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Taxation Revenue, Australia

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

Reference period
2019-20 financial year

Key statistics

  • Total taxation revenue collected in Australia in 2019-20 was $552.0 billion.
  • Total taxation revenue decreased by $8.0 billion (1.4%) on the previous year.
  • Total taxation revenue as a percentage of GDP was 27.8%.

Main Features

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Taxation revenue falls due to COVID-19

Total taxation revenue collected in Australia fell $8.0 billion (-1.4%) from $560.0 billion in 2018-19 to $552.0 billion in 2019-20.
 

Coronavirus (COVID-19)

COVID-19 impacted taxation revenue in the 2019-20 across all levels of government, both as a result of changes in taxation policy and through changes in economic activity.

State and local governments implemented a range of COVID-19 tax relief policies, including:

  • payroll tax relief that either waived, refunded, deferred or reduced payroll tax obligations for businesses
  • land tax relief for landlords where tenants had their rent waived or deferred

For additional information:

Key contributors to the fall in taxation revenue

Key contributors to the fall in All Australia government taxation revenue in 2019-20 were:

  • Company income tax was down $7.1 billion (-7.5%) as a result of the adverse effect of the COVID-19 pandemic on businesses with the largest falls in the tourism, banking, superannuation and insurance sectors.
  • Income tax paid by superannuation funds was down $4.3 billion (-39.3%) due to weakness in financial markets during the onset of the COVID-19 pandemic.
  • Goods and Services Tax (GST) was down $1.1 billion (-1.7%) due to reduced consumer spending in cafes, restaurants and takeaway food services, and clothing, footwear and personal accessory retailing.
  • Payroll taxes across all State and local governments were down $0.9 billion (-3.6%) reflecting tax relief and payroll refund policies, with the largest falls in New South Wales, Queensland and Victoria.
  • Gambling taxes were down $0.9 billion (-13.1%) across all state governments, with the largest falls in Queensland, New South Wales, South Australia and Victoria. This decline was the result of COVID-19 restrictions across the country, which led to pubs, clubs and other licensed venues and casinos being closed for the majority of the June quarter.
  • Personal income tax was down $0.3 billion (-0.2%) reflecting a fall in hours worked across the economy and weakness in capital gains taxes associated with subdued property and financial market conditions.
  • Stamp duties on conveyances showed weaker growth than prior years, up $0.3 billion (1.5%) across all State and local governments. This weakness was driven by the COVID-19 property market impacts in New South Wales, Queensland and Victoria.
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  1. average annual movement for the 5 years preceding the current year

Total taxation revenue as a percentage of GDP

Total taxation revenue as a percentage of GDP fell from 28.7% in 2018-19 to 27.8% in 2019-20.

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  1. using the GDP annual series as published in Table 36 in the December quarter 2020 issue in Australian National Accounts: National Income, Expenditure and Product.

Taxation revenue by level of government

Total taxation by level of government

Total taxation revenue collected in Australia fell by $7,973m (-1.4%) to $552,033m in 2019-20. The decrease of $7,973m in total taxation revenue was driven by Commonwealth down $8,165m (-1.8%), State down $481m (-0.6%) and Local up $673m (3.6%).

Table 1. Total taxation revenue, by level of government and category
 2014-152015-162016-172017-182018-192019-20
$m$m$m$m$m$m
Commonwealth government
 Taxes on income258 610265 116281 157312 474338 667328 580
 Employers payroll taxes7356706051 1071 0691 034
 Taxes on property------
 Taxes on provision of goods and services92 22597 18199 913104 965107 114109 149
 Taxes on use of goods and performance of activities3 6616 2896 9008 8988 9228 845
 Total taxation revenue355 232369 257388 576427 444455 773447 608
        
State government
 Employers payroll taxes22 04122 68423 19424 41325 85424 993
 Taxes on property9 28310 02911 34612 22213 79014 225
 Taxes on provision of goods and services31 62534 41635 37335 05533 89633 176
 Taxes on use of goods and performance of activities10 82411 52311 87512 57012 87313 566
 Total taxation revenue73 77378 65281 78784 26086 41485 960
        
Local government
 Taxes on income------
 Employers payroll taxes------
 Taxes on property15 77916 62017 39918 08318 90419 578
 Taxes on provision of goods and services------
 Taxes on use of goods and performance of activities------
 Total taxation revenue15 77916 62017 39918 08318 90419 578
        
All levels of government
 Taxes on income258 605265 111281 140312 474338 656328 570
 Employers payroll taxes22 03222 59023 00324 68026 03425 105
 Taxes on property25 01626 60228 69330 24932 63233 743
 Taxes on provision of goods and services123 850131 596135 286140 020141 007142 324
 Taxes on use of goods and performance of activities14 42017 73618 66621 33221 67722 291
 Total taxation revenue443 923463 635486 788528 755560 006552 033

- nil or rounded to zero (including null cells)

Commonwealth government taxation revenue

Taxation revenue for the Commonwealth Government, which includes taxes received from other levels of government and public corporations, decreased $8,165m (-1.8%) to $447,608m in 2019-20. This was driven by a $10,087m (-3.0%) decrease in taxes on income, profits and capital gains. 

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State government taxation revenue

Taxation revenue for state governments, which includes taxes received from other levels of government and public corporations, decreased $454m (-0.5%) to $85,960m in 2019-20.  This was driven by a $861m (-3.3%) decrease in Employer payroll taxes, and a $720m (-2.1%) decrease in taxes on provision of goods and services.

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  1. Includes intergovernmental taxes

Local government taxation revenue

Local government taxation revenue increased $674m (3.6%) from $18,904m in 2018-19 to $19,578m in 2019-20.

Major categories of taxation revenue

Taxation revenue by category

Taxes on income, profits and capital gains recorded the largest decrease in dollar terms, falling by $10,086m (-3.0%) from $338,656m to $328,570m in 2019-20. This was driven by Income taxes levied on enterprises, down $11,430m (-10.7%), and Income taxes levied on non-residents down $106m (-5.1%).

Table 2. Total taxation revenue, all levels of government by category
 2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
2019
-20
$m$m$m$m$m$m
Taxes on income, profits and capital gains
 Income taxes levied on individuals183 318192 054198 821212 787229 749231 198
 Income taxes levied on enterprises (a)(b)73 56871 22680 34397 705106 80895 378
 Income taxes levied on non-residents1 7191 8311 9761 9822 0991 993
 Total taxes on income, profits and
capital gains
258 605265 111281 140312 474338 656328 570
 
Taxes on employers payroll and labour force
 Payroll taxes21 29721 91922 39723 57324 96524 072
 Other7356706051 1071 0691 034
 Total employers payroll taxes22 03222 59023 00324 68026 03425 105
 
Taxes on property
 Land taxes6 6747 2378 4009 15310 71210 999
 Municipal rates16 00916 89517 69318 40719 28819 995
 Other2 3332 4692 6002 6892 6332 750
 Total taxes on property25 01626 60228 69330 24932 63233 743
 
Taxes on provision of goods and services
 Sales tax1 3681 5031 5241 6381 6821 672
 Goods and services tax (GST)55 55359 17761 50564 06265 14764 048
 Excises and levies24 50622 54022 77323 69124 56224 169
 Taxes on international trade10 89614 05714 20815 69015 94419 507
 Taxes on gambling5 7546 0535 9816 2236 8765 975
 Taxes on insurance5 5425 7185 9436 0546 3486 735
 Taxes on financial and capital transactions20 23122 54823 35322 66220 44720 218
 

Total taxes on provision of goods and
services

123 850131 596135 286140 020141 007142 324
 
Taxes on the use of goods and performance of activities
 Motor vehicle taxes9 4639 90210 27410 78610 98611 302
 Other4 9577 8348 39210 54610 69110 989
 Total taxes on the use of goods and
performance of activities
14 42017 73618 66621 33221 67722 291
 
Total taxation revenue443 923463 635486 788528 755560 006552 033

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

Taxation revenue distribution by category

In 2019-20, taxes on income, profits and capital gains represented 59.5% 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 25.8%.

Table 3. Total taxation revenue, distribution for all levels of government by category
 2014-152015-162016-172017-182018-192019-20
%%%%%%
Taxes on income, profits and capital gains
 Income taxes levied on individuals41.341.440.840.241.041.9
 Income taxes levied on enterprises16.615.416.518.519.117.3
 Income taxes levied on non-residents0.40.40.40.40.40.4
Total taxes on income, profits and capital gains58.357.257.859.160.559.5
 
Taxes on employers payroll and labour force
 Payroll taxes4.84.74.64.54.54.4
 Other0.20.10.10.20.20.2
Total employers payroll taxes5.04.94.74.74.64.5
 
Taxes on property
 Land taxes1.51.61.71.71.92.0
 Municipal rates3.63.63.63.53.43.6
 Other0.50.50.50.50.50.5
Total taxes on property5.65.75.95.75.86.1
 
Taxes on provision of goods and services
 Sales tax0.30.30.30.30.30.3
 Goods and services tax (GST)12.512.812.612.111.611.6
 Excises and levies5.54.94.74.54.44.4
 Taxes on international trade2.53.02.93.02.83.5
 Taxes on gambling1.31.31.21.21.21.1
 Taxes on insurance1.21.21.21.11.11.2
 Taxes on financial and capital transactions4.64.94.84.33.73.7
Total taxes on provision of goods and services27.928.427.826.525.225.8
 
Taxes on the use of goods and performance of activities
 Motor vehicle taxes2.12.12.12.02.02.0
 Other1.11.71.72.01.92.0
Total taxes on the use of goods and performance of activities3.23.83.84.03.94.0
 
Total taxation100.0100.0100.0100.0100.0100.0

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). 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 maintains coherence with previously published data and classify this transaction as sales of goods and services. This treatment will remain in place until the upcoming 2020-21 release of the Annual National Accounts. These charges will then be classified as taxation revenue rather than sales of goods and services.

Other key measures of taxation

Taxation per capita

The average taxation per capita for state and local governments combined in 2019-20 was $3,814, a decrease of 2.2% from $3,901 in 2018-19. All states and territories except Western Australia and Tasmania recorded a decrease in taxation per capita from 2018-19 to 2019-20.

Table 4. Taxation revenue per capita, by level of government and jurisdiction (a)
 2014-152015-162016-172017-182018-192019-20
$$$$$$
State and local government
 New South Wales4 0134 3574 5054 5034 4874 422
 Victoria3 8454 0664 2494 4244 4724 343
 Queensland3 3793 3653 4213 4653 6223 574
 South Australia3 4053 4423 4563 5463 5603 545
 Western Australia4 2654 3764 1964 1974 2224 357
 Tasmania2 6462 7692 8412 9473 0163 141
 Northern Territory3 4112 9872 9943 1193 2592 582
 Australian Capital Territory3 5133 9314 1604 1314 5704 551
 Average3 5603 6623 7283 7923 9013 814
Commonwealth government15 02715 39615 93217 25418 10717 512
All levels of government18 77819 33119 95921 34422 24821 598

a. Estimated resident population data used in this table is at 31 December of the relevant financial year, sourced from National, state and territory population, September Quarter 2020 (previously used cat. no. 3101.0). Details of the calculation are in "Taxation per capita" section of the methodology.

Taxation revenue by jurisdiction

Table 5. Total taxation revenue, by level of government and jurisdiction
  2014-152015-162016-172017-182018-192019-20
  $m$m$m$m$m$m
Commonwealth government355 232369 257388 576427 444455 773447 608
 Less intergovernmental taxes851701111
 Tax revenue net of intergovernmental taxes355 224369 251388 558427 444455 762447 597
        
State government
 New South Wales26 46129 36730 92331 30731 41131 123
 Victoria18 43620 03121 56623 08923 82723 374
 Queensland12 57512 54712 91913 24414 16514 120
 South Australia4 3934 4384 4454 5874 6064 583
 Western Australia8 8069 0268 5278 5178 6079 050
 Tasmania1 0111 0671 1031 1601 2011 272
 Northern Territory715608610637662489
 Australian Capital Territory1 3771 5681 6951 7181 9341 949
 Total73 77378 65281 78784 26086 41485 960
 Less intergovernmental taxes8298649321 0031 0451 073
 Tax revenue net of intergovernmental taxes72 94477 78880 85683 25785 36884 887
        
Local government
 New South Wales3 9874 1694 3724 5314 8095 021
 Victoria4 4684 7464 9675 1655 3685 560
 Queensland3 4803 6343 8023 9664 1464 254
 South Australia1 3721 4331 4901 5431 6021 661
 Western Australia1 9962 1432 2512 3452 4232 504
 Tasmania363375388401419434
 Northern Territory113120127133138144
 Total15 77916 62017 39918 08318 90419 578
 Less intergovernmental taxes242424292829
 Tax revenue net of intergovernmental taxes15 75516 59617 37418 05418 87619 549
        
Total all levels of government443 923463 635486 788528 755560 006552 033

Adjusted measures of government taxation 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.

Adjusted taxation revenue is equal to GFS taxation revenue collected by each level of government, plus current grants received from higher levels of government, less current grants paid to lower levels of government. This measure is designed to give a clearer indication of the levels of government at which taxation revenue is actually used or spent.

Taxation as a percentage of GDP

Total taxation revenue as a percentage of GDP fell from 28.7% in 2018-19 to 27.8% in 2019-20.

As a percentage of GDP, taxation revenue for the Commonwealth government was 22.5%, State government 4.3% and Local government was 1.0%.

Table 6. Adjusted taxation revenue, by level of government, and as percent of GDP (a)
 2014-152015-162016-172017-182018-192019-20
$m$m$m$m$m$m
Commonwealth Government
 1. Taxation revenue collected (b)355 232369 257388 576427 444455 773447 608
 As % of GDP21.922.222.023.123.322.5
 As % of total tax revenue80.079.679.880.881.481.1
 2. Current grants from
state government
--1 3533 0185 9497 839
 3. Current grants to state
government (c)
95 36399 364105 620111 207117 714118 096
 4. Current grants to local
government
-62---
 5. Current grants to control
n.f.d. sector (d)
9 98510 31910 16410 35010 22010 391
 6. Adjusted taxation
revenue= 1+2-3-4-5 (e)
249 883259 569274 143308 905333 788326 959
 As % of GDP15.415.615.616.717.116.5
 As % of total tax revenue56.356.056.358.459.659.2
State Government
 1. Taxation revenue collected (b)73 77378 65281 78784 26086 41485 960
 As % of GDP4.54.74.64.64.44.3
 As % of total tax revenue16.617.016.815.915.415.6
 2. Current grants from
Commonwealth government
95 36399 364105 620111 207117 714118 096
 3. Current grants to
Commonwealth government
--1 3533 0185 9497 839
 4. Current grants to
local government
4 3113 5134 8434 4734 9505 153
 5. Current grants to control
n.f.d. sector (d)
408427447403427444
 6. Adjusted taxation
revenue = 1+2-3-4-5 (e)
164 417174 075180 763187 573192 801190 620
 As % of GDP10.110.510.310.19.99.6
 As % of total tax revenue37.037.537.135.534.434.5
Local Government
 1. Taxation revenue collected (b)15 77916 62017 39918 08318 90419 578
 As % of GDP1.01.01.01.01.01.0
 As % of total tax revenue3.63.63.63.43.43.5
 2. Current grants from
Commonwealth government
-62---
 3. Current grants from
state government
4 3113 5134 8434 4734 9505 153
 4. Adjusted taxation
revenue = 1+2+3 (e)
20 09120 13922 24422 55523 85424 731
 As % of GDP1.21.21.31.21.21.2
 As % of total tax revenue4.54.34.64.34.34.5
Control n.f.d.
 1. Taxation revenue collected (b)------
 2. Current grants from
commonwealth government
9 98510 31910 16410 35010 22010 391
 3. Current grants from
state government
408427447403427444
 4. Adjusted taxation
revenue = 1+2+3 (e)
10 39310 74610 61110 75310 64710 835
 As % of GDP0.60.60.60.60.50.5
 As % of total tax revenue2.32.32.22.01.92.0
Total
 Gross Domestic Product1 624 6011 660 7141 762 3711 848 5601 952 6801 985 825
 Total Tax Rev. Collected443 923463 635486 788528 755560 006552 033
 As % of GDP27.327.927.628.628.727.8

- 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, June Quarter 2020 (previously used 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 7. Adjusted total revenue, less transfers to households
 2014-152015-162016-172017-182018-192019-20
$m$m$m$m$m$m
Commonwealth Government
 1. Adjusted taxation revenue (a)249 883259 569274 143308 905333 788326 959
 2. Non-taxation revenue, excl.
State grants (b)
26 95526 37930 16429 11430 75532 276
 3. Adjusted total revenue
= 1+2
276 838285 948304 308338 020364 543359 235
 As % of GDP (f)17.017.217.318.318.718.1
 4. Direct benefits to households (c)125 364126 813124 689123 896125 324144 715
 5. Indirect benefits to households (d)47 85452 18958 16364 01372 22582 043
 6. Adjusted total revenue, less
transfers to households = 3-4-5
103 620106 946121 456150 111166 995132 477
 As % of GDP (f)6.46.46.98.18.66.7
State Government
 1. Adjusted taxation revenue (a)164 417174 075180 763187 573192 801190 620
 2. Non-taxation revenue, excl.
Comm grants (b)
67 00165 60872 35975 90178 76570 230
 3. Adjusted total revenue = 1+2231 418239 683253 122263 475271 567260 850
 As % of GDP (f)14.214.414.414.313.913.1
 4. Direct benefits to households (c)1 2831 5001 5922 1302 2362 198
 5. Indirect benefits to households (d)5 3395 2165 2365 3405 5606 313
 6. Adjusted total revenue, less
transfers to households = 3-4-5
224 796232 967246 295256 005263 770252 338
 As % of GDP (f)13.814.014.013.813.512.7
Local Government
 1. Adjusted taxation revenue (a)20 09120 13922 24422 55523 85424 731
 2. Non taxation revenue, excl.
Comm and State grants (b)
21 06622 89723 60324 29124 61324 330
 3. Adjusted total revenue = 1+241 15643 03645 84746 84648 46749 061
 As % of GDP (f)2.52.62.62.52.52.5
 4. Direct and indirect benefits
to households (e)
------
 5. Adjusted total revenue, less
transfers to households = 3-4-5
41 15643 03645 84746 84648 46749 061
 As % of GDP (f)2.52.62.62.52.52.5

- not applicable
a. Derived in Table 6.
b. 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.
c. Direct benefits to households are monetary transfers.
d. Indirect benefits to households are transfers 'in-kind' via goods and services.
e. Local government does not make transfers of this kind to households.
f. Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, June Quarter 2020 (previously used cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.

Commonwealth government adjusted taxation revenue

Commonwealth government taxation revenue decreased for all measures from 2018-19 to 2019-20:

  • Taxation revenue decreased by $8,165m (-1.8%) to $447,608m.
  • Adjusted taxation revenue decreased by $6,829m (-2.0%) to $326,959m.
  • Adjusted total revenue decreased by $5,308m (-1.5%) to $359,235m.
  • Adjusted total revenue less transfers to households decreased by $34,518m (-20.7%) to $132,477m.
  • Adjusted total revenue less transfers to households as a percentage of GDP decreased from 8.6% to 6.7%.
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State government adjusted taxation revenue

State government taxation revenue decreased for all measures from 2018-19 to 2019-20:

  • Taxation revenue decreased by $454m (-0.5%) to $85,960m.
  • Adjusted taxation revenue decreased by $2,181m (-1.1%) to $190,620m.
  • Adjusted total revenue decreased by $10,717m (-3.9%) to $260,850m.
  • Adjusted total revenue less transfers to households decreased by $11,432m (-4.3%) to $252,338m.
  • Adjusted total revenue less transfers to households as a percentage of GDP decreased from 13.5% to 12.7%.
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Local government adjusted taxation revenue

Local government taxation revenue increased for most measures from 2018-19 to 2019-20:

  • Taxation revenue increased by $674m (3.6%) to $19,578m
  • Adjusted taxation revenue increased by $877m (3.7%) to $24,731m
  • Adjusted total revenue increased by $594m (1.2%) to $49,061m
  • Adjusted total revenue as a percentage of GDP remained unchanged at 2.5%
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Related releases

Government Finance Statistics, Annual

Statistics about finances of the general government and public corporation sectors for the various levels of government in Australia.

  • The 2019-20 issue of Government Finance Statistics, Annual was published on 27 April 2021.

Previous catalogue number

This release previously used catalogue number cat. no. 5506.0.

Data downloads

Tables 1-10, Taxation Revenue, Australia