Australian Government, 2013-14 Budget
Budget

Statement 5: Revenue (Continued)

Appendix C: Receipts and revenue history and forecasts

Table C1: Australian Government (cash) receipts
   2004‑05

 $m
2005‑06

 $m
2006‑07 

$m
2007‑08 

$m
2008‑09 

$m
2009‑10

 $m
2010‑11 

$m
2011‑12

 $m
2012‑13
(est)
$m
2013‑14
(est)
$m
2014‑15
(est)
$m
2015‑16
(proj)
$m
2016‑17
(proj)
$m
Individuals' and other withholding taxes                          
Gross income tax withholding 97,304 103,120 107,119 113,982 115,899 118,532 129,654 142,770 150,300 163,200 176,600 190,500 203,100
Gross other individuals 22,554 24,895 25,797 29,525 30,030 25,928 27,795 31,141 33,300 34,400 38,400 43,200 47,900
less: Refunds 13,734 15,244 17,145 19,601 23,569 24,390 24,711 25,537 26,750 26,800 28,350 30,250 32,100
Total individuals' and other withholding 106,123 112,770 115,770 123,906 122,361 120,070 132,739 148,373 156,850 170,800 186,650 203,450 218,900
Fringe benefits tax 3,703 4,049 3,761 3,856 3,399 3,504 3,303 3,731 3,860 4,270 4,660 5,000 5,310
Company tax 40,404 48,960 57,100 61,700 60,391 52,209 56,262 66,584 66,000 71,650 72,800 78,450 82,800
Superannuation funds 6,248 6,368 8,211 12,054 9,217 6,099 6,519 7,562 7,680 8,340 10,040 12,650 14,050
Resource rent taxes(a) 1,459 1,917 1,510 1,686 2,184 1,251 806 1,463 1,710 3,100 3,500 4,210 5,300
Income taxation receipts 157,937 174,063 186,353 203,202 197,552 183,132 199,628 227,714 236,100 258,160 277,650 303,760 326,360
Sales taxes                          
Goods and services tax 35,184 37,342 39,614 42,424 41,335 43,967 46,083 45,861 47,918 50,443 53,019 56,009 58,890
Wine equalisation tax 682 656 650 665 693 733 722 708 720 770 810 860 910
Luxury car tax 298 322 364 452 393 472 483 435 430 400 360 390 420
Other sales taxes(b) -10 -16 -6 0 -1 0 0 0 0 0 0 0 0
Total sales taxes 36,154 38,304 40,621 43,541 42,420 45,173 47,288 47,004 49,068 51,613 54,189 57,259 60,220
Excise duty                          
Fuel excise 14,276 13,992 14,663 15,252 15,637 15,675 16,267 16,978 17,740 18,400 18,500 18,590 18,990
Other excise 7,612 7,822 8,086 8,474 8,736 8,764 9,490 8,567 7,830 8,160 8,350 8,760 9,170
Total excise duty 21,888 21,814 22,749 23,727 24,373 24,439 25,756 25,545 25,570 26,560 26,850 27,350 28,160
Customs duty 5,012 4,488 5,063 5,561 5,814 5,341 5,429 6,996 8,460 8,820 8,970 9,220 9,740
Carbon pricing mechanism                 4,160 6,265 6,395 4,645 3,395
Other indirect taxation                          
Agricultural levies 584 610 608 611 620 395 445 421 463 443 434 440 446
Other taxes 1,740 1,936 1,999 1,734 1,848 2,494 2,292 2,263 2,476 2,992 3,263 3,136 3,173
Total other indirect taxation receipts 2,324 2,546 2,607 2,345 2,468 2,888 2,738 2,684 2,939 3,436 3,697 3,575 3,619
Indirect taxation receipts 65,377 67,152 71,039 75,174 75,075 77,841 81,211 82,229 90,197 96,694 100,101 102,049 105,134
Taxation receipts 223,314 241,215 257,392 278,376 272,627 260,973 280,839 309,943 326,297 354,854 377,751 405,809 431,494
Interest received 1,400 2,325 3,731 4,769 5,166 4,025 4,943 4,267 3,674 4,074 4,055 4,575 4,837
Dividends and other 11,271 12,403 11,514 11,772 14,806 19,665 16,242 15,665 20,440 17,066 19,364 18,546 17,312
Non-taxation receipts 12,670 14,728 15,245 16,540 19,973 23,689 21,185 19,931 24,113 21,140 23,419 23,121 22,149
Total receipts 235,985 255,943 272,637 294,917 292,600 284,662 302,024 329,874 350,410 375,993 401,171 428,931 453,642

(a) Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $0.2 billion in 2012‑13, $0.7 billion in 2013‑14, $1.0 billion in 2014‑15, $1.4 billion in 2015‑16 and $2.2 billion in 2016‑17 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(b) 'Other sales taxes' includes wholesale sales tax.

Table C2: Major categories of (cash) receipts as a proportion of GDP(a)
  Income tax   Indirect tax        
      Gross
ITW
%
Gross
other
ind.(b)
%
Refunds
%
Total
ind. &
w'holding
%
FBT
%
Super
funds
%
Companies
%
RRT(c)
%
Total
income
tax
%
Sales
taxes(d)
%
Excise &
Customs
duty
%
CPM(e)
%
 Other
tax
%
Total
indirect
tax
%
     Total
tax
receipts
%
Total
non-tax
receipts
%
 Total
receipts
%
1978-79 9.7 2.0 0.9 10.9 0.0 0.0 2.6 0.0 13.5   1.5 4.4 - 0.4 6.3   19.7 2.3 22.0
1979-80 10.0 2.1 0.8 11.3 0.0 0.0 2.5 0.0 13.8   1.4 4.8 - 0.4 6.6   20.4 2.1 22.5
1980-81 10.1 2.2 0.8 11.6 0.0 0.0 3.1 0.0 14.7   1.4 5.0 - 0.3 6.7   21.4 2.2 23.6
1981-82 10.8 2.2 0.8 12.2 0.0 0.0 2.9 0.0 15.1   1.6 4.6 - 0.3 6.5   21.6 2.1 23.6
1982-83 11.1 2.2 1.0 12.3 0.0 0.0 2.6 0.0 14.8   1.8 4.7 - 0.3 6.9   21.7 2.3 24.0
1983-84 10.7 2.1 1.1 11.7 0.0 0.0 2.1 0.0 13.8   1.9 4.8 - 0.4 7.1   21.0 2.4 23.4
1984-85 11.2 2.3 0.9 12.6 0.0 0.0 2.4 0.0 15.0   2.1 5.0 - 0.5 7.5   22.5 2.5 25.0
1985-86 11.5 2.6 1.3 12.8 0.0 0.0 2.3 0.0 15.1   2.2 4.9 - 0.4 7.5   22.6 2.8 25.4
1986-87 11.8 3.0 1.3 13.6 0.2 0.0 2.4 0.0 16.1   2.2 4.6 - 0.4 7.2   23.3 2.9 26.2
1987-88 11.4 3.0 1.3 13.1 0.3 0.0 2.7 0.0 16.1   2.3 4.3 - 0.4 7.0   23.1 2.6 25.7
1988-89 11.8 2.7 1.4 13.1 0.3 0.0 2.8 0.0 16.2   2.6 3.5 - 0.4 6.5   22.7 2.0 24.7
1989-90 11.5 2.6 1.5 12.6 0.3 0.1 3.2 0.0 16.2   2.5 3.4 - 0.3 6.2   22.4 1.9 24.4
1990‑91 11.2 2.7 1.6 12.3 0.3 0.3 3.4 0.1 16.3   2.3 3.3 - 0.4 6.0   22.3 1.8 24.1
1991‑92 10.9 2.2 1.8 11.2 0.3 0.3 3.2 0.2 15.2   2.2 3.0 - 0.3 5.4   20.6 2.0 22.6
1992‑93 10.8 1.9 1.8 10.9 0.3 0.3 2.9 0.3 14.8   2.1 2.9 - 0.2 5.2   20.0 2.0 22.0
1993‑94 10.7 1.9 1.5 11.0 0.3 0.3 2.7 0.2 14.5   2.2 3.0 - 0.2 5.5   20.0 2.2 22.2
1994‑95 10.9 1.9 1.6 11.2 0.6 0.4 3.1 0.2 15.4   2.3 3.1 - 0.2 5.7   21.1 1.7 22.9
1995‑96 11.3 1.9 1.6 11.7 0.6 0.3 3.4 0.1 16.1   2.4 3.0 - 0.2 5.7   21.8 1.6 23.5
1996‑97 11.6 2.1 1.6 12.1 0.6 0.5 3.4 0.2 16.8   2.4 3.0 - 0.2 5.5   22.4 1.6 24.0
1997‑98 11.8 2.1 1.6 12.2 0.5 0.5 3.3 0.2 16.7   2.4 2.9 - 0.2 5.5   22.2 1.7 23.9
1998‑99 12.1 2.1 1.7 12.5 0.5 0.6 3.3 0.1 17.1   2.4 2.8 - 0.0 5.2   22.3 2.2 24.5
1999‑00 12.2 2.0 1.7 12.6 0.6 0.6 3.7 0.2 17.6   2.3 2.7 - 0.2 5.2   22.9 2.2 25.1
2000‑01 10.6 1.9 1.6 10.9 0.5 0.7 4.5 0.3 16.9   3.6 3.3 - 0.2 7.2   24.1 1.8 25.9
2001‑02 10.5 2.2 1.4 11.2 0.5 0.6 3.6 0.2 16.1   3.6 3.2 - 0.3 7.1   23.2 1.7 24.8
2002‑03 10.5 2.2 1.5 11.2 0.4 0.6 4.1 0.2 16.6   3.9 3.2 - 0.3 7.4   24.0 1.6 25.5
2003‑04 10.4 2.3 1.4 11.3 0.4 0.6 4.2 0.1 16.7   4.0 3.0 - 0.3 7.3   24.0 1.4 25.3
2004‑05 10.6 2.4 1.5 11.5 0.4 0.7 4.4 0.2 17.1   3.9 2.9 - 0.3 7.1   24.2 1.4 25.6
2005‑06 10.4 2.5 1.5 11.3 0.4 0.6 4.9 0.2 17.5   3.8 2.6 - 0.3 6.7   24.2 1.5 25.7
2006‑07 9.9 2.4 1.6 10.7 0.3 0.8 5.3 0.1 17.2   3.7 2.6 - 0.2 6.6   23.8 1.4 25.2
2007‑08 9.7 2.5 1.7 10.5 0.3 1.0 5.2 0.1 17.3   3.7 2.5 - 0.2 6.4   23.7 1.4 25.1
2008‑09 9.2 2.4 1.9 9.8 0.3 0.7 4.8 0.2 15.8   3.4 2.4 - 0.2 6.0   21.7 1.6 23.3
2009‑10 9.2 2.0 1.9 9.3 0.3 0.5 4.0 0.1 14.2   3.5 2.3 - 0.2 6.0   20.2 1.8 22.0
2010‑11 9.2 2.0 1.8 9.5 0.2 0.5 4.0 0.1 14.2   3.4 2.2 - 0.2 5.8   20.0 1.5 21.5
2011‑12 9.7 2.1 1.7 10.1 0.3 0.5 4.5 0.1 15.4   3.2 2.2 - 0.2 5.6   21.0 1.4 22.4
2012‑13 (e) 9.9 2.2 1.8 10.3 0.3 0.5 4.3 0.1 15.5   3.2 2.2 0.3 0.2 5.9   21.5 1.6 23.0
2013‑14 (e) 10.2 2.2 1.7 10.7 0.3 0.5 4.5 0.2 16.2   3.2 2.2 0.4 0.2 6.1   22.2 1.3 23.5
2014‑15 (e) 10.5 2.3 1.7 11.1 0.3 0.6 4.3 0.2 16.5   3.2 2.1 0.4 0.2 6.0   22.5 1.4 23.9
2015‑16 (p) 10.8 2.4 1.7 11.5 0.3 0.7 4.4 0.2 17.2   3.2 2.1 0.3 0.2 5.8   23.0 1.3 24.3
2016‑17 (p) 10.9 2.6 1.7 11.8 0.3 0.8 4.4 0.3 17.5   3.2 2.0 0.2 0.2 5.6   23.2 1.2 24.4

(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 an Australian Government general government GFS basis.

(b) Gross other individuals include amounts previously collected under the Prescribed Payments System and Reportable Payments System between 1983‑84 and 1999‑2000.

(c) Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $0.2 billion in 2012‑13, $0.7 billion in 2013‑14, $1.0 billion in 2014‑15, $1.4 billion in 2015‑16 and $2.2 billion in 2016‑17 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(d) 'Sales taxes' include wholesale sales tax which was abolished in 2000‑01.

(e) Carbon pricing mechanism.

Table C3: Australian Government (accrual) revenue
   2004‑05

 $m
2005‑06

 $m
2006‑07 

$m
2007‑08 

$m
2008‑09 

$m
2009‑10

 $m
2010‑11 

$m
2011‑12

 $m
2012‑13
(est)
$m
2013‑14
(est)
$m
2014‑15
(est)
$m
2015‑16
(proj)
$m
2016‑17
(proj)
$m
Individuals' and other withholding taxes                          
Gross income tax withholding 98,250 103,811 107,809 114,700 117,086 119,922 130,790 143,978 151,660 164,660 178,100 192,120 204,820
Gross other individuals 24,003 25,859 26,952 31,036 32,260 27,287 30,642 32,992 35,940 37,490 41,580 46,640 51,580
less: Refunds 13,734 15,239 17,147 19,601 23,569 24,390 24,660 25,537 26,750 26,800 28,350 30,250 32,100
Total individuals' and other withholding 108,519 114,431 117,614 126,135 125,777 122,820 136,772 151,433 160,850 175,350 191,330 208,510 224,300
Fringe benefits tax 3,476 4,084 3,754 3,796 3,581 3,523 3,348 3,964 3,890 4,320 4,740 5,080 5,390
Company tax 43,106 48,987 58,538 64,790 60,705 53,193 57,312 66,726 68,132 73,969 74,860 80,666 85,213
Superannuation funds 6,410 6,705 7,879 11,988 9,227 6,182 6,693 7,852 7,800 8,480 10,210 12,850 14,270
Resource rent taxes(a) 1,465 1,991 1,594 1,871 2,099 1,297 806 1,293 1,740 3,420 3,530 4,180 5,340
Income taxation revenue 162,974 176,198 189,378 208,579 201,389 187,016 204,931 231,268 242,412 265,539 284,670 311,286 334,513
Sales taxes                          
Goods and services tax 35,975 39,118 41,208 44,381 42,626 46,553 48,093 48,849 50,220 53,080 55,760 58,920 61,830
Wine equalisation tax 693 657 651 661 707 748 747 716 730 780 820 870 920
Luxury car tax 302 331 365 464 384 499 489 440 430 400 360 390 420
Other sales taxes(b) -13 -19 60 -19 -1 0 0 0 0 0 0 0 0
Total sales taxes 36,957 40,086 42,284 45,486 43,716 47,800 49,329 50,004 51,380 54,260 56,940 60,180 63,170
Excise duty                          
Fuel excise 14,350 14,073 14,653 15,085 15,592 15,766 16,305 16,924 17,760 18,020 18,570 18,660 19,000
Other excise 7,631 7,854 8,082 8,441 8,727 8,781 9,497 8,557 7,830 8,030 8,380 8,790 9,170
Total excise duty 21,981 21,927 22,734 23,526 24,319 24,547 25,803 25,480 25,590 26,050 26,950 27,450 28,170
Customs duty 5,548 4,988 5,644 6,070 6,276 5,748 5,828 7,105 8,470 8,830 8,970 9,220 9,740
Carbon pricing mechanism                 7,540 8,340 9,270 4,090 6,110
Other indirect taxation                          
Agricultural levies 584 610 608 611 620 395 445 421 463 443 434 440 446
Other taxes 1,899 1,908 1,862 1,957 2,334 2,494 2,669 2,501 2,871 3,202 3,372 3,309 3,446
Total other indirect taxation revenue 2,483 2,518 2,470 2,567 2,954 2,889 3,115 2,922 3,335 3,646 3,806 3,748 3,892
Indirect taxation revenue 66,969 69,518 73,132 77,650 77,264 80,984 84,074 85,511 96,315 101,126 105,936 104,688 111,082
Taxation revenue 229,943 245,716 262,510 286,229 278,653 268,000 289,005 316,779 338,727 366,664 390,606 415,974 445,595
Interest 1,621 2,437 3,921 5,558 5,124 4,430 5,169 4,617 3,764 4,313 4,477 4,980 5,448
Dividends and other 10,943 13,085 11,979 11,942 15,155 20,337 15,716 16,714 17,470 16,772 16,528 17,142 17,526
Non-taxation revenue 12,564 15,522 15,900 17,500 20,280 24,767 20,885 21,330 21,234 21,085 21,006 22,122 22,974
Total revenue 242,507 261,238 278,410 303,729 298,933 292,767 309,890 338,109 359,961 387,749 411,612 438,097 468,569

(a) Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT are expected to be $0.2 billion in 2012‑13, $0.7 billion in 2013‑14, $1.0 billion in 2014‑15, $1.4 billion in 2015‑16 and $2.2 billion in 2016‑17 which represent the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(a) 'Other sales taxes' includes wholesale sales tax.

Table C4: Major categories of (accrual) revenue as a proportion of GDP
  Income tax   Indirect tax        
      Gross
ITW
%
Gross
other
ind.
%
Refunds
%
Total
ind. &
w'holding
%
FBT
%
Super
funds
%
Companies
%
RRT(a)
%
Total
income
tax
%
  Sales
taxes(b)
%
Excise &
Customs
duty
%
CPM(c)
%
Other
tax
%
Total
indirect
tax
%
  Total
tax
revenue
%
Total
non-tax
revenue
%
 Total
revenue
%
1999‑00 12.3 2.1 1.6 12.8 0.6 0.6 3.7 0.2 17.9   2.4 2.7 - 0.2 5.3   23.2 2.1 25.3
2000‑01 10.7 1.9 1.6 11.0 0.5 0.7 5.0 0.3 17.6   3.7 3.3 - 0.3 7.3   24.9 1.4 26.3
2001‑02 10.6 2.3 1.4 11.4 0.5 0.6 3.6 0.2 16.3   3.7 3.3 - 0.3 7.3   23.6 1.6 25.2
2002‑03 10.6 2.3 1.5 11.4 0.4 0.6 4.2 0.2 16.8   4.0 3.3 - 0.3 7.6   24.4 1.5 25.8
2003‑04 10.5 2.4 1.4 11.5 0.4 0.7 4.2 0.1 17.0   4.1 3.1 - 0.3 7.5   24.4 1.4 25.8
2004‑05 10.7 2.6 1.5 11.8 0.4 0.7 4.7 0.2 17.7   4.0 3.0 - 0.3 7.3   25.0 1.4 26.3
2005‑06 10.4 2.6 1.5 11.5 0.4 0.7 4.9 0.2 17.7   4.0 2.7 - 0.3 7.0   24.7 1.6 26.3
2006‑07 10.0 2.5 1.6 10.9 0.3 0.7 5.4 0.1 17.5   3.9 2.6 - 0.2 6.8   24.2 1.5 25.7
2007‑08 9.8 2.6 1.7 10.7 0.3 1.0 5.5 0.2 17.7   3.9 2.5 - 0.2 6.6   24.4 1.5 25.8
2008‑09 9.3 2.6 1.9 10.0 0.3 0.7 4.8 0.2 16.1   3.5 2.4 - 0.2 6.2   22.2 1.6 23.8
2009‑10 9.3 2.1 1.9 9.5 0.3 0.5 4.1 0.1 14.5   3.7 2.3 - 0.2 6.3   20.7 1.9 22.7
2010‑11 9.3 2.2 1.8 9.7 0.2 0.5 4.1 0.1 14.6   3.5 2.3 - 0.2 6.0   20.6 1.5 22.1
2011‑12 9.8 2.2 1.7 10.3 0.3 0.5 4.5 0.1 15.7   3.4 2.2 - 0.2 5.8   21.5 1.4 22.9
2012‑13 (e) 10.0 2.4 1.8 10.6 0.3 0.5 4.5 0.1 15.9   3.4 2.2 0.5 0.2 6.3   22.3 1.4 23.7
2013‑14 (e) 10.3 2.3 1.7 11.0 0.3 0.5 4.6 0.2 16.6   3.4 2.2 0.5 0.2 6.3   23.0 1.3 24.3
2014‑15 (e) 10.6 2.5 1.7 11.4 0.3 0.6 4.5 0.2 17.0   3.4 2.1 0.6 0.2 6.3   23.3 1.3 24.5
2015‑16 (p) 10.9 2.6 1.7 11.8 0.3 0.7 4.6 0.2 17.6   3.4 2.1 0.2 0.2 5.9   23.5 1.3 24.8
2016‑17 (p) 11.0 2.8 1.7 12.0 0.3 0.8 4.6 0.3 18.0   3.4 2.0 0.3 0.2 6.0   23.9 1.2 25.2

(a) Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT are expected to be $0.2 billion in 2012‑13, $0.7 billion in 2013‑14, $1.0 billion in 2014‑15, $1.4 billion in 2015‑16 and $2.2 billion in 2016‑17 which represent the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes.

(b) 'Sales taxes' includes wholesale sales tax prior to 2000‑01.

(c) Carbon pricing mechanism.

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