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Development of Australia's Taxation System Ta x , Super+You. Take Control. Years 7-10 Tax 101 Interactive - Shaping the system DEVELOPMENT OF AUSTRALIA'S TAXATION SYSTEM Fact sheet What is Australia's history in terms of tax events? What were the issues around these events and what was the context of the time? Challenge your preconceptions about policy systems through history. Australia's tax landscape has been shaped by a myriad of historical developments and government decisions. The following timeline has five stages in the development of Australia's tax system. During each period, key government decisions and social factors led to the introduction of new taxation policies and approaches. Convicts, colonials and customs | 1788-1850 From early colonisation through to the mid-19th century, Australia was a heady mix of cultures and convictions. 1. The First Fleet arrives in New South Wales to set up a penal colony, bringing with it a Royal Instruction to impose taxes as necessary. Soon after, wharfage fees and importation duties on wine, spirits and beer are imposed. 2. The Rum Rebellion (the only armed takeover of an Australian government) sees the overthrow and arrest of Governor William Bligh, who was limiting the use of spirits as payment for commodities. 3. Customs duties are introduced on the export of timber, wool, seal and whale oil, and seal skins. 4. Taxation revenue is used to fund hospital equipment and building works, as well as the construction of a gaol and an orphanage in Sydney. Riches, rules and rebellion | 1851–1900 Gold is discovered, and Australia's colonies begin to expand. 1. Death duties are levied in the colony of New South Wales. 2. The Eureka Stockade rebellion sees armed conflict on the Victorian goldfields against a gold licensing fee, which is seen as 'taxation without representation'. The licences were replaced by a Miner's Right. 3. New South Wales introduces the first land tax, with the other colonies soon following. 4. Tasmania establishes an income tax on its citizens, and all the other colonies progressively follow. Page 56 Ta x , Super+You. Take Control. Constitution, currencies and conflict | 1901–1940 Australia becomes a unified nation, with a baptism of fire. 1. The Federation of Australia brings in the Australian Government customs and excise system and provides the constitutional authority for an Australian Government income tax. 2. The Australian Government land tax system is introduced to fund age pensions, break up large landholdings and tax pastoral leases. 3. A new bank note tax means private currencies (issued by banks) are replaced by federally-issued notes in denominations of 10 shillings, £1, £5, £10, and any multiple of £10. 4. The Australian Government introduces income and estate taxes to help fund Australia's involvement in World War I. Toil, trade and tariffs | 1941–1960 War makes way for manufacturing and significant cultural events. 1. To help pay for the war effort, uniform tax laws are introduced in Australia, adding extensive powers to the Australian Government and greatly reducing the autonomy of the states. 2. Holden produces its first Australian-designed motor car, supported by Australian Government tariffs on imported motor vehicles and parts. 3. The Australian Government scraps its land tax, which provided significant revenue for over 40 years. 4. The Australian Government charges payroll tax to fund a national child endowment scheme, which lasted for 30 years before this became a state and territory tax. Health, holiday homes and hamburgers 1961–2000 Modern Australia thrives as the population pushes out to 20 million. 1. Medibank is replaced by Medicare as Australia's healthcare system, supported by Medicare levy funding. 2. A national goods and services tax (GST) of 10% is introduced to Australia. 3. The Australian Government brings in a capital gains tax and a fringe benefits tax commences the following year. 4. Business activity statements become part of the collection system behind Australia's new goods and services tax (GST). Page 57 Ta x , Super+You. Take Control. Interactive - Shaping the system Years 7-10 TaxTASK 101 1 DEVELOPMENT OF AUSTRALIA’S TAXATION SYSTEM Worksheet YOU WILL: YOU WILL NEED: synthesise and present information about tax events in a Fact Sheet: Interactive - Shaping the system - Development decade of Australia’s history of Australia’s taxation system draw conclusions about the interrelationship between tax, society and economy In this task, your group will research and report about a decade of taxation events in Australia’s history and how this shaped Australia’s current tax ‘landscape’. BUILD YOUR KNOWLEDGE 1. Review the information you have studied to deepen your knowledge of events in Australia’s taxation history: Read Fact sheet: Interactive - Shaping the system - Development of Australia’s taxation system Read notes of tax events collated by your teacher following Activity 5: History of tax in Australia. 2. Having been assigned an era of about 50 years in Australia’s history, locate and synthesise information from your sources to create a chart that describes and explains: events of the era that relate to tax the nation’s circumstances at the time, for example, war or economic growth effects of society and the economy on tax effects of tax events and issues on society and the economy. DRAW CONCLUSIONS 3. Develop a conclusion about the nation and tax at that time. 4. Display your chart aside other groups’ charts so that a timeline sequence is created. 5. Be prepared to be chosen randomly to report on your era and conclusion. 6. In your groups: discuss overall patterns and big understandings relating to all eras presented in the charts develop a conclusion that shows the relationship between society and tax since Australia was colonised: How has society shaped the evolution of tax in Australia and how has tax shaped society? Go online. Try the interactive version of this activity: https://www. taxsuperandyou.gov. au/sites/default/files/ interactives/shaping- the-system/index.html Page 58 Ta x , Super+You. Take Control. Years 7-10 Tax 101 Interactive - Shaping the system THE AUSTRALIAN TAXATION SYSTEM Fact sheet Explore Australia’s three levels of government, how they source their income and their major items of expenditure. Australia's taxation system consists of three levels: Australian, state and territory, and local. Although there are as many as 125 different taxes, they boil down to about 10 common taxes and most people will only have to pay a few of those. TAX COLLECTION SPENDING Tax collection – Australian Government So how is revenue collected? Spending – Australian Government So, what happens to all this money? The Australian Government collects over 80% of all tax revenue. This comes from nearly 100 different taxes. But only three of these The Australian Government distributes around one-third of all account for about two-thirds of all the tax collected in Australia: the tax it collects directly to the state and territory governments in grants and subsidies. Another third of Australian Government income tax for individuals taxes is spent each year on social security and welfare the goods and services tax payments, giving a direct personal benefit to households. The company tax. remainder is used by the Australian Government to directly fund services such as health, education and our defence forces. Tax collection – state and territory governments Let's examine how some of this revenue is put to use: At the state and territory level, around 50% of their revenue comes Federal funding flies high: If you drive across the Nullarbor, as grants from the Australian Government. Some of these grants you'll be reminded repeatedly of Australia's health system – the are for specific purposes, like shared funding to build a new Royal Flying Doctor Service (RFDS) has landing strips built highway or a hospital, while the rest is added to general revenue. on the Eyre Highway for its emergency use. The Australian State and territory governments top up their reserves with around Government funds the RFDS, which conducts over 12,000 25 different taxes, including charges on property, payroll taxes remote clinics and cares for over 200,000 patients annually. On and fees for the provision of services. average around 35,000 people require the RFDS emergency medical evacuation services each year. The RFDS could Tax collection – local governments not carry out this critically important work each year without At the local level, 80% of local government tax revenue comes funding from the Australian Government. from rates paid by property owners. This is the only local government tax. It creates 4% of the total tax collected in Australia. Local governments are also dependent on grants, receiving almost 20% of their tax revenue in grants from the Australian and state and territory governments. Page 62 Ta x , Super+You. Take Control. Spending – state and territory governments The state and territory governments also put their money to good use. They provide grants and subsidies to local governments, provide services such as building and maintaining social housing projects, looking after our roads, and helping to fund our public health system. Let's examine how some of this revenue is put to use: Buying bricks and mortar: Of the seven million dwellings in Australia, around 400,000 of them are social housing. That's almost 6% of all of Australia's dwellings – so you probably know someone benefiting from a state or territory government's funding of social housing. This funding enables housing support for many Australians, helping to provide them with affordable accommodation that is matched to their household needs. Almost 60% of the people assisted by social housing are receiving either a government age pension or a disability support pension. State and territory governments also fund around half of the cost of the Australian education system.
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