Notes to the financial statements
Note 2: Taxation revenue
General Government
2013
2012
$m
$m
Incom e taxation
Individuals and other w ithholding taxes
Gross income tax w ithholding
Gross other individuals
less Refunds
Total individuals and other w ithholding taxation
Fringe benefits tax
Company tax
Superannuation funds
Resource rent taxes
Total incom e taxation revenue
Australian Government
2013
2012
$m
$m
151,069
36,283
(26,801)
160,551
3,971
68,208
7,581
1,927
242,238
143,978
32,992
(25,537)
151,433
3,964
66,726
7,852
1,293
231,268
151,069
36,283
(26,801)
160,551
3,971
68,096
7,581
1,927
242,126
143,978
32,992
(25,537)
151,433
3,964
66,495
7,852
1,293
231,037
50,313
716
432
51,461
48,849
716
440
50,005
50,313
716
432
51,461
48,849
716
440
50,005
6,079
8,640
1,958
9,032
914
25,709
6,016
8,203
1,932
9,330
906
25,481
6,079
8,640
1,958
9,032
914
25,709
6,016
8,203
1,932
9,330
906
25,481
676
892
5,458
1,500
(354)
8,172
655
903
4,307
1,441
(202)
7,104
676
892
5,458
1,500
(354)
8,172
655
903
4,307
1,441
(202)
7,104
5,047
-
5,047
-
476
2,730
3,206
484
421
2,500
2,921
467
476
2,730
3,206
484
421
2,500
2,921
467
(484)
-
(467)
-
(484)
-
(467)
-
Total indirect taxation revenue
93,595
85,511
93,595
Total taxation revenue
335,833
316,779
335,721
(a) Other excisable beverages are those not exceeding 10 per cent by volume of alcohol.
85,511
316,548
Indirect taxation
Sales taxes
Goods and services tax
Wine equalisation tax
Luxury car tax
Total sales taxes
Excise duty
Petrol
Diesel
Beer
Other excisable products
Of which: Other excisable beverages(a)
Total excise duty revenue
Customs duty
Textiles, clothing and footw ear
Passenger motor vehicles
Excise-like goods
Other imports
less Refunds and draw backs
Total custom s duty revenue
Carbon pricing m echanism
Other indirect taxation
Agricultural levies
Other taxes
Total other indirect taxation revenue
Mirror taxes
less Transfers to States in relation to
mirror tax revenue
Mirror tax revenue
90
Notes to the financial statements
Note 3: Sales of goods and services
General Government
2013
2012
$m
$m
1,283
1,231
3,878
4,064
46
76
3,679
2,735
8,886
8,106
Sales of goods
Rendering of services
Operating lease rental
Other fees from regulatory services
Total sales of goods and services revenue
Cost of goods sold
490
421
Australian Government
2013
2012
$m
$m
7,367
7,072
11,000
10,339
81
114
3,679
2,735
22,127
20,260
840
752
Note 4: Interest and dividend income
General Government
2013
2012
$m
$m
Interest from other governm ents
State and Territory debt
Housing agreements
General purpose advances
Total interest from other governm ents
Australian Government
2013
2012
$m
$m
10
139
149
11
144
155
10
139
254
403
11
144
370
525
Interest from other sources
Advances
Deposits
Bills receivable
Bank deposits
Indexation of HELP receivable and
other student loans
Securities
Other
Total interest from other sources
42
131
181
40
140
3
255
43
249
51
274
41
266
96
412
377
1,887
877
3,495
388
2,403
1,233
4,462
377
2,703
558
4,255
388
3,470
893
5,566
Total interest
3,644
4,617
4,658
6,091
Dividends
Dividends from other public sector entities
Other dividends
Total dividends
972
2,107
3,079
1,267
1,395
2,662
2,175
2,175
1,472
1,472
Total interest and dividend incom e
6,723
7,279
6,833
7,563
Note 5: Other sources of non-taxation revenue
General Government
2013
2012
$m
$m
56
64
1,798
1,645
134
108
1,509
1,414
3,729
2,763
Industry contributions
Royalties
Seigniorage
Child support payments
Other
Total other sources of non-taxation
revenue
7,226
91
5,994
Australian Government
2013
2012
$m
$m
56
64
1,799
1,645
134
108
1,509
1,414
3,776
2,826
7,274
6,057
Notes to the financial statements
Note 6: Employee and superannuation expenses
General Government Australian Government
2013
2012
2013
2012
$m
$m
$m
$m
Wages and salaries expenses
18,486
18,192
22,207
21,605
2,624
261
1,012
1,977
5,874
3,194
234
1,278
1,987
6,693
3,333
293
1,062
2,106
6,794
3,741
286
1,327
2,099
7,453
Superannuation expenses
Superannuation
Superannuation interest
Total superannuation expenses
8,403
6,729
15,132
4,564
7,376
11,940
8,780
6,729
15,509
4,860
7,376
12,236
Total em ployee and superannuation expense
39,492
36,825
44,510
41,294
Other operating expenses
Leave and other entitlements
Separations and redundancies
Workers compensation premiums and claims
Other
Total other operating expenses
Employee expenses include salary and allowances received or receivable by 25 Cabinet
Ministers totalling $9.7 million during 2012-13 (22 Cabinet Ministers during 2011-12:
$7.6 million).
Note 7: Depreciation and amortisation expenses
General Government Australian Government
2013
2012
2013
2012
$m
$m
$m
$m
Depreciation
Specialist military equipment
Buildings
Other infrastructure, plant and equipment
Heritage and cultural assets
Total depreciation
Total am ortisation
Add back Amortisation of non-produced assets
Total depreciation and am ortisation expense
2,688
1,351
1,430
50
5,519
909
(31)
6,397
2,546
1,229
1,260
51
5,086
755
(33)
5,808
2,688
1,443
1,869
50
6,050
1,207
(95)
7,162
2,546
1,325
1,617
51
5,539
941
(81)
6,399
Note 8: Supply of goods and services
General Government
Australian Government
2013
2012
2013
2012
$m
$m
$m
$m
22,292
22,565
25,343
25,137
2,626
2,574
2,866
2,775
5,214
5,281
5,214
5,281
39,283
39,400
39,283
39,400
2,201
1,944
7,009
6,464
Supply of goods and services
Operating lease rental expenses
Health care payments
Benefits to households in goods and services
Other
Total paym ent for supply of goods
and services
71,616
92
71,764
79,715
79,057
Notes to the financial statements
Note 9: Interest expense
General Government
Australian Government
2013
2012
2013
2012
$m
$m
$m
$m
Interest on debt
Government securities
Loans
Taxation overpayments
Exchange settlement funds
Deposits
Other
Total interest on debt
12,225
10
503
30
12,768
11,414
16
668
44
12,142
11,896
131
503
32
44
99
12,705
11,343
200
668
52
43
137
12,443
Discount on concessional instruments
Unw inding of discount on provisions
Finance charges for finance leases
Other
Other financing costs
Total interest expense
870
287
68
190
1,415
14,183
635
603
71
28
1,337
13,479
870
289
131
223
1,513
14,218
635
608
76
49
1,368
13,811
Note 10: Grants expense
General Government
Australian Government
2013
2012
2013
2012
$m
$m
$m
$m
Current grants expense
State and Territory governments
Local governments
Private sector
Overseas
Non-profit organisations
Multi-jurisdictional sector
Other
Total current grants expense
Capital grants expense
Mutually agreed w rite-dow ns
Other capital grants
State and Territory governments
Local governments
Private sector
Multi-jurisdictional sector
Other
Total other capital grants expense
Total capital grants expense
Total grants expense
93
84,869
16
1,799
4,085
3,132
9,108
7,453
110,463
84,064
35
2,808
4,060
3,080
8,617
8,349
111,013
84,869
16
1,799
4,085
3,132
9,108
7,344
110,354
84,064
35
2,808
4,060
3,080
8,617
8,313
110,977
2,162
2,034
2,162
2,034
7,032
406
48
92
311
7,888
10,050
120,513
12,387
525
150
87
348
13,497
15,531
126,544
7,032
406
48
92
311
7,888
10,050
120,404
12,387
525
150
87
348
13,497
15,531
126,508