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Australian Government Coat of Arms

Budget | 2014-15

Budget 2014-15
Australian Government Coat of Arms, Budget 2014-15

Statement 5 (continued)

Online supplementary tables

The following four tables will not appear in the printed version of Budget Paper 1 — Budget Statement 5, but will be presented in the online version as supplementary tables:

  • Australian Government (cash) receipts;
  • Major categories of (cash) receipts as a proportion of gross domestic product;
  • Australian Government (accrual) revenue; and
  • Major categories of (accrual) revenue as a proportion of gross domestic product.
Supplementary table 1: Australian Government (cash) receipts
2005-06

$m
2006-07

$m
2007-08

$m
2008-09

$m
2009-10

$m
2010-11

$m
2011-12

$m
2012-13

$m
2013-14
(est)
$m
2014-15
(est)
$m
2015-16
(est)
$m
2016-17
(proj)
$m
2017-18
(proj)
$m
Individuals and other withholding taxes          
Gross income tax withholding 103,120 107,119 113,982 115,899 118,532 129,654 142,770 149,807 156,700 169,400 181,500 193,400 206,700
Gross other individuals 24,895 25,797 29,525 30,030 25,928 27,795 31,141 33,294 34,200 37,100 40,700 44,700 48,800
less: Refunds 15,244 17,145 19,601 23,569 24,390 24,711 25,537 26,801 27,100 27,700 28,600 29,800 31,800
 
Total individuals and other withholding 112,770 115,770 123,906 122,361 120,070 132,739 148,373 156,300 163,800 178,800 193,600 208,300 223,700
Fringe benefits tax 4,049 3,761 3,856 3,399 3,504 3,303 3,731 3,922 4,090 4,360 4,930 5,210 5,100
Company tax 48,960 57,100 61,700 60,391 52,209 56,262 66,584 66,911 68,000 71,600 75,400 80,000 84,700
Superannuation fund taxes 6,368 8,211 12,054 9,217 6,099 6,519 7,562 7,661 6,530 7,680 10,380 11,280 11,810
Resource rent taxes(a) 1,917 1,510 1,686 2,184 1,251 806 1,463 1,817 1,570 1,950 1,900 1,900 1,900
Income taxation receipts 174,063 186,353 203,202 197,552 183,132 199,628 227,714 236,610 243,990 264,390 286,210 306,690 327,210
 
Sales taxes  
Goods and services tax 37,342 39,614 42,424 41,335 43,967 46,083 45,861 48,596 51,003 53,978 57,290 60,723 64,099
Wine equalisation tax 656 650 665 693 733 722 708 725 760 780 810 850 880
Luxury car tax 322 364 452 393 472 483 435 434 430 360 310 330 360
Other sales taxes(b) -16 -6 0 -1 0 0 0 0 0 0 0 0 0
Total sales taxes 38,304 40,621 43,541 42,420 45,173 47,288 47,004 49,756 52,193 55,118 58,410 61,903 65,339
Excise duty  
Fuel excise 13,992 14,663 15,252 15,637 15,675 16,267 16,978 17,589 18,160 18,340 18,660 19,480 20,550
Other excise 7,822 8,086 8,474 8,736 8,764 9,490 8,567 7,823 7,560 8,030 8,640 9,370 9,720
Total excise duty 21,814 22,749 23,727 24,373 24,439 25,756 25,545 25,412 25,720 26,370 27,300 28,850 30,270
Customs duty 4,488 5,063 5,561 5,814 5,341 5,429 6,996 8,143 9,010 9,270 9,430 10,230 10,680
 
Carbon pricing mechanism 3,631 7,180 1,695 0 0 0
Other indirect taxation  
Agricultural levies 610 608 611 620 395 445 421 463 476 469 474 486 496
Other taxes 1,936 1,999 1,734 1,848 2,494 2,292 2,263 2,412 3,074 3,059 3,462 3,533 3,567
Total other indirect taxation receipts 2,546 2,607 2,345 2,468 2,888 2,738 2,684 2,875 3,550 3,529 3,936 4,018 4,064
Indirect taxation receipts 67,152 71,039 75,174 75,075 77,841 81,211 82,229 89,815 97,653 95,982 99,076 105,001 110,352
Taxation receipts 241,215 257,392 278,376 272,627 260,973 280,839 309,943 326,426 341,643 360,372 385,286 411,691 437,562
 
2005-06

$m
2006-07

$m
2007-08

$m
2008-09

$m
2009-10

$m
2010-11

$m
2011-12

$m
2012-13

$m
2013-14
(est)
$m
2014-15
(est)
$m
2015-16
(est)
$m
2016-17
(proj)
$m
2017-18
(proj)
$m
Interest received 2,325 3,731 4,769 5,166 4,025 4,943 4,267 3,561 3,210 3,657 3,893 3,977 4,088
Dividends and other 12,403 11,514 11,772 14,806 19,665 16,242 15,665 21,066 18,644 21,750 21,247 21,181 26,334
Non-taxation receipts 14,728 15,245 16,540 19,973 23,689 21,185 19,931 24,627 21,854 25,407 25,141 25,158 30,422
Total receipts 255,943 272,637 294,917 292,600 284,662 302,024 329,874 351,052 363,496 385,778 410,427 436,849 467,985

a. Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $100 million in 2013-14 and zero in 2014-15 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The Government has announced the MRRT will not apply beyond 30 June 2014.

b. Other sales taxes includes wholesale sales tax.

Supplementary table 2: Major categories of (cash) receipts as a proportion of gross domestic product(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(f)
%
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 13.4 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 21.5 2.1 23.6
1982-83 11.1 2.2 1.0 12.2 0.0 0.0 2.5 0.0 14.8 1.8 4.7 - 0.3 6.8 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 7.4 22.6 2.8 25.4
1986-87 11.7 3.0 1.3 13.5 0.2 0.0 2.3 0.0 16.0 2.2 4.6 - 0.4 7.2 23.2 2.9 26.1
1987-88 11.3 3.0 1.3 13.1 0.3 0.0 2.7 0.0 16.0 2.3 4.3 - 0.4 7.0 23.1 2.6 25.6
1988-89 11.8 2.7 1.4 13.1 0.3 0.0 2.8 0.0 16.1 2.5 3.5 - 0.4 6.5 22.6 2.0 24.6
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 16.4 2.3 3.3 - 0.4 6.0 22.4 1.8 24.2
1991-92 10.9 2.2 1.8 11.3 0.3 0.3 3.2 0.2 15.2 2.2 3.0 - 0.3 5.4 20.6 2.0 22.7
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 15.5 2.3 3.1 - 0.2 5.7 21.2 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 21.9 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 12.6 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 12.3 2.0 1.7 12.6 0.6 0.6 3.7 0.2 17.6 2.3 2.7 - 0.2 5.3 22.9 2.3 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 3.7 3.2 - 0.3 7.1 23.2 1.7 24.9
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 7.2 23.9 1.4 25.3
2004-05 10.5 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 10.3 2.5 1.5 11.3 0.4 0.6 4.9 0.2 17.4 3.8 2.6 - 0.3 6.7 24.2 1.5 25.6
2006-07 9.8 2.4 1.6 10.6 0.3 0.8 5.3 0.1 17.1 3.7 2.6 - 0.2 6.5 23.7 1.4 25.1
2007-08 9.7 2.5 1.7 10.5 0.3 1.0 5.2 0.1 17.2 3.7 2.5 - 0.2 6.4 23.6 1.4 25.0
2008-09 9.2 2.4 1.9 9.7 0.3 0.7 4.8 0.2 15.7 3.4 2.4 - 0.2 6.0 21.7 1.6 23.2
2009-10 9.1 2.0 1.9 9.3 0.3 0.5 4.0 0.1 14.1 3.5 2.3 - 0.2 6.0 20.1 1.8 22.0
2010-11 9.2 2.0 1.8 9.4 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 9.6 2.1 1.7 10.0 0.3 0.5 4.5 0.1 15.3 3.2 2.2 - 0.2 5.5 20.9 1.3 22.2
2012-13 9.8 2.2 1.8 10.3 0.3 0.5 4.4 0.1 15.5 3.3 2.2 0.2 0.2 5.9 21.4 1.6 23.1
2013-14(e) 9.9 2.2 1.7 10.3 0.3 0.4 4.3 0.1 15.4 3.3 2.2 0.5 0.2 6.2 21.6 1.4 23.0
2014-15(e) 10.4 2.3 1.7 11.0 0.3 0.5 4.4 0.1 16.2 3.4 2.2 0.1 0.2 5.9 22.1 1.6 23.6
2015-16(e) 10.6 2.4 1.7 11.3 0.3 0.6 4.4 0.1 16.7 3.4 2.1 0.0 0.2 5.8 22.5 1.5 24.0
2016-17(p) 10.8 2.5 1.7 11.6 0.3 0.6 4.5 0.1 17.1 3.5 2.2 0.0 0.2 5.9 23.0 1.4 24.4
2017-18(p) 11.0 2.6 1.7 11.9 0.3 0.6 4.5 0.1 17.4 3.5 2.2 0.0 0.2 5.9   23.2 1.6 24.9

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 1999-00.

c. Comprises gross receipts from the PRRT and MRRT. Net receipts from the MRRT are expected to be $100 million in 2013-14 and zero in 2014-15 which represent the net receipt impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The Government has announced the MRRT will not apply beyond 30 June 2014.

d. 'Sales taxes' include wholesale sales tax which was abolished in 2000-01.

e. Estimates.

f. Carbon pricing mechanism.

p. Projections.

Supplementary table 3: Australian Government (accrual) revenue
2005-06

$m
2006-07

$m
2007-08

$m
2008-09

$m
2009-10

$m
2010-11

$m
2011-12

$m
2012-13

$m
2013-14
(est)
$m
2014-15
(est)
$m
2015-16
(est)
$m
2016-17
(proj)
$m
2017-18
(proj)
$m
Individuals and other withholding taxes              
Gross income tax withholding 103,811 107,809 114,700 117,086 119,922 130,790 143,978 151,069 158,300 171,170 183,390 195,370 208,820
Gross other individuals 25,859 26,952 31,036 32,260 27,287 30,642 32,992 36,283 37,180 40,120 43,980 48,290 52,690
less: Refunds 15,239 17,147 19,601 23,569 24,390 24,660 25,537 26,801 27,100 27,700 28,600 29,800 31,800
   
Total individuals and other withholding 114,431 117,614 126,135 125,777 122,820 136,772 151,433 160,551 168,380 183,590 198,770 213,860 229,710
Fringe benefits tax 4,084 3,754 3,796 3,581 3,523 3,348 3,964 3,971 4,140 4,440 5,010 5,290 5,180
Company tax 48,987 58,538 64,790 60,705 53,193 57,312 66,726 68,208 69,400 73,230 77,170 81,850 86,610
Superannuation fund taxes 6,705 7,879 11,988 9,227 6,182 6,693 7,852 7,581 6,580 7,870 10,610 11,550 12,110
Resource rent taxes(a) 1,991 1,594 1,871 2,099 1,297 806 1,293 1,927 1,640 2,060 1,910 1,900 1,900
Income taxation revenue 176,198 189,378 208,579 201,389 187,016 204,931 231,268 242,238 250,140 271,190 293,470 314,450 335,510
   
Sales taxes    
Goods and services tax 39,118 41,208 44,381 42,626 46,553 48,093 48,849 50,313 54,321 56,970 60,370 63,740 67,300
Wine equalisation tax 657 651 661 707 748 747 716 716 810 790 820 860 890
Luxury car tax 331 365 464 384 499 489 440 432 430 360 310 340 370
Other sales taxes(b) -19 60 -19 -1 0 0 0 0 0 0 0 0 0
Total sales taxes 40,086 42,284 45,486 43,716 47,800 49,329 50,004 51,462 55,561 58,120 61,500 64,940 68,560
Excise duty    
Fuel excise 14,073 14,653 15,085 15,592 15,766 16,305 16,924 17,839 17,790 18,410 18,730 19,480 20,550
Other excise 7,854 8,082 8,441 8,727 8,781 9,497 8,557 7,871 7,440 8,060 8,670 9,370 9,720
Total excise duty 21,927 22,734 23,526 24,319 24,547 25,803 25,480 25,710 25,230 26,470 27,400 28,850 30,270
Customs duty 4,988 5,644 6,070 6,276 5,748 5,828 7,105 8,172 9,020 9,270 9,430 10,230 10,680
   
Carbon pricing mechanism 6,535 7,340 0 0 0 0
   
Other indirect taxation    
Agricultural levies 610 608 611 620 395 445 421 476 476 469 474 486 496
Other taxes 1,908 1,862 1,957 2,334 2,494 2,669 2,501 2,730 3,190 3,295 3,781 3,919 3,994
Total other indirect taxation revenue 2,518 2,470 2,567 2,954 2,889 3,115 2,922 3,206 3,666 3,764 4,255 4,404 4,490
Indirect taxation revenue 69,518 73,132 77,650 77,264 80,984 84,074 85,511 95,085 100,817 97,624 102,585 108,424 114,000
Taxation revenue 245,716 262,510 286,229 278,653 268,000 289,005 316,779 337,323 350,956 368,814 396,055 422,875 449,509
 
2005-06

$m
2006-07

$m
2007-08

$m
2008-09

$m
2009-10

$m
2010-11

$m
2011-12

$m
2012-13

$m
2013-14
(est)
$m
2014-15
(est)
$m
2015-16
(est)
$m
2016-17
(proj)
$m
2017-18
(proj)
$m
Interest 2,437 3,921 5,558 5,124 4,430 5,169 4,617 3,646 3,445 4,229 4,731 5,128 5,565
Dividends and other revenue 13,085 11,979 11,942 15,155 20,337 15,716 16,714 19,191 19,866 18,304 18,826 21,838 25,320
Non-taxation revenue 15,522 15,900 17,500 20,280 24,767 20,885 21,330 22,836 23,310 22,534 23,557 26,966 30,884
Total revenue 261,238 278,410 303,729 298,933 292,767 309,890 338,109 360,160 374,267 391,348 419,612 449,840 480,394

a. Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT is expected to be $100 million in 2013-14 and zero in 2014-15 which represent the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The Government has announced the MRRT will not apply beyond 30 June 2014.

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

Supplementary table 4: Major categories of (accrual) revenue as a proportion of gross domestic product
  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 2.2 1.7 12.8 0.6 0.6 3.8 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 11.1 0.5 0.7 5.0 0.3 17.7 3.7 3.3 - 0.3 7.3 24.9 1.4 26.4
2001-02 10.6 2.3 1.4 11.5 0.5 0.6 3.6 0.2 16.3 3.7 3.3 - 0.3 7.3 23.6 1.6 25.3
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 16.9 4.1 3.1 - 0.3 7.5 24.4 1.4 25.8
2004-05 10.6 2.6 1.5 11.8 0.4 0.7 4.7 0.2 17.7 4.0 3.0 - 0.3 7.3 24.9 1.4 26.3
2005-06 10.4 2.6 1.5 11.5 0.4 0.7 4.9 0.2 17.6 4.0 2.7 - 0.3 7.0 24.6 1.6 26.2
2006-07 9.9 2.5 1.6 10.8 0.3 0.7 5.4 0.1 17.4 3.9 2.6 - 0.2 6.7 24.1 1.5 25.6
2007-08 9.7 2.6 1.7 10.7 0.3 1.0 5.5 0.2 17.7 3.9 2.5 - 0.2 6.6 24.3 1.5 25.8
2008-09 9.3 2.6 1.9 10.0 0.3 0.7 4.8 0.2 16.0 3.5 2.4 - 0.2 6.1 22.1 1.6 23.8
2009-10 9.3 2.1 1.9 9.5 0.3 0.5 4.1 0.1 14.4 3.7 2.3 - 0.2 6.2 20.7 1.9 22.6
2010-11 9.3 2.2 1.8 9.7 0.2 0.5 4.1 0.1 14.6 3.5 2.2 - 0.2 6.0 20.5 1.5 22.0
2011-12 9.7 2.2 1.7 10.2 0.3 0.5 4.5 0.1 15.6 3.4 2.2 - 0.2 5.8 21.3 1.4 22.8
2012-13 9.9 2.4 1.8 10.5 0.3 0.5 4.5 0.1 15.9 3.4 2.2 0.4 0.2 6.2 22.2 1.5 23.6
2013-14(e) 10.0 2.3 1.7 10.6 0.3 0.4 4.4 0.1 15.8 3.5 2.2 0.5 0.2 6.4 22.2 1.5 23.6
2014-15(e) 10.5 2.5 1.7 11.2 0.3 0.5 4.5 0.1 16.6 3.6 2.2 0.0 0.2 6.0 22.6 1.4 24.0
2015-16(e) 10.7 2.6 1.7 11.6 0.3 0.6 4.5 0.1 17.2 3.6 2.2 0.0 0.2 6.0 23.2 1.4 24.5
2016-17(p) 10.9 2.7 1.7 11.9 0.3 0.6 4.6 0.1 17.5 3.6 2.2 0.0 0.2 6.0 23.6 1.5 25.1
2017-18(p) 11.1 2.8 1.7 12.2 0.3 0.6 4.6 0.1 17.8   3.6 2.2 0.0 0.2 6.1   23.9 1.6 25.5

a. Comprises gross revenue from the PRRT and MRRT. Net revenue from the MRRT is expected to be $100 million in 2013-14 and zero in 2014-15 which represent the net revenue impact across different revenue heads. These include offsetting reductions in company tax (through deductibility) and interactions with other taxes. The Government has announced the MRRT will not apply beyond 30 June 2014.

b. 'Sales taxes' includes wholesale sales tax.

c. Carbon pricing mechanism.

e. Estimates.

p. Projections.