Statement 5: Revenue
Appendix E: Cash revenue statistics and history
Table E1: Commonwealth receipts (cash basis)(a)
Table E1: Commonwealth receipts (cash basis)(a) (continued)
(a) Figures up to and including 1998-99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999-2000 are on a Commonwealth general government GFS basis. As a result, the category `Dividends and other' now includes many large items that were netted off payments in outcomes prior to 1999-2000, namely receipts from sales of goods and services, receipts from sales of non-financial assets and other receipts. From 2000-01, `Dividends and other' also includes GST input credit receipts.
(b) Estimates.
(c) Presented on a basis inclusive of the Medicare levy.
(d) Previously reported as Pay as You Go (Withholding) and other withholding. Other withholding was previously reported under company and other income tax, and includes amounts withheld for failure to quote a Tax File Number or an Australian Business Number, interest, dividends and royalty payments to non-residents, and payments to aboriginal groups for the use of land for mineral exploration and mining.
(e) PPS denotes Prescribed Payments System, which was replaced by the PAYG withholding system from 1 July 2000.
(f) These items are reported net of Revenue Replacement Payments (RRPs) to the States.
(g) Excludes the diesel fuel rebate offset to receipts, which is classified as an expense.
(h) This item includes wholesale sales tax, wine equalisation tax and luxury car tax.
(i) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.
Table E2: Major categories of receipts as a proportion of gross domestic product (cash basis)(a)
(a) Figures up to and including 1998-99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999-2000 are on a Commonwealth general government GFS basis. As a result, the category `Dividends and other' now includes many large items that were netted off payments in outcomes prior to 1999-2000, namely receipts from sales of goods and services, receipts from sales of non-financial assets and other receipts. From 2000-01, `Dividends and other' also includes GST input credit receipts.
(b) Previously reported as Pay as You Go (Withholding) and other withholding. Other withholding was previously reported under company and other income tax, and includes amounts withheld for failure to quote a Tax File Number or an Australian Business Number, interest, dividends and royalty payments to non-residents, and payments to aboriginal groups for the use of land for mineral exploration and mining.
(c) Refunds refers to refunds paid to individuals.
(d) Petroleum Resource Rent Tax.
(e) The total for `income tax' also includes gross Prescribed Payments System receipts.
(f) Includes crude oil and liquid petroleum gas (LPG) excise, but excludes the diesel fuel rebate offset to receipts, which is classified as an expense.
(g) Other excise comprises excise from beer, potable spirits and tobacco.
(h) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.
(i) The total for `other taxation receipts' also includes wholesale sales tax, wine equalisation tax, luxury car tax, agricultural levies and other taxes.
(j) Estimates.
Table E3: Major categories of receipts as a proportion of total revenue (cash basis)(a)
(a) Figures up to and including 1998-99 are based on the old Commonwealth Budget Sector cash accounting framework. Figures from 1999-2000 are on a Commonwealth general government GFS basis. As a result, the category `Dividends and other' now includes many large items that were netted off payments in outcomes prior to 1999-2000, namely receipts from sales of goods and services, receipts from sales of non-financial assets and other receipts. From 2000-01, `Dividends and other' also includes GST input credit receipts.
(b) Previously reported as Pay as You Go (Withholding) and other withholding. Other withholding was previously reported under company and other income tax, and includes amounts withheld for failure to quote a Tax File Number or an Australian Business Number, interest, dividends and royalty payments to non-residents, and payments to aboriginal groups for the use of land for mineral exploration and mining.
(c) Refunds refers to refunds paid to individuals.
(d) Petroleum Resource Rent Tax.
(e) The total for `income tax' also includes gross Prescribed Payments System receipts.
(f) Includes crude oil and liquid petroleum gas (LPG) excise, but excludes the diesel fuel rebate offset to revenue, which is classified as an expense.
(g) Other excise comprises excise from beer, potable spirits and tobacco.
(h) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.
(i) The total for `other taxation revenue' also includes wholesale sales tax, wine equalisation tax, luxury car tax, agricultural levies and other taxes.
(j) Estimates.
