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Appendix C: Revenue Statistics 1988-89 to 1999-2000 (Cash Basis)

Table C1: Commonwealth Revenue ($m)(a)

  1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99(b) 1999-00(b)
Tax Revenue                        
Income Tax                        
     Individuals -                        
          Gross
          PAYE 		39106 41322 41704 41388 43035 44451 48078 53302 57401 62116 67630 72310
          Gross
          Other 		9666 9958 10932 8865 7905 8217 8971 9538 11110 11499 11770 12070
          Gross
          PPS(c) 		1440 1912 1693 1563 1589 1781 2049 2059 2110 2384 2600 2660
          Medicare
          Levy(d) 		2320 2545 2480 2385 2415 2870 3030 3350 4150 3760 4100 4270
          Refunds 4984 5672 6546 7516 7433 6743 7481 7835 8318 8935 9880 11330
     Total
     Individuals 		47548 50065 50263 46685 47511 50575 54647 60414 66453 70822 76220 79980
     Companies 10265 12926 14166 13419 13071 12700 15588 18252 19173 19406 21060 22040
              Superannuation 7 376 1053 1139 1522 1191 1913 1634 2595 3093 3770 3940
     Withholding
     Tax 		737 915 901 941 764 877 903 1349 1080 1137 1210 1310
     Petroleum
     Resource
     Rent Tax 		- 42 293 876 1389 1072 865 791 1308 907 420 720
     Fringe
     Benefits Tax 		990 1168 1262 1327 1344 1417 2740 3031 3163 3168 3230 3280
Total Income Tax 59547 65493 67938 64387 65602 67833 76656 85470 93773 98534 105910 111270
Indirect Tax                        
     Sales Tax 9402 10132 9365 9113 9252 10414 11624 12955 13308 14085 15080 15450
     Excise Duty-                        
          Crude Oil
          and
          LPG 		1188 1232 1354 64 116 62 27 13 9 16 29 115
                            Petroleum
          Products 		5828 6416 6642 7093 7200 8499 9406 10224 10543 10895 9521 9635
          Other
          Excise
          Duty 		2252 2239 2364 2324 2361 2253 2567 2612 2739 2663 2630 2930
     Total Excise
     Duty 		9268 9888 10360 9482 9677 10814 12001 12849 13291 13574 12180 12680
     Customs Duty 3752 3954 3319 3299 3331 3226 3474 3124 3289 3637 3640 3640
Total Indirect Tax 22422 23974 23044 21893 22260 24455 27099 28928 29888 31296 30900 31770
Other Taxes, Fees and Fines 1928 1876 2243 1690 1572 1736 1933 1988 2154 2387 2392 2371
TOTAL TAX REVENUE 83897 91343 93225 87970 89434 94024 105687 116386 125815 132217 139202 145411
Non-Tax Revenue                        
Interest Received 3755 3473 3309 2976 2477 2051 1790 1403 1126 1139 2158 2704
Dividends and Other 1144 1178 1558 2563 3150 4671 2952 3899 4089 3610 10304 12523
TOTAL NON-TAX REVENUE 4899 4651 4867 5539 5627 6722 4743 5302 5216 4749 12462 15226
TOTAL REVENUE 88796 95995 98093 93509 95062 100747 110430 121688 131031 136966 151664 160637
  1. Figures up to and including 1997-98 are on a Budget Sector basis. Figures for 1998-99 and 1999-2000 are on a General Government sector basis.
  2. Estimates for 1998-99 and 1999-2000 are derived using cash flow data from the Commonwealth's new accrual accounting system. As a result, the categories 'Interest Received' and `Dividends and Other' now include items that were netted off in previous budgets. For example, Interest Received now includes receipts from swaps (around $1.5-2 billion) and Dividends and Other now includes 'Sales of goods and services' (around $2.5-3 billion) and `Other sources of non-tax revenue' (around $3 billion), which were previously netted off. Estimates for Petroleum Products Excise are net of the Diesel Fuel Rebate Scheme.
  3. PPS denotes Prescribed Payments System.
  4. The Medicare levy was increased from 1.5 to 1.7 per cent for the period from 1 July 1996 to 30 June 1997 to fund the guns buy-back scheme.

Table C2: Major Categories of Revenue as a Proportion of Gross Domestic Product (per cent)

  Tax Revenue   Non-Tax Revenue   Total Revenue
Income Tax   Other Tax Revenue   Total Tax
Revenue		 Interest Dividends
and
Other		 Total
Non-Tax
Revenue		 Revenue
Individuals   Companies Super
Funds		 FBT Total
(c)		   Excises   Sales
Tax		 Customs
Duty		 Total
Other
Tax
(f)
Gross
PAYE
(a)		 Gross
Other
(a)		 Gross
PPS
(a)		 Total
(b)		   Petroleum
Products
(d)		 Other
(e)		 Total
Excises
1988-89 11.8 2.9 0.4 13.6 2.9 .. 0.3 17.0   2.0 0.6 2.6 2.7 1.1 7.0 23.9 1.1 0.3 1.4 25.3
1989-90 11.4 2.7 0.5 13.1 3.4 0.1 0.3 17.1   2.0 0.6 2.6 2.6 1.0 6.8 23.9 0.9 0.3 1.2 25.1
1990-91 11.1 2.9 0.4 12.7 3.6 0.3 0.3 17.2   2.0 0.6 2.6 2.4 0.8 6.4 23.6 0.8 0.4 1.2 24.8
1991-92 10.8 2.3 0.4 11.5 3.3 0.3 0.3 15.9   1.8 0.6 2.3 2.3 0.8 5.8 21.7 0.7 0.6 1.4 23.1
1992-93 10.6 2.0 0.4 11.2 3.1 0.4 0.3 15.4   1.7 0.6 2.3 2.2 0.8 5.6 21.0 0.6 0.7 1.3 22.3
1993-94 10.5 1.9 0.4 11.3 2.8 0.3 0.3 15.1 1.9 0.5 2.4 2.3 0.7 5.8 21.0 0.5 1.0 1.5 22.5
1994-95 10.8 2.0 0.5 11.5 3.3 0.4 0.6 16.2 2.0 0.5 2.5 2.5 0.7 6.1 22.3 0.4 0.6 1.0 23.3
1995-96 11.1 2.0 0.4 11.9 3.6 0.3 0.6 16.8 2.0 0.5 2.5 2.6 0.6 6.1 22.9 0.3 0.8 1.0 24.0
1996-97 11.5 2.2 0.4 12.5 3.6 0.5 0.6 17.7 2.0 0.5 2.5 2.5 0.6 6.0 23.7 0.2 0.8 1.0 24.7
1997-98 11.7 2.2 0.4 12.6 3.4 0.5 0.6 17.5 1.9 0.5 2.4 2.5 0.6 6.0 23.5 0.2 0.6 0.8 24.3
1998-99(g) 12.1 2.1 0.5 12.9 3.6 0.6 0.5 17.9 1.6 0.4 2.1 2.5 0.6 5.6 23.5 0.4 1.7 2.1 25.6
1999-00(g) 12.3 2.1 0.5 12.9 3.6 0.6 0.5 17.9 1.6 0.5 2.0 2.5 0.6 5.5 23.5 0.4 2.0 2.5 25.9
  1. The totals for these categories include Medicare levy collections.
  2. The total for the individuals category includes Medicare levy collections and refunds.
  3. The total for the income tax category also includes refunds, Medicare levy collections, PRRT and withholding tax.
  4. Petroleum products excise includes crude oil and LPG excise.
  5. The `Other' category comprises excise from beer, potable spirits and tobacco.
  6. As well as excises, sales tax and customs duty, `Other Tax Revenue' includes other taxes, fees and fines.
  7. Estimates for 1998-99 and 1999-2000 are on a General Government sector basis and are derived using cash flow data from the Commonwealth's new accrual accounting system. Note that the categories `Interest' and `Dividends and Other' include significant new items that were netted off in previous budgets. Estimates for Petroleum Products Excise are net of the Diesel Fuel Rebate Scheme.

Table C3: Major Categories of Revenue as a Proportion of Total Revenue (per cent)

  Tax Revenue   Non-Tax Revenue

Income Tax

 

Other Tax Revenue

  Total Tax
Revenue		 Interest Dividends
and
Other		 Total
Non-Tax
Revenue

Individuals

   Companies Super
Funds		 FBT Total
(c)

Excises

   Sales
Tax		 Customs
Duty		 Total
Other
Tax
(f)
Gross
PAYE
(a)		 Gross
Other
(a)		 Gross
PPS
(a)		 Total
(b)		 Petroleum
Products
(d)		 Other
(e)		 Total
Excises
1988-89 46.5 11.3 1.6 53.5 11.6 .. 1.1 67.1 7.9 2.5 10.4 10.6 4.2 27.4 94.5 4.2 1.3 5.5
1989-90 45.5 10.8 2.0 52.2 13.5 0.4 1.2 68.2 8.0 2.3 10.3 10.6 4.1 26.9 95.2 3.6 1.2 4.8
1990-91 44.8 11.6 1.7 51.2 14.4 1.1 1.3 69.3 8.2 2.4 10.6 9.5 3.4 25.8 95.0 3.4 1.6 5.0
1991-92 46.8 9.8 1.7 49.9 14.4 1.2 1.4 68.9 7.7 2.5 10.1 9.7 3.5 25.2 94.1 3.2 2.7 5.9
1992-93 47.7 8.8 1.8 50.0 13.7 1.6 1.4 69.0 7.7 2.5 10.2 9.7 3.5 25.1 94.1 2.6 3.3 5.9
1993-94 46.8 8.6 1.9 50.2 12.6 1.2 1.4 67.3 8.5 2.2 10.7 10.3 3.2 26.0 93.3 2.0 4.6 6.7
1994-95 46.1 8.6 2.0 49.5 14.1 1.7 2.5 69.4 8.5 2.3 10.9 10.5 3.1 26.3 95.7 1.6 2.7 4.3
1995-96 46.4 8.3 1.8 49.6 15.0 1.3 2.5 70.2 8.4 2.1 10.6 10.6 2.6 25.4 95.6 1.2 3.2 4.4
1996-97 46.7 9.0 1.7 50.7 14.6 2.0 2.4 71.6 8.1 2.1 10.1 10.2 2.5 24.5 96.0 0.9 3.1 4.0
1997-98 48.0 8.8 1.8 51.7 14.2 2.3 2.3 71.9 8.0 1.9 9.9 10.3 2.7 24.6 96.5 0.8 2.6 3.5
1998-99(g) 47.1 8.2 1.8 50.3 13.9 2.5 2.1 69.8 6.3 1.7 8.0 9.9 2.4 22.0 91.8 1.4 6.8 8.2
1999-00(g) 47.5 7.9 1.7 49.8 13.7 2.5 2.0 69.3 6.1 1.8 7.9 9.6 2.3 21.3 90.5 1.7 7.8 9.5
  1. The totals for these categories include Medicare levy collections.
  2. The total for the individuals category includes Medicare levy collections and refunds.
  3. The total for the income tax category also includes refunds, Medicare levy collections, PRRT and withholding tax.
  4. Petroleum products excise includes crude oil and LPG excise.
  5. The `Other' category comprises excise from beer, potable spirits and tobacco.
  6. As well as excises, sales tax and customs duty, `Other Tax Revenue' includes other taxes, fees and fines.
  7. Estimates for 1998-99 and 1999-2000 are on a General Government sector basis and are derived using cash flow data from the Commonwealth's new accrual accounting system. Note that the categories `Interest' and `Dividends and Other' include significant new items that were netted off in previous budgets. Estimates for Petroleum Products Excise are net of the Diesel Fuel Rebate Scheme.

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