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Statement 5: Revenue

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Appendix E: Cash revenue statistics and history

Table E1: Commonwealth revenue (cash basis)(a)

Table E1:  Commonwealth revenue (cash basis)(a)

Table E1: Commonwealth revenue (cash basis)(a) (continued)

Table E1:  Commonwealth revenue (cash basis)(a)(continued)

(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 a Commonwealth general government GFS basis, consistent with the Uniform Presentation Framework (UPF). As a result, the category `Dividends and other' now includes many large items that were netted off revenue in outcomes prior 1999-2000, namely `Receipts from sales of goods and services' (around $3 billion from 1999-2000), `Receipts from sales of non-financial assets' (around $2.5 billion in 1999-2000 and 2000-01 and around $1.7 billion in 2001-02), `Other receipts' (around $3 billion from 1999-2000) and `GST receipts related to purchases/sales' (around $2 billion from 2000-01).

(b) Estimates.

(c) Presented on a basis inclusive of the Medicare levy. See memorandum item for Medicare levy outcomes and estimates.

(d) PPS denotes prescribed payments system (which was replaced by the new PAYG system from 1 July 2000).

(e) These items are reported net of Revenue Replacement Payments (RRPs) to the States.

(f) Excludes the diesel fuel rebate (DFR) offset to revenue, which is classified as an expense.

(g) This item includes the wine equalisation tax and the luxury car tax from 2000-01.

(h) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.

(i) 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.

(j) Outcomes and estimates of the DFR expense. Reported for informational purposes only.

Table E2: Major categories of revenue as a proportion of gross domestic product (cash basis)(a)

Table E2:  Major categories of revenue as a proportion of gross domestic product (cash basis)(a

(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 a Commonwealth general government GFS basis, consistent with the Uniform Presentation Framework (UPF). As a result, the category `Dividends and other' now includes many large items that were netted off revenue in outcomes prior 1999-2000, namely `Receipts from sales of goods and services' (around $3 billion from 1999-2000), `Receipts from sales of non-financial assets' (around $2.5 billion in 1999-2000 and 2000-01 and around $1.7 billion in 2001-02), `Other receipts' (around $3 billion from 1999-2000) and `GST receipts related to purchases/sales' (around $2 billion from 2000-01).

(b) The total for the individuals category also includes refunds.

(c) The total for the income tax category also includes refunds, PRRT and other withholding tax.

(d) Petroleum products excise includes crude oil and liquid petroleum gas (LPG) excise, but excludes the DFR offset to revenue, which is now classified as an expense.

(e) Other excise comprises excise from beer, potable spirits and tobacco.

(f) This item also includes the wine equalisation tax and the luxury car tax from 2000-01.

(g) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.

(h) The total for `other taxation revenue' also includes agricultural levies and other taxes.

(i) Estimates.

Table E3: Major categories of revenue as a proportion of total revenue (cash basis)(a)

Table E3:  Major categories of revenue as a proportion of total revenue (cash basis)(a)

(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 a Commonwealth general government GFS basis, consistent with the Uniform Presentation Framework (UPF). As a result, the category `Dividends and other' now includes many large items that were netted off revenue in outcomes prior 1999-2000, namely `Receipts from sales of goods and services' (around $3 billion from 1999-2000), `Receipts from sales of non-financial assets' (around $2.5 billion in 1999-2000 and 2000-01 and around $1.7 billion in 2001-02), `Other receipts' (around $3 billion from 1999-2000) and `GST receipts related to purchases/sales' (around $2 billion from 2000-01).

(b) The total for the individuals category also includes refunds.

(c) The total for the income tax category also includes refunds, PRRT and other withholding tax.

(d) Petroleum products excise includes crude oil and liquid petroleum gas (LPG) excise, but excludes the DFR offset to revenue, which is now classified as an expense.

(e) Other excise comprises excise from beer, potable spirits and tobacco.

(f) This item also includes the wine equalisation tax and the luxury car tax from 2000-01.

(g) Consistent with GFS reporting standards, FBT is no longer classified as an income tax.

(h) As well as excises, customs duty, sales tax and FBT, `other taxation revenue' includes agricultural levies and other taxes.

(i) Estimates.

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