Pocket Guide to the Australian Tax System

Home
Part 1: Australia’s tax system compared with the OECD
Part 2: Australian Government taxes
Appendix A: Description of revenue heads
Appendix B: Classification of Australian Government taxes
Appendix C: Revenue and receipts history and forecasts

Detailed information about taxation revenue can be found in the 2012-13 Mid-Year Economic and Fiscal Outlook (MYEFO). This guide includes information up to and including the 2012-13 MYEFO and the Tax Expenditures Statement 2011 (TES).

Australian Government financial statistics are reported on two accounting frameworks, both of which are used in this document. Part 1 uses accrual financial statistics as this is the accounting framework adopted by Organisation for Economic Co-operation and Development (OECD), whereas Part 2 uses cash financial statistics as this accounting framework provides for better historical analysis.

Copyright:

Your right to use material on this website (and your obligations in using that material) will be set out in the copyright statement on the relevant material.