Home > Budget Paper No. 1 > Statement 5 > Appendix C: Receipts and revenue history and forecasts

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

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

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