TAXATION REVENUE

A distinctive feature of the Australian federal system is that the Commonwealth (Australian) Government levies and collects all income tax, from individuals as well as from enterprises. The Commonwealth Government also collects taxes on the provision of goods and services, including the Goods and Services Tax (GST), taxes on the use of goods and performance of activities, and some taxes on employers' payrolls. The taxation revenue base of state and territory governments consists of taxes on property, employers' payrolls and the provision and use of goods and services such as taxes on gambling and insurance. The sole source of taxation revenue for local governments is taxes on property.

Total taxation revenue for all levels of government collected in Australia in 2009–10 was $332.6 billion, a decrease of 2% compared with 2008–09 (table 28.9). Taxes on income decreased $14.4 billion (7%) while taxes on property increased $4.0 billion (14%) and taxes on provision of goods and services increased $3.8 billion (5%). Taxes on income represented 56% of total taxation revenue in 2009-10 for all levels of government and taxes on provision of goods and services, including the goods and services tax (GST), represented 27%.

Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) fell 4% from $278.0 billion in 2008–09 to $267.2 billion in 2009–10. In 2009–10, Commonwealth taxation revenue represented 80% of taxation revenue for all levels of government.

State and territory government taxation revenue (including taxes from other levels of government and public corporations) increased 8% from $50.6 billion in 2008–09 to $54.5 billion in 2009–10. This was driven by a 19% increase in taxes on property bringing the level close to that of 2007–08. Taxes on property were the largest source of taxation revenue (37%) for state and territory governments in 2009–10, followed by employers' payroll taxes at 31%. The revenue base of state and territory governments is supplemented by the distribution of grants from the Commonwealth Government, which includes the allocation of GST revenue.

Australian residents paid an average of $15,005 for all taxes in 2009–10, a decrease of 4% compared with 2008–09 (table 28.10). The average amount of Commonwealth Government taxation per person fell by 6% from $12,793 in 2008–09 to $12,053 in 2009–10. Total state, territory and local government taxes per person averaged $2,976 a year in 2009–10, an increase of 5% compared with 2008–09.

			2005–06	2006–07	2007–08	2008–09	2009–10
			$m	$m	$m	$m	$m
COMMONWEALTH GOVERNMENT
Taxes on income			176 198	189 378	208 579	201 369	187 016
	Income taxes levied on individuals
		Personal income tax	114 334	115 982	124 037	123 943	121 261
		Prescribed payments by individuals	—	—	—	—	—
		Fringe benefits tax	4 084	3 754	3 796	3 581	3 523
		Other income tax levied on individuals	—	—	—	—	—
		Total	118 418	119 735	127 833	127 524	124 784
	Income taxes levied on enterprises
		Company income tax	50 978	60 131	66 661	62 784	54 490
		Income tax paid by superannuation funds	5 416	7 577	11 916	9 201	6 164
		Prescribed payments by enterprises	—	—	—	—	—
		Total	56 394	67 708	78 577	71 986	60 654
	Income levied on non-residents
		Dividend withholding tax	332	432	405	315	311
		Interest withholding tax	730	1 133	1 355	1 107	840
		Other income taxes levied on non-residents	324	370	410	438	426
		Total	1 386	1 935	2 170	1 860	1 577
Employers' payroll taxes			369	350	381	377	507
Taxes on property			14	15	15	16	12
Taxes on provision of goods and services			67 822	71 452	75 863	75 141	78 865
Taxes on use of goods and performance of activities			821	793	834	1 098	771
Total taxation revenue			245 223	261 988	285 672	278 002	267 171
STATE AND TERRITORY GOVERNMENTS
Taxes on income			—	—	—	—	—
Employers' payroll taxes			13 095	14 358	16 022	16 922	16 796
Taxes on property			16 911	19 865	20 967	16 986	20 277
Taxes on provision of goods and services			8 166	8 517	9 162	9 602	9 721
Taxes on use of goods and performance of activities			6 074	6 129	6 980	7 117	7 743
Total taxation revenue			44 246	48 870	53 130	50 626	54 536
LOCAL GOVERNMENTS
Taxes on income			—	—	—	—	—
Employers' payroll taxes			—	—	—	—	—
Taxes on property			8 726	9 405	10 129	10 866	11 566
Taxes on provision of goods and services			—	—	—	—	—
Taxes on use of goods and performance of activities			—	—	—	—	—
Total taxation revenue			8 726	9 405	10 129	10 866	11 566
ALL LEVELS OF GOVERNMENT
Taxes on income			176 192	189 369	208 566	201 366	187 006
Employers' payroll taxes			13 049	14 253	15 905	16 779	16 744
Taxes on property			25 643	29 275	31 076	27 825	31 820
Taxes on provision of goods and services			75 987	79 969	85 025	84 743	88 586
Taxes on use of goods and performance of activities			6 892	6 887	7 759	8 156	8 447
Total taxation revenue			297 763	319 754	348 331	338 870	332 602
— nil or rounded to zero (including null cells)
Source: Taxation Revenue, Australia (5506.0).

		2005–06	2006–07	2007–08	2008–09	2009–10
		$	$	$	$	$
Commonwealth Government		11 936	12 551	13 435	12 793	12 053
State, territory and local government
	New South Wales	2 732	2 980	3 081	2 944	3 093
	Victoria	2 591	2 747	2 958	2 888	3 072
	Queensland	2 272	2 529	2 757	2 574	2 658
	South Australia	2 413	2 568	2 795	2 786	2 855
	Western Australia	3 005	3 223	3 465	3 029	3 305
	Tasmania	1 869	1 946	2 133	2 106	2 252
	Northern Territory	2 087	2 030	2 124	2 153	2 176
	Australian Capital Territory	2 389	2 756	3 012	2 910	3 175
	Average	2 577	2 788	2 970	2 824	2 976
All levels of government		14 494	15 319	16 382	15 594	15 005
(a) Average annual estimated resident population.
Source: Taxation Revenue, Australia (5506.0).