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[]
[]
[]
["(a)","See footnote (a) on Table 2.3 for a general description of contents and coverage of Tables 2.1 to 2.12 inclusive."]
["(b)","Data on components prior to 1989/90 (which are available in ABS 5506.0) were obtained from the ABS and are consistent with ABS 5512.0."]
["(c)","Data for years before 1961/62 are derived from the national accounts. The main differences in coverage relate to \"Stamp duties\" and \"All other\"."]
[null,"For the four items shown, data for 1961/62 on the earlier basis are $73, 322, 208, and 603 million respectively."]
["(d)","Payroll taxes were introduced by the Commonwealth Government in 1941, and transferred to the States from 1 September 1971."]
["(e)","Item 33 in ABS 5506.0. Includes stamp duties, financial institutions taxes (which raised $95 million in the initial year,1982/83, rising to $1 831"]
[null,"million in 1994/95) and government borrowing guarantee levies ($83 million in 1994/95). From January 1991 includes debits taxes on financial"]
[null,"institutions: previously these were levied by the Commonwealth government."]
["(f)","Items 31 and 32 in ABS 5506.0. Includes municipal rates ($4 966 million in 1994/95), land taxes ($1 373 million in 1994/95), other property taxes"]
[null,"and estate inheritance and gift duty. The latter have raised less than $1 million per year since 1988/89. Between 1961/62 and 1970/71, estate duties "]
[null,"raised amounts equivalent to between 0.4 and 0.5 per cent of GDP, before declining through the 1970s to less than 0.1 per cent of GDP by 1981/82."]
["(g)","The largest component is franchise taxes; these raised $4 197 million or almost 1 per cent of GDP in 1994/95, it compares with 0.1 per cent in the "]
[null,"1960s. Vehicle taxes (which include taxes, fees and stamp duties on registration, drivers licences etc.) raised $3 359 million in 1994/95 "]
[null,"or about 0.7 per cent of GDP: between 1961/62 and 1993/94 this proportion fluctuated between 0.6 and 0.8 per cent."]
[null,"Gambling taxes raised $2 958 million in 1994/95; or 0.6 per cent of GDP: in the 1960s they averaged around 0.35 per cent of GDP."]
["(h)","Includes interest received and other revenue."]
["(i)","Shown as a \"Financing transaction\" in \"Government Financial Statistics\". Largely relates to borrowings by the Commonwealth formerly "]
[null,"passed on to states as advances. Recent negative values largely reflect repayments of past advances following the 1990 agreement for the "]
[null,"States to take over the responsibility for debt previously raised on their behalf by the Commonwealth."]
[]
["Sources:",null,null,"\"Government Financial Statistics\" (5512.0), Australian Bureau of Statistics, Canberra, annual."]
[{"$nulls":3},"\"Taxation Revenue, Australia\" (5506.0), Australian Bureau of Statistics, Canberra, annual."]
[{"$nulls":3},"\"Australian National Accounts, National Income and Expenditure\", Australian Bureau of Statistics, Canberra, February 1966."]
["Updated 31 May 1996"]