Australian Government, 2013-14 Budget
Budget

Statement 5: Revenue (Continued)

Appendix B: Changes since the 2012‑13 MYEFO

Table B1: Reconciliation of 2012‑13 general government (cash) receipts
  Estimates   Change on MYEFO
   MYEFO
$m
Budget
$m
    $m  %
Individuals' and other withholding taxes          
Gross income tax withholding 151,300 150,300   -1,000 -0.7
Gross other individuals 35,000 33,300   -1,700 -4.9
less: Refunds 26,500 26,750   250 0.9
Total individuals' and other withholding taxation 159,800 156,850   -2,950 -1.8
Fringe benefits tax 3,970 3,860   -110 -2.8
Company tax 71,170 66,000   -5,170 -7.3
Superannuation funds 8,050 7,680   -370 -4.6
Resource rent taxes(a) 5,400 1,710   -3,690 -68.3
Income taxation receipts 248,390 236,100   -12,290 -4.9
Sales taxes          
Goods and services tax 48,432 47,918   -515 -1.1
Wine equalisation tax 710 720   10 1.4
Luxury car tax 450 430   -20 -4.4
Total sales taxes 49,592 49,068   -525 -1.1
Excise duty          
Petrol 6,000 6,000   0 0.0
Diesel 8,700 8,600   -100 -1.1
Beer 2,070 1,950   -120 -5.8
Other excisable products(b) 9,700 9,020   -680 -7.0
of which: Other excisable beverages(c) 930 900   -30 -3.2
Total excise duty receipts 26,470 25,570   -900 -3.4
Customs duty          
Textiles, clothing and footwear 700 680   -20 -2.9
Passenger motor vehicles 920 920   0 0.0
Excise-like goods(b) 4,850 5,660   810 16.7
Other imports 1,530 1,530   0 0.0
less: Refunds and drawbacks 200 330   130 65.0
Total customs duty receipts 7,800 8,460   660 8.5
Carbon pricing mechanism 4,020 4,160   140 3.5
Other indirect taxation          
Agricultural levies 440 463   24 5.4
Other taxes 2,497 2,476   -21 -0.9
Total other indirect taxation receipts 2,937 2,939   2 0.1
Indirect taxation receipts 90,819 90,197   -622 -0.7
Taxation receipts 339,209 326,297   -12,912 -3.8
Sales of goods and services 8,818 9,043   225 2.6
Interest received 4,390 3,674   -717 -16.3
Dividends 3,268 3,186   -83 -2.5
Other non-taxation receipts 11,356 8,211   -3,145 -27.7
Non-taxation receipts 27,832 24,113   -3,719 -13.4
Total receipts 367,041 350,410   -16,631 -4.5
Memorandum:          
Capital gains tax(d) 8,400 6,600   -1,800 -21.4
Medicare levy receipts 9,700 9,720   20 0.2

(a) Comprises gross receipts from the PRRT and MRRT.

(b) Tobacco estimates are not separately reported due to taxpayer confidentiality. See Budget Statement 9, note 3, footnote (b) for more information.

(c) Other excisable beverages are those not exceeding 10 per cent by volume of alcohol (excluding beer, brandy and wine).

(d) Capital gains tax is part of other individuals, companies and superannuation funds tax.

Table B2: Reconciliation of 2013‑14 general government (cash) receipts
  Estimates   Change on MYEFO
   MYEFO
$m
Budget
$m
    $m  %
Individuals' and other withholding taxes          
Gross income tax withholding 163,900 163,200   -700 -0.4
Gross other individuals 37,300 34,400   -2,900 -7.8
less: Refunds 26,700 26,800   100 0.4
Total individuals' and other withholding taxation 174,500 170,800   -3,700 -2.1
Fringe benefits tax 4,450 4,270   -180 -4.0
Company tax 78,680 71,650   -7,030 -8.9
Superannuation funds 9,050 8,340   -710 -7.8
Resource rent taxes(a) 6,400 3,100   -3,300 -51.6
Income taxation receipts 273,080 258,160   -14,920 -5.5
Sales taxes          
Goods and services tax 51,189 50,443   -746 -1.5
Wine equalisation tax 720 770   50 6.9
Luxury car tax 460 400   -60 -13.0
Total sales taxes 52,369 51,613   -756 -1.4
Excise duty          
Petrol 5,950 5,900   -50 -0.8
Diesel 9,300 9,100   -200 -2.2
Beer 2,180 2,020   -160 -7.3
Other excisable products(b) 9,550 9,540   -10 -0.1
of which: Other excisable beverages(c) 990 960   -30 -3.0
Total excise duty receipts 26,980 26,560   -420 -1.6
Customs duty          
Textiles, clothing and footwear 720 710   -10 -1.4
Passenger motor vehicles 960 920   -40 -4.2
Excise-like goods(b) 5,850 5,850   0 0.0
Other imports 1,670 1,600   -70 -4.2
less: Refunds and drawbacks 200 260   60 30.0
Total customs duty receipts 9,000 8,820   -180 -2.0
Carbon pricing mechanism 6,640 6,265   -375 -5.6
Other indirect taxation          
Agricultural levies 436 443   7 1.6
Other taxes 2,888 2,992   105 3.6
Total other indirect taxation receipts 3,324 3,436   111 3.4
Indirect taxation receipts 98,313 96,694   -1,619 -1.6
Taxation receipts 371,393 354,854   -16,539 -4.5
Sales of goods and services 8,758 8,639   -120 -1.4
Interest received 4,486 4,074   -412 -9.2
Dividends 2,004 2,526   522 26.1
Other non-taxation receipts 5,954 5,901   -53 -0.9
Non-taxation receipts 21,201 21,140   -62 -0.3
Total receipts 392,595 375,993   -16,601 -4.2
Memorandum:          
Capital gains tax(d) 11,000 8,100   -2,900 -26.4
Medicare levy receipts 10,390 10,300   -90 -0.9

(a) Comprises gross receipts from the PRRT and MRRT.

(b) Tobacco estimates are not separately reported due to taxpayer confidentiality. See Budget Statement 9, note 3, footnote (b) for more information.

(c) Other excisable beverages are those not exceeding 10 per cent by volume of alcohol (excluding beer, brandy and wine).

(d) Capital gains tax is part of other individuals, companies and superannuation funds tax.

Table B3: Reconciliation of 2012‑13 general government (accrual) revenue
  Estimates   Change on MYEFO
   MYEFO
$m
Budget
$m
    $m  %
Individuals' and other withholding taxes          
Gross income tax withholding 152,590 151,660   -930 -0.6
Gross other individuals 37,840 35,940   -1,900 -5.0
less: Refunds 26,500 26,750   250 0.9
Total individuals' and other withholding taxation 163,930 160,850   -3,080 -1.9
Fringe benefits tax 4,040 3,890   -150 -3.7
Company tax 72,982 68,132   -4,850 -6.6
Superannuation funds 8,250 7,800   -450 -5.5
Resource rent taxes(a) 5,580 1,740   -3,840 -68.8
Income taxation revenue 254,782 242,412   -12,370 -4.9
Sales taxes          
Goods and services tax 50,790 50,220   -570 -1.1
Wine equalisation tax 720 730   10 1.4
Luxury car tax 450 430   -20 -4.4
Total sales taxes 51,960 51,380   -580 -1.1
Excise duty          
Petrol 6,000 6,000   0 0.0
Diesel 8,700 8,610   -90 -1.0
Beer 2,070 1,950   -120 -5.8
Other excisable products(b) 9,720 9,030   -690 -7.1
of which: Other excisable beverages(c) 930 900   -30 -3.2
Total excise duty revenue 26,490 25,590   -900 -3.4
Customs duty          
Textiles, clothing and footwear 700 680   -20 -2.9
Passenger motor vehicles 920 920   0 0.0
Excise-like goods(b) 4,850 5,660   810 16.7
Other imports 1,540 1,540   0 0.0
less: Refunds and drawbacks 180 330   150 83.3
Total customs duty revenue 7,830 8,470   640 8.2
Carbon pricing mechanism 7,690 7,540   -150 -2.0
Other indirect taxation          
Agricultural levies 440 463   24 5.4
Other taxes 2,900 2,871   -28 -1.0
Total other indirect taxation revenue 3,339 3,335   -5 -0.1
Indirect taxation revenue 97,309 96,315   -995 -1.0
Taxation revenue 352,092 338,727   -13,365 -3.8
Sales of goods and services 8,594 8,757   163 1.9
Interest received 4,465 3,764   -700 -15.7
Dividends 2,479 2,429   -50 -2.0
Other non-taxation revenue 6,109 6,284   175 2.9
Non-taxation revenue 21,647 21,234   -413 -1.9
Total revenue 373,739 359,961   -13,778 -3.7
Memorandum:          
Capital gains tax(d) 8,400 6,600   -1,800 -21.4
Medicare levy revenue 9,700 9,720   20 0.2

(a) Comprises gross revenue from the PRRT and MRRT.

(b) Tobacco estimates are not separately reported due to taxpayer confidentiality. See Budget Statement 9, note 3, footnote (b) for more information.

(c) Other excisable beverages are those not exceeding 10 per cent by volume of alcohol (excluding beer, brandy and wine).

(d) Capital gains tax is part of other individuals, companies and superannuation funds tax.

Table B4: Reconciliation of 2013‑14 general government (accrual) revenue
  Estimates   Change on MYEFO
   MYEFO
$m
Budget
$m
    $m  %
Individuals' and other withholding taxes          
Gross income tax withholding 165,250 164,660   -590 -0.4
Gross other individuals 40,080 37,490   -2,590 -6.5
less: Refunds 26,700 26,800   100 0.4
Total individuals' and other withholding taxation 178,630 175,350   -3,280 -1.8
Fringe benefits tax 4,530 4,320   -210 -4.6
Company tax 80,459 73,969   -6,490 -8.1
Superannuation funds 9,290 8,480   -810 -8.7
Resource rent taxes(a) 6,560 3,420   -3,140 -47.9
Income taxation revenue 279,469 265,539   -13,930 -5.0
Sales taxes          
Goods and services tax 53,730 53,080   -650 -1.2
Wine equalisation tax 730 780   50 6.8
Luxury car tax 460 400   -60 -13.0
Total sales taxes 54,920 54,260   -660 -1.2
Excise duty          
Petrol 5,840 5,790   -50 -0.9
Diesel 9,120 8,920   -200 -2.2
Beer 2,140 1,980   -160 -7.5
Other excisable products(b) 9,350 9,360   10 0.1
of which: Other excisable beverages(c) 990 960   -30 -3.0
Total excise duty revenue 26,450 26,050   -400 -1.5
Customs duty          
Textiles, clothing and footwear 720 710   -10 -1.4
Passenger motor vehicles 960 920   -40 -4.2
Excise-like goods(b) 5,850 5,850   0 0.0
Other imports 1,680 1,610   -70 -4.2
less: Refunds and drawbacks 180 260   80 44.4
Total customs duty revenue 9,030 8,830   -200 -2.2
Carbon pricing mechanism 8,685 8,340   -345 -4.0
Other indirect taxation          
Agricultural levies 436 443   7 1.6
Other taxes 3,033 3,202   169 5.6
Total other indirect taxation revenue 3,470 3,646   176 5.1
Indirect taxation revenue 102,555 101,126   -1,429 -1.4
Taxation revenue 382,023 366,664   -15,359 -4.0
Sales of goods and services 8,791 8,577   -213 -2.4
Interest received 4,628 4,313   -316 -6.8
Dividends 1,950 2,426   476 24.4
Other non-taxation revenue 5,769 5,768   0 0.0
Non-taxation revenue 21,138 21,085   -53 -0.3
Total revenue 403,161 387,749   -15,412 -3.8
Memorandum:          
Capital gains tax(d) 11,000 8,100   -2,900 -26.4
Medicare levy revenue 10,390 10,300   -90 -0.9

(a) Comprises gross revenue from the PRRT and MRRT.

(b) Tobacco estimates are not separately reported due to taxpayer confidentiality. See Budget Statement 9, note 3, footnote (b) for more information.

(c) Other excisable beverages are those not exceeding 10 per cent by volume of alcohol (excluding beer, brandy and wine).

(d) Capital gains tax is part of other individuals, companies and superannuation funds tax.

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