GST and User Pays
I'm in one of those moods
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Taxes on taxes on taxes .... tell us it ain't true PAF and Ausflying.
.... how many tax revenues have sky rocketed (both State and Fed) as a result of price inflations caused (in part) by GST (fuel taxes on taxes and the resultant revenues springs to mind).... so the states get the GST ..... how many state funding commitments has that supplanted for the fed's ???
... they are all awash with our money, yet you are apparently suggesting that none should go back to those who generate it in specific industry cases?? ..... bollocks 
.
...... our industry pays and pays and pays ... raising **** loads in revenue, yet every attempt is being made to cover costs of service and regulation by separate mechanisms such as 'user pays' ......the users are already paying **** loads more than it costs to operate our industry, how much of it does the industry see back????
.
.... and as for the rot that most people don't use aviation .... holy crap guys .. use ya brains
.... most people in some form or another derive a benefit from aviation (particularly commercial) as most people (some more than others granted) use it at some point .... AND in any event everyone derives a safety benefit from the system protections that (hopefully) will not have a Boeing full of Chimbu Chuck's Mum 
and her friends 
raining body parts and burning Jet A1 on the great unwashed in their homes in the burb's ......
..... by your phony/fuzzy logic ... people in regional areas should pay the real cost of phone connections, a pint of milk, fuel carriage costs, mail services etc etc ..... ???
.... I am sure the NFF, Nats and their Lib mates will love that policy 
.
…… right wing rationalist goofs
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been busy lately.. lemme hit the high points as I'm off to bed 
Wow. Shock horror. You mean the amount of tax you are paying has gone up with inflation! That's the idea of a broadbased consumption tax. If you are assuming that prices have gone up because of the GST take a look at Australian Infltion figures over the last five or so years.
I've an idea. Look up the income tax rate '96 and work out how much you'd have paid of your current income.
Then compare it to now.
Some people are never happy... and to think they say the Pom's whine!
No, our industry is not paying " loads more" than it costs to "recover the costs. I suspect if you are looking for that kind of thing, you'd want to look at QF ticketing prices SYD - LAX.
Now the yelling wasn't needed, but the thing that I find amusing is that you presume to tell me about my logic, when you clearly have absolutely no understanding of it.
Big calls you've made. Let's see the figures. Obviously to make these claims you have some treasury figures or the like?
As for "people" getting benefit out of aviation. Yes, and they pay for that. What is most amusing is that people working in an industry controlled by a duopoly would complain about pricing!
how many tax revenues have sky rocketed (both State and Fed) as a result of price inflations caused (in part) by GST
I've an idea. Look up the income tax rate '96 and work out how much you'd have paid of your current income.
Then compare it to now.
Some people are never happy... and to think they say the Pom's whine!
No, our industry is not paying "
loads more" than it costs to "recover the costs. I suspect if you are looking for that kind of thing, you'd want to look at QF ticketing prices SYD - LAX. Now the yelling wasn't needed, but the thing that I find amusing is that you presume to tell me about my logic, when you clearly have absolutely no understanding of it.
Big calls you've made. Let's see the figures. Obviously to make these claims you have some treasury figures or the like?
As for "people" getting benefit out of aviation. Yes, and they pay for that. What is most amusing is that people working in an industry controlled by a duopoly would complain about pricing!
I'm in one of those moods
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.... well lots a facts their ol' bean
.. right so explain why taxing taxes already paid is fair and reasonable
.... sure and then we will compare the additional cost of GST and the other taxes that should have come off etc etc
... really
... OK so how much is returned to the Fed's as profit???? how much is returned to shareholders of monopolistic assets that were owned by all of us for all of us!?!?
.... ... apples and pineapples PAF ... carriers are the users not the service providers ... simple concept really
... so you do not support subsidy of milk, comm's, fuel etc to the bush?! ..
... please ..ladies first 
.... who does??? and how???
... who would that be ... Howard and Costello
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nighty night ol' bean
Wow. Shock horror. You mean the amount of tax you are paying has gone up with inflation! That's the idea of a broadbased consumption tax.
I've an idea. Look up the income tax rate '96 and work out how much you'd have paid of your current income.
Then compare it to now.
No, our industry is not paying " loads more" than it costs to "recover the costs.
I suspect if you are looking for that kind of thing, you'd want to look at QF ticketing prices SYD - LAX.
... apples and pineapples PAF ... carriers are the users not the service providers ... simple concept really
Now the yelling wasn't needed, but the thing that I find amusing is that you presume to tell me about my logic, when you clearly have absolutely no understanding of it.
Big calls you've made. Let's see the figures. Obviously to make these claims you have some treasury figures or the like?
As for "people" getting benefit out of aviation. Yes, and they pay for that.
What is most amusing is that people working in an industry controlled by a duopoly would complain about pricing!
.
nighty night ol' bean
Although the Federal government is lying when it say that the GST is a State tax, it is true that the Federal government currently chooses to distribute to the States and Territories an amount roughly equivalent to the Commonwealth’s GST take. It could choose to do something different tomorrow.
However, it does not need to at the moment, because the punters don’t know about, or have long since forgotten about, the most significant High Court decision with respect to the Commonwealth and State taxing powers since the decision on the validity of conditions placed on grants.
The States and the Territories used to impose things called ‘past period franchise fees’ on the sale of things like fuel, alcoholic beverages and tobacco. The way the fees worked was that the State or Territory would charge a licence fee to sell those things, and the fee for the current month or year would be charged by reference to the amount of those things sold in some previous period.
Why not simply impose a tax on each litre of fuel or alcoholic beverage, or gram of tobacco, as and when it was sold, you ask? Because that would be what’s called ‘excise’, and only the Commonwealth is allowed to impose duties of excise.
Half a dozen or so years ago the High Court decided that these ‘past period franchise fees’ were really duties of excise which were therefore not validly imposed by the States (I’m a bit fuzzy on what was said about the Territories). Rather than let the punters enjoy the saving, the Commonwealth stepped in and charged as excise that which had been charged by the States and Territories as past period franchise fees. The rivers of gold that had been flowing to the States in the form of ‘past period franchise fees’ on fuel, alcoholic beverages and tobacco now flow to the Commonwealth as duties of excise.
And that source of revenue is entirely separate from GST.
However, it does not need to at the moment, because the punters don’t know about, or have long since forgotten about, the most significant High Court decision with respect to the Commonwealth and State taxing powers since the decision on the validity of conditions placed on grants.
The States and the Territories used to impose things called ‘past period franchise fees’ on the sale of things like fuel, alcoholic beverages and tobacco. The way the fees worked was that the State or Territory would charge a licence fee to sell those things, and the fee for the current month or year would be charged by reference to the amount of those things sold in some previous period.
Why not simply impose a tax on each litre of fuel or alcoholic beverage, or gram of tobacco, as and when it was sold, you ask? Because that would be what’s called ‘excise’, and only the Commonwealth is allowed to impose duties of excise.
Half a dozen or so years ago the High Court decided that these ‘past period franchise fees’ were really duties of excise which were therefore not validly imposed by the States (I’m a bit fuzzy on what was said about the Territories). Rather than let the punters enjoy the saving, the Commonwealth stepped in and charged as excise that which had been charged by the States and Territories as past period franchise fees. The rivers of gold that had been flowing to the States in the form of ‘past period franchise fees’ on fuel, alcoholic beverages and tobacco now flow to the Commonwealth as duties of excise.
And that source of revenue is entirely separate from GST.
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Originally Posted by Chimbu chuckles
It was repealed because it was an unjust tax....but all those unjustly taxed were not refunded that tax.
Originally Posted by Chimbu Chuckles
If EVERY CENT of GST collected on the behalf of the states goes back to the states how is it that the Federal Govt is 12 billion in the black (or whatever the figure is)?
If you can find on here the slice of the pie that says "GST Revenue" then I will eat the BIGGEST piece of humble pie ever! Or perhaps visit http://www.budget.gov.au/2006-07/bp3/html/bp3_main.htm and if you can find the part about the evil federal govt keeping all the GST revenue then the humble pie will come out again.
The reason they are $10billion in the black is because they paid of the debt that was left behind by Labor (ie No repayments on the mortgage) and they are awash with company taxes as a result of a booming economy.
Originally Posted by Chimbu Chuckles
All the various states and territories are guilty of NOT repealing ALL the various stamp duties and WSTs which they were required to do with the implementation of GST.
Originally Posted by chimbu chuckles
I have already outlined a raft of goods and services which were not taxed before GST....are you telling me all that new revenue goes to the states?
Originally Posted by chimbo chuckles
You accuse me of being thick...I would suggest you and PAF are pavlovian.
As just one example the GST component of my aircraft insurance policy is $565 and the Stamp Duty is $465.
Originally Posted by chimbu chuckles
All you proponents of GST and our wonderful taxation system suggest the Stamp Duty has been replaced with GST but really, in MANY IF NOT MOST CASES it is an additional tax....who gets the extra money?
Originally Posted by chimbu chuckles
The big difference between our points of view is that I believe taxation is levied to run the Govt and provide services to the population. You seem believe it is just to run the Govt and we should pay again for services from net wages.
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Originally Posted by Scurvy.D.Dog
right so explain why taxing taxes already paid is fair and reasonable ....
.... Wholesale Sales Tax ring a bell? just because it wasnt printed nicely on your receipt like it isn now doesnt mean it wasnt there
Originally Posted by Scurvy.D.Dog
how much is returned to shareholders of monopolistic assets that were owned by all of us for all of us!?!?
Scurvy that was easily the most pathetic post of this thread so far
I'm in one of those moods
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You act like we didnt have tax before th GST Wholesale Sales Tax ring a bell? just because it wasnt printed nicely on your receipt like it isn now doesnt mean it wasnt there
Name me one asset that has been sold off that has a monopoly? Lol good luck
Scurvy that was easily the most pathetic post of this thread so far
.
your turn PAF
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Airports arent a true monopoly... Sorry. Have a look at Avalon Vs Tullamarine... D'oh
So tell me Scurvy, how can you figure that the federal govt should put GST revenue back into aviation when the states recieve the revenue from GST?
And tell me, if the GST was a federal tax (which it isnt), if the aviation industry deserves to get GST revenue because they paid GST, why shouldnt the tennis club i mentioned before get some GST cash to help make tennis better? or why shouldnt packers polo club get some GST cash to make polo run more smoothly? Oh and how about the escort industry... they pay GST, why dont they deserve some cash to provide the girls with better working conditions?
So tell me Scurvy, how can you figure that the federal govt should put GST revenue back into aviation when the states recieve the revenue from GST?
And tell me, if the GST was a federal tax (which it isnt), if the aviation industry deserves to get GST revenue because they paid GST, why shouldnt the tennis club i mentioned before get some GST cash to help make tennis better? or why shouldnt packers polo club get some GST cash to make polo run more smoothly? Oh and how about the escort industry... they pay GST, why dont they deserve some cash to provide the girls with better working conditions?
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Originally Posted by Scurvy.D.Dog
how many items attracted WST, how much, who got it and what did Costello and Howard really do to ensure the WST came off before GST was applied?!
Originally Posted by chimbu chuckles
The vast bulk of the GST we pay on aviation was new taxation and not offset against WST etc being removed
Sales tax, also known as wholesale sales tax, was imposed on goods imported into Australia and goods that were manufactured and went into consumption in Australia. The tax was imposed on the wholesale selling price of the goods. The general rate of sales tax for the 1999–2000 financial year was 22%, with most goods taxed at this rate. Certain goods, however, were taxed at 12% or 32%; a component of the value of luxury motor vehicles was taxed at 45%. This tax was abolished on 1 July 2000.
Well Chimbu and Scurvy thats another one of your arguments up in flames
Grandpa Aerotart
Thread Starter
Sorry I called you pavlovian
No I think I said the vast amount of GST paid on aviation was new tax.
Things like GST on
Insurance policies (see previous example)
Labour rates
Aircraft spares
landing fees
airways charges
aircraft sales
Most did not attract tax before...and the stamp duty that I paid before I still pay now!!!!!!!!
Yes it's true that we paid fuel tax before that was in excess of the GST we pay on fuel now however we got something back for that...it helped to fund the regulator etc...and compared to the total tax take now on aviation the fuel tax was a drop in the bucket....and yet we are still being told we need to 'pay our way' via user pays fees to CASA.
It may sound simplistic and populist but in my view the total tax take is huge, our Govts are awash with money, and yet still demand we as 'users'...be that road or air...pay more.
To suggest YSSY etc are not monopolies is bizarre.
I get just as pissed off over car fuel excise and GST paid on that excise and privatisation of road infrastructure in and around Sydney...but this is an aviation forum.
If I lived in Australia and actually paid Oz taxes I would be in low orbit
My reference to pavlovian before was more along the lines of people in Australia generally have become pavlovian when it comes to paying yet another tax....what should get them angry doesn't.
I come back to Australia on holidays or RONs and see the costs and taxes and what Australians are getting for their tax money,or more accurately what they are not getting, and it enfuriates me.
Gotta dissagree there...just because the pollies say something is hard doesn't mean it is. If they wanted to they could pass a resolution which said "On the 31st of October 2006 stamp duties and the following taxes, x y and z, will no longer be levied". And it would happen.
As it stands we are 6 years into GST and, as you said, the states are awash with money, the federal govt is awash with money...and none are doing much to give some back to their employers...they are double taxing and still have their hands in our pockets for everything else we may want to use...things that used to be covered by our taxes.
Does this count from your link above and the humble pie thing?
Honest question not piss taking
I note with some disgust that the 10 billion budget surplus is approximately = to the Superannuation tax and fringe benefits tax take....thieving plicks.
No I think I said the vast amount of GST paid on aviation was new tax.
Things like GST on
Insurance policies (see previous example)
Labour rates
Aircraft spares
landing fees
airways charges
aircraft sales
Most did not attract tax before...and the stamp duty that I paid before I still pay now!!!!!!!!
Yes it's true that we paid fuel tax before that was in excess of the GST we pay on fuel now however we got something back for that...it helped to fund the regulator etc...and compared to the total tax take now on aviation the fuel tax was a drop in the bucket....and yet we are still being told we need to 'pay our way' via user pays fees to CASA.
It may sound simplistic and populist but in my view the total tax take is huge, our Govts are awash with money, and yet still demand we as 'users'...be that road or air...pay more.
To suggest YSSY etc are not monopolies is bizarre.
I get just as pissed off over car fuel excise and GST paid on that excise and privatisation of road infrastructure in and around Sydney...but this is an aviation forum.
If I lived in Australia and actually paid Oz taxes I would be in low orbit
My reference to pavlovian before was more along the lines of people in Australia generally have become pavlovian when it comes to paying yet another tax....what should get them angry doesn't.
I come back to Australia on holidays or RONs and see the costs and taxes and what Australians are getting for their tax money,or more accurately what they are not getting, and it enfuriates me.
what has been said is that it will EVENTUALLY eliminate all state taxes. Like i said before, getting rid of the state taxes ie stamp duty is a slow process. In the mean time the state govts benefit from having two taxes (eg. Stamp duty and GST) on some purchas
As it stands we are 6 years into GST and, as you said, the states are awash with money, the federal govt is awash with money...and none are doing much to give some back to their employers...they are double taxing and still have their hands in our pockets for everything else we may want to use...things that used to be covered by our taxes.
Does this count from your link above and the humble pie thing?
(a) Non-taxation revenue includes grants and subsidies, dividend income, interest income, sales of goods and services, and other.
I note with some disgust that the 10 billion budget surplus is approximately = to the Superannuation tax and fringe benefits tax take....thieving plicks.
Last edited by Chimbu chuckles; 19th Jun 2006 at 14:21.
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.... ... pissa ... ...
... don't be sorry ... on the contrary you prove the point ....... Avalon v's Tulla comon shall we compare infrastructure, position future expansion costs and realities .. and besides, name one more 'possible' Australian example ... perhaps an equally equipped competitor ..... hmmm ... just one more:-
.
ADELAIDE YPAD
ALBURY YMAY
ALICE SPRINGS YBAS
ARCHERFIELD YBAF
BANKSTOWN YSBK
BRISBANE YBBN
CAIRNS YBCS
CAMBRIDGE YCBG
CAMDEN YSCN
CANBERRA YSCB
COFFS HARBOUR YSCH
COOLANGATTA YBCG
DARWIN YPDN
ESSENDON YMEN
HAMILTON ISLAND YBHM
HOBART YMHB JANDAKOT YPJT
LAUNCESTON YMLT
MACKAY YBMK
MAROOCHYDORE YBMC
MELBOURNE YMML
MOORABBIN YMMB
PARAFIELD YPPF
PERTH YPPH
ROCKHAMPTON YBRK
SYDNEY YSSY
TAMWORTH YSTW
TOWNSVILLE YBTL
.
... and thats just the ones with towers ... there are plenty of others with regular Kero burners!
.
... so exactly how is this not a location specific natural monopoly? ...emm
.
... never said that! .... what I have asked is why the taxes (excluding Location Specific charges) across aviation (and across other industries) are not sufficient to have a proportion go back into maintaining the critical infrastructure without a separate and additional layer of funding though 'user pays'! ... the bottom line for me is simple .... make it efficient (corporatise - right size - restructure ..... carefully ) yet retain oversight in the peoples hands (through government administration .. and the public sensitivity that goes with it ) ... surely having profit returned (in part) to sustain and invest for future maintenance and growth is prudent for our future generations (or do we leave them fix it?) .. as opposed to the 'dividend now' mantra?
..... we (and our parents and grand parents) have all paid for (through development and growth) all the public assets like our aviation infrastructures .... this is what is driving people insane ..... every dam'd office in every dam'd part of industry is charging separately for every dam'd thing ... in any fair mind ... the tax we were/are already paying (let alone GST or LSP) is sufficient to cover costs + some if it were put to aviation services .... it is not costing the tax payer anyhow .... we were funding our industry at nil cost to them, to their benefit ....
.
..... but wait there’s more ......
.
...... we have to pay 'user fees' as well even though we have already fully paid + some
... not sure that anyone is saying aviation should get a GST cut, rather the double grab is rather obscene and the billing/tracking is mostly a debacle (.. you want to ask small/medium business what tax compliance is like), not to mention the general populous and the price tags on most things ..... GST .... do you believe you are paying less for anything??
.
... if the tennis folks need stuff they pay GST I guess .... then again ... if the tennis club or its members cannot raise enough in user fees then it would fold .... that’s really comparable with the aviation system in this country ...... same for packers polo club ..... NON ESSENTIAL ....
.... now ya talkin essential service ....... but rather than worry their little heads over tax and GST compliance .... lets pay for it all on a 'fuel excise' 
.... think the hat is back to you
... pissa ... ...
Airports aren’t a true monopoly... Sorry. Have a look at Avalon Vs Tullamarine... D'oh
comon shall we compare infrastructure, position future expansion costs and realities .. and besides, name one more 'possible' Australian example ... perhaps an equally equipped competitor ..... hmmm ... just one more:-.
ADELAIDE YPAD
ALBURY YMAY
ALICE SPRINGS YBAS
ARCHERFIELD YBAF
BANKSTOWN YSBK
BRISBANE YBBN
CAIRNS YBCS
CAMBRIDGE YCBG
CAMDEN YSCN
CANBERRA YSCB
COFFS HARBOUR YSCH
COOLANGATTA YBCG
DARWIN YPDN
ESSENDON YMEN
HAMILTON ISLAND YBHM
HOBART YMHB JANDAKOT YPJT
LAUNCESTON YMLT
MACKAY YBMK
MAROOCHYDORE YBMC
MELBOURNE YMML
MOORABBIN YMMB
PARAFIELD YPPF
PERTH YPPH
ROCKHAMPTON YBRK
SYDNEY YSSY
TAMWORTH YSTW
TOWNSVILLE YBTL
.
... and thats just the ones with towers ... there are plenty of others with regular Kero burners!
.
... so exactly how is this not a location specific natural monopoly? ...emm
.
So tell me Scurvy, how can you figure that the federal govt should put GST revenue back into aviation when the states receive the revenue from GST?
.... what I have asked is why the taxes (excluding Location Specific charges) across aviation (and across other industries) are not sufficient to have a proportion go back into maintaining the critical infrastructure without a separate and additional layer of funding though 'user pays'! ... the bottom line for me is simple .... make it efficient (corporatise - right size - restructure ..... carefully ) yet retain oversight in the peoples hands (through government administration .. and the public sensitivity that goes with it ) ... surely having profit returned (in part) to sustain and invest for future maintenance and growth is prudent for our future generations (or do we leave them fix it?) .. as opposed to the 'dividend now' mantra? ..... we (and our parents and grand parents) have all paid for (through development and growth) all the public assets like our aviation infrastructures .... this is what is driving people insane ..... every dam'd office in every dam'd part of industry is charging separately for every dam'd thing ... in any fair mind ... the tax we were/are already paying (let alone GST or LSP) is sufficient to cover costs + some if it were put to aviation services .... it is not costing the tax payer anyhow .... we were funding our industry at nil cost to them, to their benefit ....
.
..... but wait there’s more ......
.
...... we have to pay 'user fees' as well even though we have already fully paid + some
And tell me, if the GST was a federal tax (which it isn’t), if the aviation industry deserves to get GST revenue because they paid GST, why shouldn’t the tennis club i mentioned before get some GST cash to help make tennis better? or why shouldn’t packers polo club get some GST cash to make polo run more smoothly?
.
... if the tennis folks need stuff they pay GST I guess .... then again ... if the tennis club or its members cannot raise enough in user fees then it would fold .... that’s really comparable with the aviation system in this country ...... same for packers polo club ..... NON ESSENTIAL ....
Oh and how about the escort industry... they pay GST, why don’t they deserve some cash to provide the girls with better working conditions?
....... but rather than worry their little heads over tax and GST compliance .... lets pay for it all on a 'fuel excise'
Scurvy that was easily the most pathetic post of this thread so far
I'm in one of those moods
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ausflying
...oh no a typo ... thought you would have read the intent though i.e. how many items attracted WST, how much, who got it and what did Costello and Howard really do to ensure the WST came off prices, before GST was applied?!
.
... if it looks like a dead cat .. smells like a dead cat ... must be a dead cat
.
.. Chuck says, there are a ****e load more things attracting GST than was the case with WST ...... are you saying he is wrong??
.... hey Chuck 
.... you feel any heat ... no fire extinguisher required here ......
.
... flames ...... check ya 6 ausfrying
.
Originally Posted by Scurvy.D.Dog
.
how many items attracted WST, how much, who got it and what did Costello and Howard really do to ensure the WST came off before GST was applied?!
.
how many items attracted WST, how much, who got it and what did Costello and Howard really do to ensure the WST came off before GST was applied?!
... thought you would have read the intent though i.e. how many items attracted WST, how much, who got it and what did Costello and Howard really do to ensure the WST came off prices, before GST was applied?! .
... if it looks like a dead cat .. smells like a dead cat ... must be a dead cat
.
.. Chuck says, there are a ****e load more things attracting GST than was the case with WST ...... are you saying he is wrong??
Well Chimbu and Scurvy thats another one of your arguments up in flames
.... you feel any heat ... no fire extinguisher required here ...... .
... flames ...... check ya 6 ausfrying
.
I'm in one of those moods
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Thread drift giggle
... on the lighter side
.
Mujibar was trying to get into Australia legally through Immigration.
.
The Immigration Officer said, "Mujibar, you have passed all the tests,
except there is one more test, unless you pass it you cannot enter
Australia."
.
Mujibar said, "I am ready."
.
The officer said, "Make a sentence using the words Yellow, Pink and
Green."
.
Mujibar thought for a few minutes and said, "Mister Officer, I am
ready."
.
The Officer said, "Go ahead."
.
Mujibar said, "The telephone goes green, green, green, and I pink it up,
and say, 'Yellow, this is Mujibar.'"
.
Mujibar now works at <insert telco of choice>, perhaps you have spoken to him? .. sorry Woom's .. nighty night
.
Mujibar was trying to get into Australia legally through Immigration.
.
The Immigration Officer said, "Mujibar, you have passed all the tests,
except there is one more test, unless you pass it you cannot enter
Australia."
.
Mujibar said, "I am ready."
.
The officer said, "Make a sentence using the words Yellow, Pink and
Green."
.
Mujibar thought for a few minutes and said, "Mister Officer, I am
ready."
.
The Officer said, "Go ahead."
.
Mujibar said, "The telephone goes green, green, green, and I pink it up,
and say, 'Yellow, this is Mujibar.'"
.
Mujibar now works at <insert telco of choice>, perhaps you have spoken to him?
.. sorry Woom's .. nighty night
The GST is a Commonwealth tax
The Commonwealth Auditor General said this on 16 November 2001 (go here: http://www.anao.gov.au and search for “the road to Damascus?”)
.... The GST is imposed by Commonwealth legislation. Agreements entered into with the various State governments provide for the Commonwealth to collect this tax and forward it to the States. The Commonwealth will recover the costs it incurs.
Both the Commonwealth’s 2000-01 Budget papers16 (May 2000) and the Overview in the Final Budget Outcome17 (September 2001) were prepared on the basis that the Commonwealth Government was simply acting as the agent of the States and Territories in levying and collecting the GST, and therefore neither document recognised the GST as Commonwealth revenue, or the associated payments to the States and Territories as a Commonwealth expense [footnote 18]. Conversely, State governments have preferred to classify GST revenue as general purpose funding from the Commonwealth within their budget papers.
In the ANAO’s opinion, the better view is that the GST is controlled by the Commonwealth and, as such, should be recognised in the consolidated financial statements. This view is supported by the Australian Bureau of Statistics [footnote 19] which has advised that, for GFS purposes, the GST should be accounted for as a Commonwealth tax. Similarly, the Department of Treasury and the ATO have each recognised the GST as a Commonwealth tax within their respective financial statements:
• the ATO which reports the GST collected; and
• the Department of Treasury reporting the payment of GST equivalent amounts to State governments.
At the time of preparing this paper, final Commonwealth Consolidated Statements had not yet been presented for audit. Given its materiality, a failure to recognise the GST could be expected to attract a qualified audit report.
Both the Commonwealth’s 2000-01 Budget papers16 (May 2000) and the Overview in the Final Budget Outcome17 (September 2001) were prepared on the basis that the Commonwealth Government was simply acting as the agent of the States and Territories in levying and collecting the GST, and therefore neither document recognised the GST as Commonwealth revenue, or the associated payments to the States and Territories as a Commonwealth expense [footnote 18]. Conversely, State governments have preferred to classify GST revenue as general purpose funding from the Commonwealth within their budget papers.
In the ANAO’s opinion, the better view is that the GST is controlled by the Commonwealth and, as such, should be recognised in the consolidated financial statements. This view is supported by the Australian Bureau of Statistics [footnote 19] which has advised that, for GFS purposes, the GST should be accounted for as a Commonwealth tax. Similarly, the Department of Treasury and the ATO have each recognised the GST as a Commonwealth tax within their respective financial statements:
• the ATO which reports the GST collected; and
• the Department of Treasury reporting the payment of GST equivalent amounts to State governments.
At the time of preparing this paper, final Commonwealth Consolidated Statements had not yet been presented for audit. Given its materiality, a failure to recognise the GST could be expected to attract a qualified audit report.
