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Taxation Revenue, Australia

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

Reference period
2017 - 2018
Released
29/04/2019

Key statistics

  • Total taxation revenue collected in Australia increased $41,797m (8.6%) from $486,790m in 2016-17 to $528,587m in 2017-18.
  • Taxes on income, profits and capital gains increased $31,332m (11.1%).
  • Taxes on provision of goods and services increased $6,244m (4.6%).

Taxation revenue analysis

This publication contains statistics of taxation revenue collected by all levels of government in Australia for the periods 2008-09 to 2017-18. 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 $41,797m (8.6%) from $486,790m in 2016-17 to $528,587m in 2017-18. This was driven by a $31,332m (11.1%) increase in taxes on income, profits and capital gains, and a $6,244m (4.6%) increase in taxes on provision of goods and services.

Commonwealth Government
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Taxes on income, profits and capital gains241 797248 435258 610265 116281 157312 474
Taxes on employers' payroll and labour force6468447356706051 107
Taxes on property------
Taxes on provision of goods and services84 72590 37792 22597 18199 913106 492
Taxes on use of goods and performance of activities10 17010 5743 6616 2896 9007 163
Total taxation revenue337 338350 230355 232369 257388 576427 237

- nil or rounded to zero (including null cells)

State Government
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Taxes on income, profits and capital gains------
Taxes on employers' payroll and labour force20 78621 36622 04122 68423 19424 413
Taxes on property7 7798 7339 28310 02911 34612 222
Taxes on provision of goods and services25 40628 29631 62534 41635 37335 038
Taxes on use of goods and performance of activities9 74510 10310 81711 52411 87512 588
Total taxation revenue63 71568 49873 76678 65381 78784 261

- nil or rounded to zero (including null cells)

Local Government
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Taxes on income, profits and capital gains------
Taxes on employers' payroll and labour force------
Taxes on property14 02714 87015 77916 62017 39918 122
Taxes on provision of goods and services------
Taxes on use of goods and performance of activities------
Total taxation revenue14 02714 87015 77916 62017 39918 122

- nil or rounded to zero (including null cells)

All levels of Government
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Taxes on income, profits and capital gains241 802248 425258 605265 111281 141312 473
Taxes on employers' payroll and labour force20 76321 50822 03222 59023 00324 680
Taxes on property21 77423 56025 01626 60228 69330 289
Taxes on provision of goods and services110 131118 673123 850131 596135 286141 530
Taxes on use of goods and performance of activities19 83820 59014 41317 73718 66619 616
Total taxation revenue414 308432 757443 916463 636486 790528 587


Commonwealth Government taxation revenue (including taxes received from other levels of government and public corporations) increased $38,661m (9.9%) from $388,576m in 2016-17 to $427,237m in 2017-18. This was driven by a $31,317m (11.1%) increase in taxes on income, profits and capital gains, and a $6,579m (6.6%) increase in taxes on provision of goods and services. 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 $2,474m (3.0%) from $81,787m in 2016-17 to $84,261m in 2017-18. This was driven by a $1,219m (5.3%) increase in taxes on employers' payroll and labour force, and a $876m (7.7%) increase in taxes on property. The following graph shows the level of taxation revenue for state governments by source.

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Local government taxation revenue increased $723m (4.2%) from $17,399m in 2016-17 to $18,122m in 2017-18.

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 11.1% from $281,141m in 2016-17 to $312,473m in 2017-18. This was driven by Income taxes levied on enterprises (up 21.6%) and Income taxes levied on individuals (up 7.0%).

Taxes on income, profits and capital gains
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Income taxes levied on individuals162 642170 187183 318192 054198 821212 787
Income taxes levied on enterprises(a) (b)77 69776 67373 56871 22680 34497 705
Income taxes levied on non-residents1 4641 5661 7191 8311 9761 982
Total taxes on income, profits and capital gains241 802248 425258 605265 111281 141312 473
  1. Includes petroleum resource rent taxes.
  2. Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.
Taxes on employers' payroll and labour force
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Payroll taxes20 11620 66421 29721 91922 39723 573
Other6468447356706051 107
Total taxes on employers' payroll and labour force20 76321 50822 03222 59023 00324 680
Taxes on property
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Land taxes6 1926 3636 6747 2378 4009 153
Municipal rates14 18815 06916 00916 89517 69318 446
Other1 3942 1282 3332 4692 6002 689
Total taxes on property21 77423 56025 01626 60228 69330 289
Taxes on provision of goods and services
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Sales tax1 1491 3021 3681 5031 5241 638
Goods and services tax (GST)49 02653 40955 55359 17761 50564 062
Excises26 42526 47224 50622 54022 77323 673
Taxes on international trade8 1819 29010 89614 05714 20815 690
Taxes on gambling5 4785 4345 7546 0535 9816 223
Taxes on insurance5 6385 4055 5425 7185 9436 054
Taxes on financial and capital transactions14 23317 36020 23122 54823 35324 189
Total taxes on provision of goods and services110 131118 673123 850131 596135 286141 530
Taxes on the use of goods and performance of activities
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Motor vehicle taxes8 5258 8919 4569 90310 27410 804
Other11 31411 6984 9577 8348 3928 812
Total taxes on the use of goods and performance of activities19 83820 59014 41317 73718 66619 616
Total taxation
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Total taxes on income, profits and capital gains241 802248 425258 605265 111281 141312 473
Total taxes on employers' payroll and labour force20 76321 50822 03222 59023 00324 680
Total taxes on property21 77423 56025 01626 60228 69330 289
Total taxes on provision of goods and services110 131118 673123 850131 596135 286141 530
Total taxes on the use of goods and performance of activities19 83820 59014 41317 73718 66619 616
Total taxation414 308432 757443 916463 636486 790528 587


 

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 2017-18, taxes on income, profits and capital gains represented 59.1% 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 26.8%.

Since 2012-13, taxes on international trade increased its contribution from 2.0% to 3.0%, whereas excises decreased its contribution from 6.4% to 4.5%. This was driven by an increase in tobacco imports as domestic manufacturing of tobacco ended in 2015-16.

Total taxation revenue, distribution for all levels of government by category
2012-132013-142014-152015-162016-172017-18
%%%%%%
Taxes on income, profits and capital gains
Income taxes levied on individuals39.339.341.341.440.840.3
Income taxes levied on enterprises(a) (b)18.817.716.615.416.518.5
Income taxes levied on non-residents0.40.40.40.40.40.4
Total taxes on income, profits and capital gains58.457.458.357.257.859.1
Taxes on employers' payroll and labour force
Payroll taxes4.94.84.84.74.64.5
Other0.20.20.20.10.10.2
Total taxes on employers' payroll and labour force5.05.05.04.94.74.7
Taxes on property
Land taxes1.51.51.51.61.71.7
Municipal rates3.43.53.63.63.63.5
Other0.30.50.50.50.50.5
Total taxes on property5.35.45.65.75.95.7
Taxes on provision of goods and services
Sales tax0.30.30.30.30.30.3
Goods and services tax (GST)11.812.312.512.812.612.1
Excises6.46.15.54.94.74.5
Taxes on international trade2.02.12.53.02.93.0
Taxes on gambling1.31.31.31.31.21.2
Taxes on insurance1.41.21.21.21.21.1
Taxes on financial and capital transactions3.44.04.64.94.84.6
Total taxes on provision of goods and services26.627.427.928.427.826.8
Taxes on the use of goods and performance of activities
Motor vehicle taxes2.12.12.12.12.12.0
Other2.72.71.11.71.71.7
Total taxes on the use of goods and performance of activities4.84.83.23.83.83.7
Total taxation100100100100100100
  1. Includes petroleum resource rent taxes.
  2. Includes income tax paid by superannuation funds on contributions payable on behalf of individuals.

Other key measures of taxation

Taxation per capita

In 2017-18, taxation per capita was $21,150m, an increase of 6.9% from $19,787m in 2016-17.

The Commonwealth Government taxation per capita increased by 8.2% from $15,795m in 2016-17 to $17,094m in 2017-18.

The average taxation per capita for state and local governments combined in 2017-18 was $4,087m, an increase of 1.6% from $4,024m in 2016-17.

All states and territories, except for NSW and ACT, recorded an increase in taxation per capita from 2016-17 to 2017-18. The Northern Territory recorded the highest percentage increase in taxation per capita, rising 4.6%.

Taxation revenue per capita, by level of government and jurisdiction(a)
2012-132013-142014-152015-162016-172017-18
$$$$$$
State and local government
New South Wales3 4743 7053 9854 3234 4674 464
Victoria3 3813 5893 8034 0134 1974 377
Queensland3 0263 2073 3583 3373 3913 431
South Australia3 2013 2083 3903 4283 4433 534
Western Australia3 9754 1494 2454 3624 1794 180
Tasmania2 4212 5212 6272 7612 8272 931
Northern Territory2 4332 7633 3842 9672 9783 113
Australian Capital Territory3 2283 3333 4793 8904 1144 081
Average3 3563 5453 7543 9324 0244 087
Commonwealth Government14 58614 91914 91615 26415 79517 094
All levels of government17 91418 43418 63919 16619 78721 150
  1. 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 as a percentage of gross domestic product (GDP)

Total taxation revenue as a percentage of GDP increased from 27.6% in 2016-17 to 28.6% in 2017-18. As a percentage of GDP, taxation revenue for the Commonwealth Government was 23.1%, state government 4.6% and local government 1.0%. Details of the calculation are in paragraph 13 of the Methodology.

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Taxation revenue by jurisdiction

Total taxation revenue, by level of government and jurisdiction
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Commonwealth Government337 338350 230355 232369 257388 576427 237
Less intergovernmental taxes113085161
Tax revenue net of intergovernmental taxes337 328350 200355 224369 251388 560427 236
State government
New South Wales22 16624 10426 46129 36730 92331 307
Victoria15 62916 99418 43620 03121 56623 089
Queensland10 96011 84612 57512 54712 91913 244
South Australia4 1124 1074 3934 4384 4454 587
Western Australia8 2038 6288 8069 0268 5278 517
Tasmania9189571 0041 0681 1031 161
Northern Territory491566715608610637
Australian Capital Territory1 2371 2961 3771 5681 6951 718
Total state government63 72268 49873 77478 65381 78784 261
Less intergovernmental taxes7467918298649321 003
Tax revenue net of intergovernmental taxes62 96967 70772 93777 78980 85683 258
Local government
New South Wales3 6403 8103 9874 1694 3724 531
Victoria3 8904 1624 4684 7464 9675 189
Queensland3 1323 3023 4803 6343 8023 966
South Australia1 2381 3051 3721 4331 4901 550
Western Australia1 6951 8351 9962 1432 2512 353
Tasmania335351363375388401
Northern Territory97105113120127133
Total local government14 02714 87015 77916 62017 39918 122
Less intergovernmental taxes162024242429
Tax revenue net of intergovernmental taxes14 01114 85015 75516 59617 37418 093
Total all levels of government414 308432 757443 916463 636486 790528 587

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.

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

Commonwealth
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Taxation revenue collected(b)337 338350 230355 232369 257388 576427 237
As % of GDP22.021.921.922.222.023.1
As % of total tax revenue81.480.980.079.679.880.8
2. Current grants to state government(c)84 19388 27195 36399 364105 620111 207
3. Current grants to local government3366-62-
4. Current grants to control n.f.d. sector(d)9 1089 6349 98510 31910 16410 350
5. Adjusted taxation revenue =1-2-3-4(e)244 004252 259249 883259 569272 790305 680
As % of GDP15.915.815.415.615.516.5
As % of total tax revenue58.958.356.356.056.057.8
State
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Taxation revenue collected(b)63 71568 49873 76678 65381 78784 261
As % of GDP4.14.34.54.74.64.6
As % of total tax revenue15.415.816.61716.815.9
2. Current grants from Commonwealth government84 19388 27195 36399 364105 620111 207
3. Current grants to local government3 7372 7214 3113 5134 8434 472
4. Current grants to control n.f.d. sector(d)537460408427447403
5. Adjusted taxation revenue =1+2-3-4(e)143 634153 587164 410174 076182 117190 593
As % of GDP9.39.610.110.510.310.3
As % of total tax revenue34.735.53737.537.436.1
Local
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Taxation revenue collected(b)14 02714 87015 77916 62017 39918 122
As % of GDP0.90.91.01.01.01.0
As % of total tax revenue3.43.43.63.63.63.4
2. Current grants from Commonwealth government3366-62-
3. Current grants from state government3 7372 7214 3113 5134 8434 472
4. Adjusted taxation revenue = 1+2+3(e)17 79717 65720 09120 13922 24422 595
As % of GDP1.21.11.21.21.31.2
As % of total tax revenue4.34.14.54.34.64.3
Control N.F.D.
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Taxation revenue collected(b)------
2. Current grants from Commonwealth government9 1089 6349 98510 31910 16410 350
3. Current grants from state government537460408427447403
4. Adjusted taxation revenue = 1+2+3(e)9 64510 09510 39310 74610 61110 753
As % of GDP0.60.60.60.60.60.6
As % of total tax revenue2.32.32.32.32.22.0
Total
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
Gross Domestic Product1 536 3071 598 5301 624 3921 662 3371 764 5121 847 745
Total taxation revenue collected414 308432 757443 916463 636486 790528 587
As % of GDP27.027.127.327.927.628.6

- nil or rounded to zero (including null cells)

  1. Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2018 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
  2. According to AGFS15.
  3. Part of the Commonwealth Government grants paid to State Governments are passed on to Local Governments.
  4. 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.
  5. 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.
     

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.

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

Commonwealth
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Adjusted taxation revenue(b)244 004252 259249 883259 569272 790305 680
2. Non-taxation revenue(c)25 14924 59926 95526 37931 51832 132
3. Adjusted total revenue =1+2269 154276 858276 838285 948304 308337 812
As % of GDP17.517.317.017.217.218.3
4. Direct benefits to households(d)114 739121 717125 364126 813124 689123 896
5. Indirect benefits to households(e)41 76444 40047 85452 18958 16364 013
6. Adjusted total revenue, less transfers to households =3-4-5112 650110 741103 620106 946121 456149 903
As % of GDP7.36.96.46.46.98.1
State
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Adjusted taxation revenue(b)143 634153 587164 410174 076182 117190 593
2. Non-taxation revenue, excluding current grants from Commonwealth government(c)143 975156 277162 325164 817177 781187 008
3. Adjusted total revenue =1+2203 416221 593231 372239 530254 277266 394
As % of GDP13.213.914.214.414.414.4
4. Direct benefits to households(d)1 5071 4081 2831 5001 6062 049
5. Indirect benefits to households(e)4 7485 3415 3395 2165 2365 340
6. Adjusted total revenue, less transfers to households = 3-4-5197 161214 844224 750232 814247 435259 005
As % of GDP12.813.413.814.014.014.0
Local
2012-132013-142014-152015-162016-172017-18
$m$m$m$m$m$m
1. Adjusted taxation revenue(b)17 79717 65720 09120 13922 24422 595
2. Non-taxation revenue, excluding current grants from Commonwealth and state governments(c)20 03120 51521 06622 89723 60324 205
3. Adjusted total revenue =1+237 82738 17241 15643 03645 84746 800
As % of GDP2.52.42.52.62.62.5
4. Direct and indirect benefits to households(f). .. .. .. .. .. .
5. Adjusted total revenue, less transfers to households = 3-437 82738 17241 15643 03645 84746 800
As % of GDP2.52.42.52.62.62.5

. . not applicable

  1. Based on GDP at current prices as published in Australian National Accounts: National Income, Expenditure and Product, December Quarter 2018 (Cat. no. 5206.0), Table 36 Expenditure on Gross Domestic Product (GDP), Chain Volume Measures and Current Prices: Annual.
  2. Derived in Table 1.
  3. 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.
  4. Direct benefits to households are monetary transfers.
  5. Indirect benefits to households are transfers 'in-kind' via goods and services.
  6. Local government does not make transfers of this kind to households.
     

Commonwealth government taxation revenue

Commonwealth government taxation revenue increased for all measures from 2016-17 to 2017-18:

  • Commonwealth taxation revenue was $427,237m, an increase of $38,661m (9.9%).
  • Commonwealth adjusted taxation revenue was $305,680m, an increase of $32,890m (12.1%).
  • Commonwealth adjusted total revenue was $337,812m, an increase of $33,504m (11.0%).
  • Commonwealth adjusted total revenue less transfers to households was $149,903m, an increase of $28,447m (23.4%).
  • Commonwealth adjusted total revenue less transfers to households as a proportion of GDP, increased from 6.9% to 8.1%.
     
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State government taxation revenue

State government taxation revenue increased for all measures from 2016-17 to 2017-18:

  • State taxation revenue was $84,261m, an increase of $2,474m (3.0%).
  • State adjusted taxation revenue was $190,593m, an increase of $8,476m (4.7%).
  • State adjusted total revenue was $266,394m, an increase of $12,117m (4.8%).
  • State adjusted total revenue less transfers to households was $259,005m, an increase of $11,570m (4.7%).
  • State adjusted total revenue less transfers to households as a proportion of GDP remained unchanged at 14.0%.
     
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Local government taxation revenue

Local government taxation revenue increased for all measures from 2016-17 to 2017-18:

  • Local taxation revenue was $18,122m, an increase of $723m (4.2%).
  • Local adjusted taxation revenue was $22,595m, an increase of $351m (1.6%).
  • Local adjusted total revenue was $46,800m, an increase of $953m (2.1%).
  • Local adjusted total revenue as a proportion of GDP, decreased from 2.6% to 2.5%.
     
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Inquires

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Data downloads

Tables 1-10, Taxation Revenue, Australia