14 November 2024

Appendix A:  Australian government taxes


The 2010 review of taxes, Australia’s Future Tax System, estimated that Australians pay 125 different taxes, across all levels of government. The below list covers every tax levied by the Australian government. We do not have a similar list for State and Territory governments.

Note that some government revenue is sometimes referred to as a separate tax when this is technically not the case. The most common example is ‘capital gains tax’, which is not a separate tax. Capital gains income is taxed through the income tax system, together with other income such as wages and business income.

Tax

Who pays

Who collects

2022-23 ($m)

Personal income tax

Individuals with income above a threshold

ATO

 301,220 

Company income tax

Corporate entities with profit

ATO

 153,158 

Goods and Services (GST)

Consumers

ATO

    87,908 

Excise and levies - gas and petroleum

Producers and manufacturers of gas and petroleum products

ATO*

    21,702 

Customs duty

Importers of good and services

Home Affairs*

    17,079 

Superannuation income tax

Superannuation funds on behalf of members

ATO

    10,356 

Excise and levies - other 

Businesses, mainly alcohol and tobacco manufacturers and importers

ATO

4,579 

Fringe benefits tax

Employers providing non-cash benefits to employees

ATO

 4,147 

Visa application charges

Applicants for visas

Home Affairs

3,156 

Income tax - non-residents

Non-resident individuals with Australian sourced income

ATO

2,459 

Resource rent tax 

Resources businesses on oil and gas profits over a threshold

ATO

1,725 

Major bank levy

5 major banks (Commonwealth bank of Australia, Westpac Banking Corporation, Australia and New Zealand Banking Group Limited, National Australia Bank, Macquarie Bank)

ATO

1,542 

Superannuation guarantee charge

Employers that do not fulfil their superannuation guarantee obligations

ATO

1,243 

Luxury car tax

Businesses that sell or import, and by individuals that import cars above a certain value

ATO

1,187 

Wine equalisation tax

Wine producers and wholesalers

ATO

1,141 

ASIC fees

Businesses and regulated entities

ASIC

1,014 

Passenger movement charges 

Airline, shipping companies and air charter operators on all travellers leaving Australia

Home Affairs

 829 

Regional broadband scheme

Telecommunications carrier licence holders

ACMA

799 

Agricultural levies

Agricultural businesses, growers, primary producers, processors, importers or exporters of leviable goods.

DAFF

677 

Import processing charges

Importing businesses

Home Affairs

450 

Offshore petroleum levy 

Certain registered holders of petroleum production licenses

ATO

    360 

Renewable energy target shortfall charges and interest 

Entities in non-compliance to Renewable Energy Target Scheme

CER

   307 

Foreign investment fees 

Foreign investors

ATO

      220 

Telecommunications industry levy

Telecommunications carriers

ACMA

220

Coal mining industry levy (long service leave funding)

Employers in coal mining industry

Coal LSL (for DEWR)

 166 

Radio communication taxes

Telecommunications providers with transmitter, and/or receiver and/or spectrum licences.

ACMA

       153 

SMSF levy 

Self managed super funds

ATO

 42 

Industry contribution levies 

Entities in the financial, gambling, bullion or digital currency exchange services industries with income and transaction volumes over certain thresholds

AUSTRAC

99 

ASIC supervisory cost recovery levies

Entities and individuals regulated by ASIC

ASIC

     61 

Telecommunication numbering charge

Telecommunications providers

ACMA

           60 

Broadcasting licence charges

Telecommunications industry

ACMA

           44 

Land tax equivalents and other levies 

Various entities on the commercial use of Commonwealth owned land, tax equivalence payment in Indian Ocean Territories and Jervis Bay, and entities mining on Christmas Island

DITRDCA

   32 

AFSA charges

Various entities using services (eg. Realisations charge in bankruptcies and insolvency)

AFSA

         27 

Other ATO penalties

Penalties not included in taxes listed above

ATO

           11 

Education levies

Education and training providers

Education

         6 

DCCEEW levies

Businesses importing equipment or bulk shipments of ozone depleting substances or synthetic greenhouse gases

DCCEEW

           5 

Other DAFF levies

Producers, manufacturers, sellers or distributors of certain goods

DAFF

            2 

Total

 

 

 618,288 

*Small amounts of customs duty are collected by the ATO