5     General Government Revenue

Key Issues

·       Total General Government Sector revenue is estimated to be $6 428.1 million in 2020‑21.

·       In 2019-20, a number of revenue lines were significantly impacted by the public health response to COVID-19 and the economic consequences of the containment measures. The impact of a number of taxation-related support measures is also reflected in the 2019-20 revenue outcome.

·       Despite this, 2019-20 actual revenue was maintained at 2019-20 Budget levels largely as a result of the timing of GST revenue to the State and strong conveyance duty receipts.

·       The Treasurer’s Annual Financial Report 2019‑20 provides comparisons and explanations between the 2019-20 State Budget estimates and the 2019-20 actuals.

·       The COVID-19 pandemic will continue to have an impact on revenue in 2020-21 and across the Forward Estimates reflecting the gradual recovery in the State and national economies and the continuation of a number of taxation-related social and economic support measures.

·       The forecasts included in this chapter have been prepared in an environment of ongoing ambiguity. The revenue outlook across the Budget and Forward Estimates therefore remains uncertain.

·       From 2020-21 to 2023-24, revenue is forecast to grow by $907.1 million (or by a compound annual growth rate of 4.5 per cent) due mainly to growth in Grants revenue across the period.  

·       Key components of General Government Sector revenue in 2020‑21 include:

-   GST Revenue, which is estimated to be $2 212.3 million, a decrease of $189.6 million from the 2019‑20 actual of $2 401.9 million.

-   Taxation Revenue, which is estimated to be $1 220.6 million, a decrease of $50.4 million from the 2019‑20 actual of $1 271.0 million; and

-   Australian Government Payments for Specific Purposes, which are estimated to be $1 805.1 million, an increase of $382.3 million from the 2019‑20 actual of $1 422.8 million.

·       Tasmania’s share of revenue from Grants, including GST revenue and Australian Government Payments for Specific Purposes, equates to 63.3 per cent of Total General Government Sector revenue.


 

Total Revenue

This chapter provides an overview of Revenue for the 2020‑21 Budget and Forward Estimates including the 2019‑20 actuals. Table 5.1 lists the major General Government Sector revenue sources.

Table 5.1:         General Government Sector Revenue

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Revenue from transactions

 

 

 

 

 

 

Grants

3 973.3 

3 898.7 

4 066.1 

4 411.7 

4 688.6 

4 929.1 

Taxation

1 215.5 

1 271.0 

1 220.6 

1 297.1 

1 338.8 

1 375.3 

Sales of goods and services

416.0 

382.8 

433.4 

459.2 

468.0 

475.4 

Fines and regulatory fees

103.1 

92.9 

102.2 

108.1 

109.4 

110.8 

Interest income

16.8 

9.8 

14.9 

15.4 

16.8 

11.9 

Dividend, tax and rate equivalent income

524.1 

541.9 

413.1 

348.2 

296.0 

257.4 

Other revenue

157.9 

216.9 

177.9 

172.8 

177.0 

175.4 

 

6 406.7 

6 413.9 

6 428.1 

6 812.4 

7 094.6 

7 335.2 

 

 

 

 

 

 

 

 

Tasmania’s most significant source of funding is Grants revenue (including GST revenue and Australian Government Payments for Specific Purposes), which comprises 63.3 per cent of total revenue in 2020‑21. State Own‑Source Revenue accounts for 36.7 per cent of total revenue.

Chart 5.1 shows the composition of Total General Government Sector revenue over time.

Major revenue risks and sensitivities are discussed in chapter 1 of this Budget Paper. The variances in revenue items are outlined in the Policy and Parameter Statement in chapter 4 of this Budget Paper.

Chart 5.1:         Composition of Total Revenue, 2014‑15 to 2023‑241

Title: Composition of Total Revenue, 2014-15 to 2023-24 - Description: The chart shows that GST Grants revenue continues to be the primary source of revenue across the 2020-21 Budget and Forward Estimates period, followed by Other Australian Government Grants.

Notes:

1.    Data reflects actual outcomes for 2014-15 to 2019‑20.

2.    Other Australian Government Grants includes Specific Purpose Payments and National Partnership Payments.

3.    Other includes: Sales of goods and services; Fines and regulatory fees; Interest income; Dividend, tax and rate equivalent income; and Other revenue.


 

Grants

Grants primarily reflect transfers of funding from the Australian Government and are estimated to be $4 066.1 million in 2020-21.

Table 5.2:         Grants

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

General Purpose Payments (Untied Funding)

 

 

 

 

 

 

GST Revenue

2 475.3 

2 401.9 

2 212.3 

2 678.7 

2 821.2 

2 968.1 

 

 

 

 

 

 

 

Payments for Specific Purposes (Tied Funding)1

 

 

 

 

 

 

Specific Purpose Payments2

1 012.4 

1 043.6 

1 099.9 

1 156.0 

1 192.1 

1 244.0 

National Partnership Payments3

435.9 

379.1 

705.2 

527.2 

631.7 

679.7 

Total Payments for Specific Purposes

1 448.3 

1 422.8 

1 805.1 

1 683.3 

1 823.8 

1 923.7 

 

 

 

 

 

 

 

Other Grant and Subsidies4

49.7 

73.9 

48.7 

49.7 

 43.6 

37.2 

Total Grants

3 973.3 

3 898.7 

4 066.1 

4 411.7 

4 688.6 

4 929.1 

 

 

 

 

 

 

 

Notes:

1.    Estimates of Specific Purpose Payments may differ from those published in the Australian Government 2020-21 Budget due to different assumptions around timing and activity levels.

2.    Specific Purpose Payments include National Health Reform; Quality Schools, Quality Outcomes; National Housing and Homelessness; and National Skills and Workforce Development.

3.    Estimates of National Partnership Payments may differ from those published in the Australian Government 2020-21 Budget due to the application of Australian Accounting Standard AASB 15 Revenue from Contracts with Customers.

4.    Other Grants and Subsidies primarily relate to payments to the State for Commonwealth Own Purpose Expenditure.

 

In accordance with the Intergovernmental Agreement on Federal Financial Relations, transfers from the Australian Government fall into two categories:

·       General Purpose Payments, which are ‘untied’ payments that can be used at the State’s discretion. The GST distribution is the only GPP received by Tasmania in 2020-21; and

·       Conditional (tied) funding in the form of Payments for Specific Purposes, including Specific Purpose Payments and National Partnership Payments. These payments must only be spent for purposes as agreed with the Australian Government.

The Australian Government also provides payments directly to State agencies through Commonwealth Own Purpose Expenditure. Most of these payments will be made to the Department of Health and the Department of Communities Tasmania.

GST Revenue

GST Revenue is the largest single source of revenue for Tasmania representing 34.4 per cent of Total General Government Sector revenue in 2020‑21.

In accordance with the Intergovernmental Agreement on Federal Financial Relations, all GST Revenue collected by the Australian Government is distributed amongst the states and territories. Each jurisdiction’s GST entitlement is dependent on three factors: national GST collections; the state’s per capita relativity; and the state’s share of the national population.

For the 2020-21 Budget, Treasury has continued to use its own financial model to forecast GST revenues. The model incorporates the latest Commonwealth Grants Commission assessments and recommended relativities, Australian Government forecasts of the GST pool and state and territory populations and own source revenue estimates.

The Commonwealth Grants Commission has assessed Tasmania as having a higher per capita GST need than all other jurisdictions, except the Northern Territory, and the State is a major beneficiary of the equalisation process, receiving $1.1 billion, or approximately 90.1 per cent, more GST revenue in 2020-21 than its per capita share. This reflects the relatively higher cost of service provision in the State and the below average capacity to raise revenue. Tasmania has the second lowest assessed fiscal capacity and Western Australia has the strongest assessed fiscal capacity.

Table 5.3 shows GST Revenue estimates for the national pool and Tasmania.

Table 5.3:         Tasmanian GST Revenue Estimates

 

2019-20

2020-21

2021-22

2022-23

2023-24

 

Forward

Forward

Forward

Actual

Budget

Estimate

Estimate

Estimate

 

 

 

 

 

 

National GST Collections ($m)

60 236

59 920

66 140

70 752

74 587

Tasmania's GST Share (%)1

3.68

4.01

4.05

3.99

3.98

Tasmania's GST Revenue ($m)2,3

2 401.9

2 212.3

2 678.7

2 821.2

2 968.1

 

 

 

 

 

 

Notes:

1.    For the calculation of GST share the negative $188.2 million residual adjustment is recognised in 2019-20, rather than in 2020‑21.

2.    The 2020-21 Budget includes the negative $188.2 million residual adjustment.

3.    The 2020-21 Budget is based on the actual 2020-21 relativity recommended by the CGC.

 

GST payments to Tasmania are expected to be $2 212.3 million in 2020-21.

The primary driver of lower estimates of GST revenue to Tasmania in the 2020-21 Budget is a $25.4 billion reduction in the Australian Government’s forecasts of the GST pool since the 2019-20 Australian Government Budget, largely driven by the impact of the COVID-19 pandemic. Virus containment measures, particularly health and travel restrictions, have significantly impacted consumption throughout 2020, and in particular the consumption of services and discretionary expenditure that is subject to GST.

It is noted in the Australian Government 2020-21 Budget that there remains a high level of uncertainty around the domestic outlook and economic recovery with large upside and downside risks associated with the GST pool forecasts.

The reduction in forecast GST revenue has been partially offset by an increase in Tasmania’s forecast share of the GST from approximately 3.68 per cent in 2019-20 to 4.01 per cent in 2020-21. This reflects an increase in Tasmania’s forecast share of the national population and the positive impact of the CGC’s 2020 Methodology Review.

GST revenue to Tasmania in 2020-21 also includes an adjustment of negative $188.2 million for GST revenue that was overpaid to the State in 2019-20. This relates to the difference between actual GST receipts received by the Australian Government and payments made to the states based on forecasts contained in the Australian Government’s 2019-20 Mid-Year Economic and Fiscal Outlook.

Chart 5.2 below illustrates the difference between the 2019-20 and 2020-21 Budget estimates for GST revenue to Tasmania over the 2020-21 Budget and Forward Estimates. As noted in chapter 4 of this Budget Paper, GST revenue estimates for the period 2020-21 to 2022-23 have reduced by $343.3 million compared to the 2019-20 Budget estimates for the same period.

Chart 5.2:         GST Revenue to Tasmania, 2014‑15 to 2023‑24

Title: GST Revenue to Tasmania, 2014-15 to 2023-24 - Description: The chart illustrates the difference in the 2019-20 and 2020-21 Budget estimates of GST revenue to Tasmania over the Forward Estimates. It shows that a higher level of GST revenue was forecast in the 2019-20 Budget compared to the 2020-21 Budget due primarily to an estimated large drop in receipts in 2020-21. From 2021-22 estimates are similar.

Note:

1.    The 2020-21 Budget includes the negative $188.2 million residual adjustment.

 

The Australian Government has legislated new GST distribution arrangements that will be progressively implemented from 2021-22. The new arrangements include a guarantee that each state and territory will be no worse off in total over the period from 2021-22 to 2026-27 than they would have been under the previous GST distribution arrangements. Due to the uncertain forecasting environment, no estimated guarantee payments have been included in the 2020‑21 State Budget.

Commonwealth Payments for Specific Purposes

Specific Purpose Payments and Reform Funding

SPPs are an ongoing funding arrangement between the Australian Government and the states for service delivery in a particular sector. These include the National Skills and Workforce Development SPP, the National Housing and Homelessness Agreement, the National Health Reform Agreement and the National School Reform Agreement (Quality Schools, Quality Outcomes).

In 2020-21, Tasmania will receive an estimated $1 099.9 million in SPPs and Reform Funding. The growth in SPPs and reform funding primarily reflects an increase in National Health Reform and Quality Schools, Quality Outcomes funding.

It is noted that estimates of SPPs may differ from those published in the Australian Government 2020‑21 Budget due to different assumptions around timing and activity levels.

National Partnership Payments

NPPs are provided to each state through National Partnership Agreements and Project Agreements. The agreements are usually time-limited and aim to support the delivery of projects, facilitate reforms within the State or reward the State for delivering on national reforms.

In 2020-21, NPPs for Tasmania will be an estimated $705.2 million. New funding has been provided in response to the COVID-19 pandemic, including the COVID‑19 Public Health Response, Infrastructure Stimulus Funding, JobTrainer and HomeBuilder agreements. Additional new funding also includes the National Legal Assistance Partnership, the Tasman Bridge Upgrade, the Tourism Icons Package for Freycinet and Revitalising TAFE Campuses across Australia, and an extension to the Universal Access to Early Childhood Education agreement to 31 December 2021.

The Budget also recognises increased funding under the Roads for Strategic Importance and Road Component of the Land Transport and Infrastructure Projects, Community Health and Hospitals Program and the Natural Disaster Relief and Recovery Arrangements in response to flood, fire and storm events.

Table 5.4 details the Payments for Specific Purposes for Tasmania in 2020-21 and over the Forward Estimates period.

 

 

 

 

 

 


 

Table 5.4:         Commonwealth Payments for Specific Purposes1  

 

2019-20 

Budget 

2019-20 

 

Actual 

2020-21 

Budget 

2021-22 
Forward 

Estimate 

2022-23 
Forward 

Estimate 

2023-24 
Forward 

Estimate 

 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

Specific Purpose Payments

Health

 

 

 

 

 

 

 

National Health Reform

447.3 

455.6 

485.5 

511.9 

517.3 

550.6 

 

Education

 

 

 

 

 

 

 

Quality Schools, Quality Outcomes ‑ Government Schools

207.7 

209.2 

218.5 

228.3 

237.5 

245.4 

 

Quality Schools, Quality Outcomes ‑

Non-Government Schools

291.5 

312.3 

329.0 

350.1 

370.8 

381.2 

 

Total Education Payments

499.2 

521.5 

547.5 

578.4 

608.3 

626.5 

 

 

 

 

 

 

 

 

 

National Skills and Workforce Development

32.2 

32.4 

32.5 

32.9 

33.2 

33.6 

 

 

 

 

 

 

 

 

 

National Housing and Homelessness

33.7 

34.1 

34.4 

32.9 

33.3 

33.3 

 

Total Specific Purpose Payments

1 012.4 

1 043.6 

1 099.9 

1 156.0 

1 192.1 

1 244.0 

 

 

 

 

 

 

 

 

 

National Partnership Payments2

 

 

 

 

 

 

 

Health

 

 

 

 

 

 

 

Redevelopment of the Royal Hobart Hospital

54.7 

43.6 

22.3 

.... 

.... 

.... 

 

Public Dental Services for Adults

3.4 

4.3 

3.8 

.... 

.... 

.... 

 

Essential Vaccines

1.1 

0.3 

1.1 

1.1 

1.1 

1.1 

 

Community Health and Hospitals Program

12.4 

.... 

37.5 

13.8 

12.0 

12.0 

 

COVID-19 Public Health Response

.... 

51.3 

93.4 

.... 

.... 

.... 

 

Other3

10.3 

10.2 

11.8 

0.7 

0.7 

0.4 

 

Total Health National Partnerships

81.9 

109.7 

169.9 

15.6 

13.8 

13.5 

 

 

 

 

 

 

 

 

 

Education

 

 

 

 

 

 

Universal Access to Early Childhood Education4

13.3 

11.7 

16.0 

6.9 

.... 

.... 

National School Chaplaincy Program

2.2 

4.0 

2.8 

2.2 

.... 

.... 

Other5

1.5 

1.6 

1.7 

0.2 

0.2 

.... 

Total Education National Partnerships

17.0 

17.2 

20.4 

9.3 

0.2 

.... 

 

 

 

 

 

 

 

Housing

 

 

 

 

 

 

HomeBuilder

.... 

.... 

13.5 

13.5 

.... 

.... 

Total Housing National Partnerships

.... 

.... 

13.5 

13.5 

.... 

.... 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 5.4:         Commonwealth Payments for Specific Purposes (continued)1

 

2019-20 

Budget 

2019-20 

 

Actual 

2020-21 

Budget 

2021-22 
Forward 

Estimate 

2022-23 
Forward 

Estimate 

2023-24 
Forward 

Estimate 

$m 

$m 

$m 

$m 

$m 

$m 

Community Services (including Disability)

 

 

 

 

 

 

DisabilityCare Australia Fund6

23.0 

.... 

23.0 

24.0 

24.1 

24.1 

COVID-19 Domestic Violence Support

.... 

.... 

1.5 

2.1 

.... 

.... 

Other7

2.7 

7.6 

2.6 

2.5 

1.7 

.... 

Total Community Services (including Disability) National Partnerships

25.7 

7.6 

27.1 

28.6 

25.8 

24.1 

 

 

 

 

 

 

 

Skills and Workforce Development

 

 

 

 

 

 

National Partnership for Skilling Australians Fund

6.1 

0.8 

5.0 

5.0 

5.0 

5.0 

Energising Tasmania

2.3 

.... 

2.7 

2.7 

2.7 

2.0 

Job Ready Generation Package - North-West Tasmania

1.1 

0.7 

1.3 

1.2 

.... 

.... 

Revitalising TAFE Campuses across Australia

.... 

.... 

2.0 

5.0 

.... 

.... 

JobTrainer

.... 

.... 

10.5

.... 

.... 

.... 

Other8

7.0 

4.2 

4.4 

0.4 

.... 

.... 

Total Skills and Workforce Development National Partnerships

16.5 

5.7 

25.9 

14.3 

7.7 

7.0 

 

 

 

 

 

 

 

Infrastructure

 

 

 

 

 

 

Land Transport Infrastructure Projects

 

 

 

 

 

 

   Road Component

68.9 

52.8 

39.2 

22.5 

76.0 

60.3 

   Bridgewater Bridge

6.0 

.... 

30.0 

50.0 

150.0 

211.0 

   Roads of Strategic Importance

13.0 

4.7 

88.3 

149.3 

134.5 

193.3 

   Rail Component

15.0 

17.0 

36.0 

41.0 

28.0 

6.0 

   Urban Congestion Fund

16.2 

.... 

4.1 

13.4 

9.5 

10.0 

   Black Spot Projects

4.0 

1.7 

3.5 

2.8 

2.8 

.... 

   Bridges Renewal program

4.2 

2.8 

5.1 

2.2 

1.7 

.... 

   Heavy Vehicle Safety & Productivity Program

4.7 

2.5 

6.0 

2.7 

.... 

.... 

   Tasman Bridge Upgrade

.... 

.... 

.... 

.... 

25.0 

20.0 

   COVID-19 Infrastructure Stimulus Funding

.... 

....  

32.6 

1.7 

.... 

.... 

Launceston City Deal - Tamar River

8.8 

....  

11.3 

12.4 

16.3 

7.6 

Other9

0.3 

....  

0.7 

.... 

....

.... 

Total Infrastructure National Partnerships

141.0 

81.3 

256.8 

298.0 

443.7 

508.2 

 

 

 

 

 

 

 

 


Table 5.4:         Commonwealth Payments for Specific Purposes (continued)1

 

2019-20 

Budget 

2019-20 

 

Actual 

2020-21 

Budget 

2021-22 
Forward 

Estimate 

2022-23 
Forward 

Estimate 

2023-24 
Forward 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Environment

 

 

 

 

 

 

Sustainable Rural Water Use and Infrastructure Program10

15.7 

.... 

7.0 

.... 

.... 

.... 

Cradle Mountain Experience

5.0 

.... 

22.0 

8.0 

.... 

.... 

National Water Infrastructure Development Fund

.... 

14.0 

3.0 

25.0 

32.0 

20.0 

Management of the World Heritage Values of the Tasmanian Wilderness11

5.1 

9.5 

5.1 

5.1 

5.1 

5.1 

Disaster Risk Reduction

.... 

.... 

2.1 

1.0 

1.0 

1.0 

Project Marinus

33.0 

15.7 

36.7 

1.7 

1.7 

0.1 

Pest and Disease Preparedness and Response

1.1 

1.1 

1.2 

1.2 

0.9 

0.7 

COVID-19 National and World Heritage Projects

.... 

.... 

5.4 

.... 

.... 

.... 

Cascades Female Factory

.... 

.... 

2.0 

.... 

.... 

.... 

Other12

.... 

0.1 

0.8 

0.1 

.... 

.... 

Total Environment National Partnerships

59.8 

40.4 

85.3 

42.1 

40.8 

27.0 

 

 

 

 

 

 

 

Other Services

 

 

 

 

 

 

Financial Assistance to Local Governments - Financial Assistance Grant program13

39.4 

79.2 

38.2 

80.2 

83.9 

87.3 

National Legal Assistance Partnership

.... 

.... 

12.9 

13.1 

12.3 

12.6 

Natural Disaster Relief and Recovery Arrangements

40.3 

27.1 

44.6 

5.4 

2.9 

.... 

Tourism Icons Package - Freycinet

.... 

0.2 

3.7 

2.6 

.... 

.... 

COVID-19 Legal Assistance Funding

.... 

.... 

0.9 

.... 

.... 

.... 

Small Business Regulatory Reform

3.1 

.... 

3.1 

3.3 

.... 

.... 

Other14

11.1 

10.8 

2.7 

1.2 

0.4 

.... 

Total Other Services

93.9 

117.3 

106.2 

105.8 

99.6 

99.9 

 

 

 

 

 

 

 

Total National Partnership Payments

435.9 

379.1 

705.2 

527.2 

631.7 

679.7 

 

 

 

 

 

 

 

TOTAL PAYMENTS FOR SPECIFIC PURPOSES

1 448.3 

1 422.8 

1 805.1 

1 683.3 

1 823.8 

1 923.7 

 

 

 

 

 

 

 

Notes:

1.    Estimates of Specific Purpose Payments may differ from those published in the Australian Government 2020-21 Budget due to different assumptions around timing and activity levels.

2.    Estimates of National Partnership Payments may differ from those published in the Australian Government 2020-21 Budget due to the application of Australian Accounting Standard AASB 15 Revenue from Contracts with Customers.

3.    Includes funding for National Bowel Cancer Screening Program, Expansion of BreastScreen Australia Program, Comprehensive Palliative Care, Lymphedema Compression Garments, Suicide Prevention and Improving Health Services in Tasmania.

4.    Includes funding for Universal Access to Early Childhood Education to 31 December 2021.

5.    Includes funding for National Quality Agenda for Early Childhood Education and Care, Online Safety, Supporting Students with Disabilities, Local Schools Community Fund and Independent Public Schools.

6.    DisabilityCare Australia Fund receipts of $22.5 million were received in 2019-20. These receipts are not currently reflected in the 2020‑21 Budget and Forward Estimates. In accordance with AASB 15 Revenue from Contracts with Customers, these funds will be receipted in 2020-21 and will be reflected in the 2020-21 Revised Estimates Report.

7.    Includes funding for Home and Community Care for Veterans and the Municipal and Essential Services Transition Fund.

8.    Includes funding for Infection Control Training, Building Australia's Future Workforce through Vocational Education, the Tasmanian Jobs and Investment Fund and the Industry and Indigenous skills centre.

9.    Includes funding for Temporary Assistance for Tasmanian Exporters and the Regional Tourism Infrastructure and Innovation Fund.

10.  Funding previously included in the Sustainable Rural Water Use and Infrastructure Program is shown as National Water Infrastructure Development Fund.

11.  The increase in 2019-20 actual primarily reflects the reimbursement of expenditure incurred in 2018‑19 due to the timing of Australian Government receipts.

12.  Includes funding for Prepared Communities, Bushfire Wildlife and Habitat Recovery and On-Farm Emergency Water Infrastructure.

13.  The 2020-21 figure reflects approximately 50 per cent of the 2020-21 Financial Assistance Grant funding receipted from the Australian Government in 2019-20.

14.  Includes funding for Provision of Fire Services, Women’s Safety Package - Technology Trials, National Bushfire Mitigation Program, Disaster Resilience and Family Law Information Sharing.

 

State Taxation

State Taxation forecasts have been prepared against a background of significant ambiguity and uncertainty, particularly given the uncertain economic environment.

As part of the Government’s response to the COVID-19 pandemic a number of taxation measures were introduced in 2019-20 as part of the Government’s economic and social support measures including:

·       a waiver of Payroll Tax on JobKeeper wages;

·       Payroll Tax waivers in 2019-20 to assist businesses with the impact of COVID‑19 for Tasmanian hospitality, tourism, and seafood industry employers and Tasmanian employers with wages of up to $5 million in 2019‑20 that were adversely affected by COVID‑19;

·       reintroducing a twelve month Payroll Tax rebate to approved employers for the wages of new youth employees (aged 24 years and under) employed between 1 April and 31 December 2020;

·       a Land Tax waiver in 2019‑20 for taxpayers that had a liability of less than $150; and

·       a waiver of the road component of Motor Tax in 2019-20 for heavy vehicles for businesses severely impacted by COVID‑19.

The Payroll Tax waiver for JobKeeper payments and a Land Tax exemption for 2020‑21 for commercial land owners that have suffered significant financial impact due to COVID‑19 will apply in 2020-21. In addition, as recommended by PESRAC, the Government will extend the Payroll Tax rebate scheme as it relates to:

·       new youth employees for 18 months from 31 December 2020 to 30 June 2022;

·       apprentices and trainees employed in specific industries for 12 months from 30 June 2021 to 30 June 2022; and

·       apprentices and trainees in all industries from 1 January 2021 to 30 June 2022.

These measures, together with the ongoing impacts of the COVID-19 pandemic have impacted the 2019‑20 actual State Taxation revenue and will continue to have an impact over the Budget and Forward Estimates.

Chart 5.3 compares the 2020-21 Budget forecasts to the 2019-20 Budget forecasts.

Chart 5.3:         State Taxation Revenue, 2014‑15 to 2023‑24

Title: State Taxation Revenue, 2014-15 to 2023-24 - Description: The chart shows that the 2020-21 Budget forecasts fall below the 2019-20 Budget forecasts in 2020-21, returning to slightly higher levels from 2021-22.

From 2020‑21 to 2023‑24, State Taxation revenue is forecast to grow by $154.7 million (or by a compound annual growth rate of 4.1 per cent).

Payroll tax forecasts, particularly in 2020-21, have been impacted by a reduction in total payroll employment and hours worked since the commencement of the COVID‑19 pandemic and the impact of the Government’s waiver of Payroll Tax on wages paid to employees under the Australian Government’s JobKeeper Payment program.

Conveyance Duty forecasts reflect the continued strength in the residential property market, with the volume and value of transactions remaining relatively stable over the course of the pandemic.

Land Tax forecasts for 2020-21 include the impact of the Government’s Land Tax relief in 2020‑21 for commercial property owners impacted by the COVID‑19 pandemic. Land Tax revenue is forecast to return to growth over the Forward Estimates after the cessation of Land Tax relief from 2021‑22.

Further information is included in chapter 1, Current Budget Risks and Sensitivities, around the risks to State Taxation revenue over the Budget and Forward Estimates period.

Table 5.5 provides details of the components of the State Taxation estimates.


 

Table 5.5:         State Taxation

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Payroll tax

379.4 

343.4 

351.9 

374.8 

384.6 

398.0 

 

 

 

 

 

 

 

Taxes on property

 

 

 

 

 

 

Land tax

119.0 

124.9 

116.7 

150.8 

156.5 

162.4 

Fire service levies1

68.1 

73.8 

70.1 

72.6 

75.1 

77.7 

Government guarantee fees

16.6 

14.4 

14.1 

14.3 

17.3 

17.9 

Conveyance duty

236.7 

314.2 

268.7 

269.6 

284.1 

289.7 

 

440.4 

527.3 

469.6 

507.2 

533.0 

547.7 

Taxes on provision of goods and services

 

 

 

 

 

 

Gambling taxes

 

 

 

 

 

 

Annual wagering levy

.... 

0.7 

1.5 

1.5 

1.5 

1.5 

Casino tax and licence fees2

51.2 

38.7 

45.8 

49.8 

48.9 

48.1 

Lottery tax

35.6 

39.8 

40.7 

41.6 

42.6 

43.5 

Point of consumption wagering tax

.... 

6.0 

12.0 

12.3 

12.7 

13.0 

Totalizator wagering levy

7.6 

3.8 

.... 

.... 

.... 

.... 

Insurance duty

99.6 

104.2 

108.3 

109.1 

110.9 

114.3 

 

194.1 

193.3 

208.4 

214.4 

216.6 

220.5 

Taxes on the use of goods and services

 

 

 

 

 

 

Vehicle registration fees

45.5 

47.5 

44.8 

48.1 

49.1 

50.1 

Motor vehicle fees and taxes

 

 

 

 

 

 

Motor vehicle duty

50.3 

49.4 

43.2 

42.3 

43.2 

44.1 

Motor tax

96.7 

100.8 

93.7 

100.6 

102.7 

105.2 

Motor vehicle fire levy

9.0 

9.4 

9.0 

9.6 

9.8 

10.0 

 

201.6 

207.1 

190.7 

200.7 

204.8 

209.3 

 

 

 

 

 

 

 

TOTAL STATE TAXATION

1 215.5 

1 271.0 

1 220.6 

1 297.1 

1 338.8 

1 375.3 

 

 

 

 

 

 

 

Notes:

1.    Fire service levies are reported as a tax for the purposes of the Uniform Presentation Framework. However, all revenues go directly to the State Fire Commission.

2.    Casino tax and licence fees does not reflect the Government’s Future Gaming Market policy.


 

Tax Expenditure Statement

This statement provides an estimate of the revenue the Government has forgone, or the financial benefit obtained by taxpayers, through concessions, benefits and incentives that the Government provides through the tax system. Tax expenditures have been estimated for the main revenue lines of Payroll Tax, Land Tax and Conveyance Duty.

Methodology

Tax exemptions, rebates and concessions are measured based on the revenue foregone approach, where the value of the revenue that would have been received if the standard rate of tax had been applied is estimated.

The methodology does not allow for any behavioural changes that may result if an exemption, rebate or concession was removed. The approach also does not allow for potential tax rate changes that may result if a tax exemption, rebate or concession were removed.

Where thresholds are removed, the resulting measure of expenditure is labelled a tax free threshold in the table below. The tax expenditure, or revenue foregone, associated with providing tax free thresholds has been calculated for Payroll Tax.

All other expenditure measures included in Table 5.6 are measured as deviations from the current tax settings.

Table 5.6:         Estimated Major Tax Expenditures

 

2019-20 

2020-21 

 

Budget 

Budget 

 

$m 

$m 

Payroll Tax1

 

 

Tax-free threshold2

166.3 

154.6 

Educational institutions exemption

13.2 

14.8 

Health care service provider exemptions

5.7 

5.7 

Employer Payroll Tax rebate for additional positions created

4.8 

4.1 

Payroll Tax waivers3

.... 

16.3 

 

190.0 

195.5 

Land Tax4, 5

 

 

Principal place of residence exemption

132.4 

188.9 

Primary production land exemption

88.7 

95.1 

Religious bodies, charitable institutions, or educational institutions exemption

7.0 

9.0 

Other6

3.3 

3.6 

Land Tax waiver for commercial land7

.... 

32.3 

 

231.4 

328.9 


 

Table 5.6:         Estimated Major Tax Expenditures (continued)

 

2019‑20 

2020-21 

 

Budget 

Budget 

 

$m 

$m 

Conveyance Duty8

 

 

Corporate reconstructions9

.... 

2.2 

First home buyer duty concession10

5.4 

7.1 

Duty concession for pensioners downsizing11

1.2 

1.3 

Family farm transfers

2.1 

2.9 

Transfer of public road or park/garden to council

2.9 

3.9 

Relationship breakdown or spouse and significant relationship transfers

8.5 

9.6 

Other12

3.4 

4.2 

 

23.5 

31.2 

 

 

 

TOTAL

444.9 

555.6 

 

 

 

Notes:

1.    The Payroll Tax base consists of all wages paid in Tasmania in 2019‑20 based on annual adjustment returns lodged by taxpayers and WorkCover data for employers who are not required to register for Payroll Tax. Actual Payroll Tax data for 2019-20 has been used as the basis for the 2020‑21 estimate.

2.    While the 2019‑20 estimate reflected the approach used for the 2019‑20 Budget, the tax free threshold for 2020‑21 reflects the use of apportionment of Tasmanian to Australia-wide group wages used in determining an employer’s annual Payroll Tax liability.

3.    The Government introduced several Payroll Tax support measures during 2019‑20 to mitigate the economic impact of the COVID‑19 pandemic in Tasmania including:

-     a waiver from Payroll Tax for hospitality, tourism and seafood industry businesses for the 2019‑20 financial year;

-     a waiver from Payroll Tax for small to medium businesses with an annual payroll of up to $5 million in Australian wages whose operations have been impacted by COVID‑19 for the 2019‑20 financial year; and

-     a waiver from Payroll Tax for JobKeeper wages. 

As these waivers were introduced after the 2019‑20 Budget was released, the cost of providing them is not reflected under the 2019‑20 column. Only the JobKeeper waiver continues beyond 2019‑20, which is estimated at $16.3 million for 2020‑21.

4.    The Land Tax base is all freehold land in Tasmania in 2020‑21. Land classified as principal place of residence and primary production land is charged a nil rate of Land Tax. Property used for religious, charitable or educational purposes is exempt from Land Tax.

5.    While the 2019‑20 estimate reflects the approach used for the 2019‑20 Budget, the Land Tax expenditure estimates for 2020‑21 reflect the use of property aggregation. This has resulted in an increase in the principal place of residence exemption as principal place of residence land is now combined with general land for the purposes of calculating the value of Land Tax revenue foregone.

6.    Comprises land owned by the Australian Government, aged care providers and charitable organisations and the Land Tax exemptions for both short‑stay accommodation properties and newly built housing that are made available for long-term rental, until 30 June 2023.

7.    As part of the Government’s taxation related social and economic support measures for 2020‑21, a Land Tax exemption is available for taxpayers who own commercial land as at 1 July 2020, where they are able to satisfy the Commissioner of State Revenue they have been adversely financially impacted during the COVID‑19 pandemic.

8.    The Conveyance Duty tax base is comprised of concessional or exempt properties transferred in 2019‑20. Estimates are based on the expected growth in Conveyance Duty revenue. Not all exempt transactions are recorded and not all valuation data is available, therefore the estimates are likely to be understated.

9.    A duty exemption for corporate reconstructions commenced on 6 December 2016.

10.  The Government has extended the eligible period for duty concessions for eligible first home buyers of established homes, from 30 June 2020 to 30 June 2022.

11.  The Government has extended the eligible period for duty concessions for eligible pensioners that downsize their home, from 30 June 2020 to 30 June 2022.

12.  Comprises transfers to a special trustee under section 37 of the Duties Act 2001 and instances where there is no change in beneficial ownership.

Other Revenue Sources

Sales of Goods and Services

Revenue from the Sales of Goods and Services is estimated to be $433.4 million in 2020-21.

Table 5.7 details the major components of revenue from the Sales of Goods and Services.

Table 5.7:         Sales of Goods and Services1

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Departmental Fees and Recoveries

 

 

 

 

 

 

Communities Tasmania

51.2 

56.2 

53.1 

56.8 

56.8 

56.8 

Education

40.0 

22.8 

42.2 

43.3 

46.3 

46.9 

Finance-General

0.1 

.... 

2.5 

2.5 

2.5 

2.6 

Health2

203.4 

194.3 

234.2 

236.1 

238.7 

241.5 

Justice

4.1 

2.2 

4.5 

4.6 

4.7 

4.8 

Marine and Safety Tasmania

3.4 

3.4 

5.2 

4.8 

3.7 

5.9 

Office of the Governor

0.1 

0.1 

0.1 

0.1 

0.1 

0.1 

Police, Fire and Emergency Management

3.7 

4.0 

3.8 

3.9 

3.9 

4.0 

Premier and Cabinet

9.8 

6.0 

7.7 

7.7 

7.8 

8.7 

Primary Industries, Parks, Water and Environment3

53.4 

45.0 

38.9 

53.2 

54.6 

54.2 

State Fire Commission

6.2 

6.1 

6.4 

6.5 

6.6 

6.8 

State Growth

9.7 

14.1 

9.8 

9.9 

10.0 

10.1 

Tasmanian Audit Office

5.6 

5.0 

5.5 

5.6 

5.8 

5.9 

TasTAFE

23.7 

22.0 

18.4 

22.9 

24.9 

25.4 

 

414.3 

381.2 

432.3 

457.9 

466.5 

473.6 

 

 

 

 

 

 

 

Other Sales of Goods and Services

1.7 

1.6 

1.1 

1.3 

1.5 

1.8 

 

 

 

 

 

 

 

TOTAL SALES OF GOODS AND SERVICES

416.0 

382.8 

433.4 

459.2 

468.0 

475.4 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes:

1.    The information provided in this table may differ from the Sales of Goods and Services for each agency in Government Services Budget Paper No 2 due to the elimination of inter-agency transactions during the consolidation process.

2.    The increase in 2020-21 primarily reflects an increase in Pharmaceutical Benefits Scheme Medicare revenues resulting from the inclusion of chemotherapy pharmaceuticals.

3.    The decrease in 2020-21 primarily reflects the expected impact of the COVID‑19 pandemic and associated travel restrictions on income received through entry fees and various business enterprises conducted within the State’s National Parks and reserves.


 

Fines and Regulatory Fees

Revenue from Fines and Regulatory Fees is estimated to be $102.2 million in 2020-21.

Table 5.8 details the major components of Fines and Regulatory Fees.

Table 5.8:         Fines and Regulatory Fees1

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Fines2

23.7 

12.0 

23.4 

23.5 

23.6 

23.7 

 

 

 

 

 

 

 

Fees

 

 

 

 

 

 

Abalone Licences

6.2 

4.4 

6.3 

6.4 

6.6 

6.8 

Water Licence Fees

2.1 

2.0 

2.1 

2.2 

2.2 

2.3 

Environment Fees

4.1 

4.6 

4.2 

4.2 

4.3 

4.4 

Driver’s Licences

7.2 

7.1 

7.1 

7.5 

7.7 

7.9 

Photo Licence Fees

1.8 

1.7 

1.8 

1.8 

1.9 

1.9 

Vehicle Inspection Services Fees3

.... 

.... 

0.1 

0.1 

0.1 

0.1 

Quarantine Fees

4.0 

1.6 

4.1 

4.1 

4.1 

4.1 

Consumer Affairs Office Regulatory Fees

0.6 

0.5 

0.6 

0.6 

0.6 

0.6 

Magisterial Courts Regulatory Fees

0.7 

1.2 

0.7 

0.7 

0.7 

0.7 

Registrar-General Regulatory Fees

2.0 

2.0 

2.0 

2.0 

2.0 

2.0 

Supreme Court Regulatory Fees

1.2 

3.3 

1.2 

1.2 

1.2 

1.2 

Other Regulatory Fees

49.5 

52.5 

48.7 

53.8 

54.5 

55.2 

 

79.4 

80.9 

78.8 

84.6 

85.9 

87.1 

 

 

 

 

 

 

 

TOTAL FINES AND REGULATORY FEES

103.1 

92.9 

102.2 

108.1 

109.4 

110.8 

 

 

 

 

 

 

 

Notes:

1.    The information provided in this section may differ from the Fines and Regulatory Fees for each agency in Government Services Budget Paper No 2 due to the elimination of inter-agency transactions during the consolidation process.

2.    The decrease in 2019-20 actual primarily reflects a reduction in fines imposed together with the temporary cessation of some enforcement action as a result of the COVID‑19 pandemic.

3.    Vehicle Inspection Service fees were estimated to be $49 000 in 2019-20. The actual for 2019-20 was nil.

 

 

 

 

 

 

 

Interest Income

Interest income is estimated to be $14.9 million in 2020-21. The reduction in interest income in 2020‑21 primarily reflects a decrease in interest rate compared to the 2019-20 Budget.

Dividend, Tax and Rate Equivalent Income

Dividend, tax and rate equivalent income is estimated to be $413.1 million in 2020-21.

Dividends and taxation equivalents payable by a number of government businesses have been impacted by the public health measures to limit the spread of COVID‑19. This impacted on profitability in 2019-20 and this is expected to continue in 2020-21. This has been offset by an improved profit outcome and forecast for Hydro Tasmania in 2020-21.

Dividend, tax and rate equivalent income is forecast to decrease over the Forward Estimates period. The decrease is primarily due to lower profit forecasts for Hydro Tasmania, reflecting an expectation of less favourable trading conditions in the National Electricity Market and a return to long-run average levels of generation.

Table 5.9 details the dividend, tax and rate equivalent income in 2020-21 and the Forward Estimates period.

Chart 5.4:         Dividend, Tax and Rate Equivalent Income, 2014-15 to 2023‑241

Title: Dividend, Tax and Rate Equivalent Income, 2014-15 to 2023-24 - Description: The chart shows that returns from Government businesses were historically high in 2019-20 and are forecast to decrease across the 2020-21 Budget and Forward Estimates.

Note:

1.    Data presented on an accruals basis and reflects actual outcomes for 2014-15 to 2019-20.


 

Table 5.9:         Dividend, Tax and Rate Equivalent Income1

 

2019-20 

2019-20 

2020-21 

2021-22 

2022-23 

2023-24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

Dividends

 

 

 

 

 

 

Aurora Energy Pty Ltd2

27.0 

28.1 

.... 

.... 

6.9 

11.8 

Hydro Tasmania3

105.2 

120.0 

115.0 

118.5 

61.2 

12.9 

Motor Accidents Insurance Board4

43.8 

41.9 

32.6 

31.5 

24.6 

20.2 

Public Trustee5

.... 

.... 

.... 

.... 

.... 

.... 

Sustainable Timber Tasmania

.... 

2.0 

2.0 

.... 

.... 

.... 

Tasmanian Networks Pty Ltd6

14.9 

28.9 

26.7 

5.4 

11.0 

18.8 

Tasmanian Ports Corporation Pty Ltd7

9.4 

10.8 

4.6 

.... 

8.9 

9.7 

Tasmanian Public Finance Corporation

12.9 

15.2 

11.5 

5.9 

9.1 

8.5 

TT-Line Company Pty Ltd8

43.0 

30.9 

29.2 

.... 

9.6 

.... 

 

256.2 

277.8 

221.7 

161.4 

131.2 

81.9 

Special Dividends9

 

 

 

 

 

 

Motor Accidents Insurance Board

50.0 

50.0 

.... 

.... 

.... 

.... 

Tasmanian Public Finance Corporation

39.5 

39.5 

.... 

.... 

.... 

.... 

 

89.5 

89.5 

.... 

.... 

.... 

.... 

Mersey Community Hospital Dividend

 

 

 

 

 

 

Dividend for Mersey Community Hospital

83.7 

83.7 

86.6 

89.7 

92.8 

96.1 

 

83.7 

83.7 

86.6 

89.7 

92.8 

96.1 

Taxation Equivalents

 

 

 

 

 

 

Aurora Energy Pty Ltd2,10

7.1 

(2.3)

.... 

4.6 

7.1 

7.1 

Hydro Tasmania3

35.0 

51.5 

57.5 

30.9 

4.5 

7.5 

Metro Tasmania Pty Ltd10

.... 

(1.5)

.... 

.... 

.... 

.... 

Motor Accidents Insurance Board

8.1 

5.5 

15.5 

13.5 

15.2 

16.9 

Public Trustee

.... 

0.2 

.... 

.... 

.... 

.... 

Sustainable Timber

.... 

1.2 

.... 

.... 

.... 

.... 

Tasmanian Networks Pty Ltd

29.3 

15.1 

24.5 

27.7 

30.8 

30.5 

Tasmanian Ports Corporation Pty Ltd7

6.2 

2.7 

0.1 

4.6 

5.0 

3.7 

Tasmanian Public Finance Corporation

4.4 

3.7 

2.5 

3.9 

3.6 

4.4 

TT-Line Company Pty Ltd8

.... 

10.2 

.... 

7.2 

0.8 

4.3 

 

90.2 

86.3 

100.2 

92.4 

67.0 

74.4 

Rates Equivalents

 

 

 

 

 

 

Hydro Tasmania

4.5 

4.5 

4.7 

4.8 

4.9 

5.0 

 

4.5 

4.5 

4.7 

4.8 

4.9 

5.0 

 

 

 

 

 

 

 

TOTAL DIVIDEND TAX AND RATE EQUIVALENT INCOME

524.1 

541.9 

413.1 

348.2 

296.0 

257.4 

 

 

 

 

 

 

 

Notes:

1.    All Dividend, Tax and Rate Equivalent Income is reported on an accrual basis for all years.

2.    Dividends and taxation equivalents in 2020-21 and 2021-22 for Aurora Energy reflect the impacts of the COVID‑19 pandemic on financial performance, primarily relating to revenue foregone in response to the social and economic support measures introduced to support customers and increased bad debts.

3.    Dividends and taxation equivalents for Hydro Tasmania over the Forward Estimates period largely reflect an expectation of less favourable trading conditions in the National Electricity Market and a return to long-run average levels of generation.

4.    The gradual reduction in dividends from 2020-21 for the Motor Accidents Insurance Board is a result of the dividend smoothing arrangement being impacted by the lower 2019-20 profit.

5.    Total dividends include the Public Trustee’s dividend of $36 045 in 2019-20.

6.    The decrease in dividends for Tasmanian Networks over the Forward Estimates period reflects a lower recovery in line with the maximum revenue allowed under the Australian Energy Regulator's final transmission and distribution revenue determination for the period 2019-24.

7.    Dividends and taxation equivalents have been impacted by a number of factors including reduced freight volumes and declining revenue from cruise activity, airport operations and property rental as a result of the public health measures to limit the spread of COVID-19.

8.    Dividends and taxation equivalents for TT-Line in 2020-21 and 2021-22 reflects low passenger volumes as a result of public health measures to limit the spread of COVID-19.

9.    The Motor Accidents Insurance Board and Tasmanian Public Finance Corporation elected to pay a special dividend in 2019-20.

10.  The negative taxation equivalent result in 2019-20 for Aurora Energy and Metro Tasmania Pty Ltd reflects the amount of tax recovered from the taxable loss in 2019-20. Refunds are not provided to government businesses, rather the tax recovery is offset against tax payable in future periods.

 

 


 

Other Revenue

Other Revenue is estimated to be $177.9 million in 2020-21.

Table 5.10 lists the sources of Other Revenue.

Table 5.10:       Other Revenue1

 

2019‑20 

2019‑20 

2020‑21 

2021‑22 

2022‑23 

2023‑24 

 

 

 

 

Forward 

Forward 

Forward 

 

Budget 

Actual 

Budget 

Estimate 

Estimate 

Estimate 

 

$m 

$m 

$m 

$m 

$m 

$m 

 

 

 

 

 

 

 

Mineral Royalties

33.0 

31.9 

35.2 

35.4 

33.9 

33.4 

Regional Water Authority Licence Fees

2.3 

4.8 

2.3 

2.3 

2.3 

2.3 

Other Revenue by Agency

 

 

 

 

 

 

Communities Tasmania2

26.9 

37.9 

31.7 

24.7 

24.7 

24.6 

Education

20.7 

20.4 

17.7 

18.7 

19.0 

20.6 

Finance-General

5.8 

1.2 

4.7 

3.7 

4.6 

3.6 

Health3

22.7 

46.6 

35.6 

37.0 

38.0 

38.4 

Justice

24.1 

24.6 

25.2 

26.6 

30.1 

28.0 

Police, Fire and Emergency Management

10.3 

22.5 

10.3 

10.3 

10.3 

  10.3 

Premier and Cabinet

1.6 

0.1 

3.4 

2.9 

2.9 

2.9 

Primary Industries, Parks, Water and Environment

2.4 

15.8 

2.7 

2.6 

2.6 

2.6 

State Fire Commission

1.6 

4.6 

1.5 

1.5 

1.5 

1.5 

State Growth

2.2 

4.2 

3.2 

3.2 

3.2 

3.2 

Treasury and Finance

1.4 

0.6 

1.5 

1.2 

1.2 

1.2 

Other

2.9 

2.0 

2.7 

2.7 

2.7 

2.8 

 

 

 

 

 

 

 

TOTAL OTHER REVENUE

157.9 

216.9 

177.9 

172.8 

177.0 

175.4 

 

 

Notes:

1.    The information provided in this table may differ from the Other revenue for each agency in Government Services Budget Paper No 2 due to the elimination of inter-agency transactions during the consolidation process.

2.    The increase in 2020-21 primarily reflects recovery of accommodation costs from returning travellers required to stay in hotel quarantine.

3.    The increase in 2020-21 primarily reflects the impact of recognising the contribution of volunteer services in accordance with changes to Australian Accounting Standard 1058 Income of Not‑for‑Profit Entities.