GDP)

Total taxation revenue as a percentage of GDP increased from 28.6% in 2017-18 to 28.7% in 2018-19. As a percentage of GDP, taxation revenue for the Commonwealth Government was 23.4%, state government 4.4% and local government 1.0%. Details of the calculation are in paragraph 13 of the Methodology.

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Taxation revenue by jurisdiction

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  2013-142014-152015-162016-172017-182018-19
  $m$m$m$m$m$m
Commonwealth Government 350 230 355 232 369 257 388 576 427 289 455 643
Less intergovernmental taxes  30  8  5  17                          -    11
Tax revenue net of intergovernmental taxes 350 200 355 224 369 251 388 558 427 289 455 632
State government      
 New South Wales 24 104 26 461 29 367 30 923 31 307 31 413
 Victoria 16 994 18 436 20 031 21 566 23 089 23 824
 Queensland 11 846 12 575 12 547 12 919 13 244 14 165
 South Australia 4 107 4 393 4 438 4 445 4 587 4 606
 Western Australia 8 628 8 806 9 026 8 527 8 517 8 607
 Tasmania  956 1 011 1 067 1 103 1 160 1 201
 Northern Territory  566  715  608  610  637  662
 Australian Capital Territory 1 296 1 377 1 568 1 695 1 718 1 934
 Total state government 68 497 73 773 78 652 81 787 84 260 86 412
 Less intergovernmental taxes  791  829  864  932 1 003 1 086
 Tax revenue net of intergovernmental taxes 67 706 72 944 77 788 80 856 83 257 85 326
Local government      
 New South Wales 3 810 3 987 4 169 4 372 4 531 4 809
 Victoria 4 162 4 468 4 746 4 967 5 165 5 368
 Queensland 3 302 3 480 3 634 3 802 3 966 4 146
 South Australia 1 305 1 372 1 433 1 490 1 543 1 602
 Western Australia 1 835 1 996 2 143 2 251 2 345 2 423
 Tasmania  351  363  375  388  401  419
 Northern Territory  105  113  120  127  133  138
 Total local government 14 870 15 779 16 620 17 399 18 083 18 904
 Less intergovernmental taxes  20  24  24  24  29  28
 Tax revenue net of intergovernmental taxes 14 850 15 755 16 596 17 374 18 054 18 876
Total all levels of government 432 756 443 923 463 635 486 788 528 599 559 833

Total taxation revenue, by level of government and jurisdiction

Adjusted measures of government revenue

Adjusted taxation revenue offers an alternative presentation of revenue which takes into account the level of government at which revenue is used rather than simply collected.

The analysis considers the flows, by way of current grants, that occur between the levels of government in Australia, and the impact that this has on revenue at each of these levels. Also considered is the effect of direct and indirect transfers to households on total revenue. Users should note that these measures are not themselves part of the GFS framework. Additional details are in paragraphs 15 to 19 of the Methodology.

Adjusted taxation revenue

Table 1 shows the derivation of adjusted taxation revenue, for all three levels of government and the control not further defined (n.f.d.) general government sector in Australia.

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 2013-142014-152015-162016-172017-182018-19
 $m$m$m$m$m$m
 Commonwealth
1. Taxation revenue collected(b)350 230355 232369 257388 576427 289455 643
As % of GDP21.921.922.222.023.123.4
As % of total tax revenue80.980.079.679.880.881.4
2. Current grants from state government---1 3533 0185 949
3. Current grants to state government(c)88 27195 36399 364105 620111 207117 714
4. Current grants to local government66-62--
5. Current grants to control n.f.d. sector(d)9 6349 98510 31910 16410 35010 220
6. Adjusted taxation revenue =
1-2-3-4(e)
252 259249 884259 568274 143308 750333 658
As % of GDP15.815.415.615.516.717.1
As % of total tax revenue58.356.356.056.358.459.6
 State
1. Taxation revenue collected(b)68 49773 77378 65281 78784 26086 412
As % of GDP4.34.54.74.64.64.4
As % of total tax revenue15.816.617.016.815.915.4
2. Current grants from Commonwealth government88 27195 36399 364105 620111 207117 714
3. Current grants to Commonwealth government---1 3533 0185 949
4. Current grants to local government2 7214 3113 5134 8434 4724 948
5. Current grants to control n.f.d. sector(d)460408427447403427
6. Adjusted taxation revenue =
1+2-3-4(e)
153 587164 417174 076180 764187 574192 802
As % of GDP9.610.110.510.210.19.9
As % of total tax revenue35.537.037.537.135.534.4
 Local
1. Taxation revenue collected(b)14 87015 77916 62017 39918 08318 904
As % of GDP0.91.01.01.01.01.0
As % of total tax revenue3.43.63.63.63.43.4
2. Current grants from Commonwealth government66-62--
3. Current grants from state government2 7214 3113 5134 8434 4724 948
4. Adjusted taxation revenue =
1+2+3(e)
17 65720 09120 13922 24422 55523 852
As % of GDP1.11.21.21.31.21.2
As % of total tax revenue4.14.54.34.64.34.3
 Control n.f.d.
1. Taxation revenue collected(b)------
2. Current grants from Commonwealth government9 6349 98510 31910 16410 35010 220
3. Current grants from state government460408427447403427
4. Adjusted taxation revenue =
1+2+3(e)
10 09510 39310 74610 61110 75310 647
As % of GDP0.60.60.60.60.60.5
As % of total tax revenue2.32.32.32.22.01.9
 Total
Gross Domestic Product1 598 5301 624 6011 660 7141 763 6271 849 8801 948 456
Total taxation revenue collected432 756443 923463 635486 788528 599559 833
As % of GDP27.127.327.927.628.628.7

- nil or rounded to zero (including null cells)
a. Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2019 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
b. According to AGFS15.
c. Part of the Commonwealth Government grants paid to State Governments are passed on to Local Governments.
d. The control n.f.d. sector contains units where jurisdiction is shared between two or more governments, or where classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category are the public universities.
e. The sum of taxation revenue for all levels of government does not equal the sum of adjusted taxation revenue for all levels of government as a result of consolidation.
 

Table 1. Adjusted taxation revenue, by level of government, and as % of GDP(a)

Adjusted total revenue, and adjusted total revenue less transfers to households

Table 2 below shows adjusted total revenue, and adjusted total revenue less transfers to households for all three levels of government.

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 2013-142014-152015-162016-172017-182018-19
 $m$m$m$m$m$m
 Commonwealth
1. Adjusted taxation revenue(b)252 259249 884259 568274 143308 750333 658
2. Non-taxation revenue(c)24 59926 95526 37930 16529 11430 755
3. Adjusted total revenue =1+2276 858276 839285 947304 308337 864364 413
As % of GDP17.317.017.217.318.318.7
4. Direct benefits to households(d)121 717125 364126 813124 689123 896125 324
5. Indirect benefits to households(e)44 40047 85452 18958 16364 01372 225
6. Adjusted total revenue, less
transfers to households =3-4-5
110 741103 621106 945121 456149 955166 864
As % of GDP6.96.46.46.98.18.6
 State
1. Adjusted taxation revenue(b)153 587164 417174 076180 764187 574192 802
2. Non-taxation revenue, excluding current
grants from Commonwealth government(c)
68 00666 96265 56872 31775 90278 963
3. Adjusted total revenue =1+2221 593231 379239 644253 081263 476271 765
As % of GDP13.914.214.414.414.213.9
4. Direct benefits to households(d)1 4081 2831 5001 6062 1602 394
5. Indirect benefits to households(e)5 3415 3395 2165 2365 3405 462
6. Adjusted total revenue, less
transfers to households = 3-4-5
214 844224 757232 928246 239255 976263 909
As % of GDP13.413.814.014.013.813.5
 Local
1. Adjusted taxation revenue(b)17 65720 09120 13922 24422 55523 852

2. Non-taxation revenue, excluding current
grants from Commonwealth and state
governments(c)

20 51521 06622 89723 60324 29125 308
3. Adjusted total revenue =1+238 17241 15643 03645 84746 84749 160
As % of GDP2.42.52.62.62.52.5
4. Direct and indirect benefits to households(f). .. .. .. .. .. .
5. Adjusted total revenue, less
transfers to households = 3-4
38 17241 15643 03645 84746 84749 160
As % of GDP2.42.52.62.62.52.5

. . not applicable
a. Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2019 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
b. Derived in Table 1.
c. Non-taxation revenue includes revenue from sales of goods and services, interest income, other property income (such as dividends, income tax equivalents, land rents and royalties), fines, capital revenue, and all current revenue other than grants.
d. Direct benefits to households are monetary transfers.
e. Indirect benefits to households are transfers 'in-kind' via goods and services.
f. Local government does not make transfers of this kind to households.
 

Table 2. Adjusted total revenue, less transfers to households, and as % of GDP(a)

​​​​​​​Commonwealth government taxation revenue

Commonwealth government taxation revenue increased for all measures from 2017-18 to 2018-19:

  • Commonwealth taxation revenue was $455,643m, an increase of $28,354m (6.6%).
  • Commonwealth adjusted taxation revenue was $333,658m, an increase of $24,908m (8.1%).
  • Commonwealth adjusted total revenue was $364,413m, an increase of $26,549m (7.9%).
  • Commonwealth adjusted total revenue less transfers to households was $166,864m, an increase of $16,909m (11.3%).
  • Commonwealth adjusted total revenue less transfers to households as a proportion of GDP, increased from 8.1% to 8.6%.
     
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State government taxation revenue

State government taxation revenue increased for all measures from 2017-18 to 2018-19:

  • State taxation revenue was $86,412m, an increase of $2,152m (2.6%).
  • State adjusted taxation revenue was $192,802m, an increase of $5,228m (2.8%).
  • State adjusted total revenue was $271,765m, an increase of $8,289m (3.1%).
  • State adjusted total revenue less transfers to households was $263,909m, an increase of $7,933m (3.1%).
  • State adjusted total revenue less transfers to households as a proportion of GDP decreased from 13.8% to 13.5%.
     
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Local government taxation revenue

Local government taxation revenue increased for all measures from 2017-18 to 2018-19:

  • Local taxation revenue was $18,904m, an increase of $821m (4.5%).
  • Local adjusted taxation revenue was $23,852m, an increase of $1,297m (5.8%).
  • Local adjusted total revenue was $49,160m, an increase of $2,313m (4.9%).
  • Local adjusted total revenue as a proportion of GDP remained unchanged at 2.5%.
     
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Inquiries

For further information about these and related statistics, contact the National Information and Referral Service on 1300 135 070, email client.services@abs.gov.au or email public.finance@abs.gov.au. The ABS Privacy Policy outlines how the ABS will handle any personal information that you provide to us.

Data downloads

Tables 1-10, Taxation Revenue, Australia

Previous catalogue number

This release previously used catalogue number 5506.0.