Description of the Current Australian indirect Tax System

Melbourne Institute Working Paper No. 19/97

Date: September 1997


Rajat Sood
Rosanna Scutella


Indirect taxes are taxes assessed on producers in respect of the production, sale, purchase or use of goods and services which are charged to the expense of production. There are currently many indirect taxes operating in Australia, each with its own legislation and administering department which may be at the Federal, State or Local level. In this paper, a description of the existing indirect tax structure in Australia is provided. Part of this involves placing each tax in the context of its importance to government revenue raising. The other and more substantial part of the task involves describing the base and rate structures of each tax. Emphasis is placed on Wholesale Sales Tax, Stamp Duties, Financial Institutions Duties, Bank Accounts Debits Tax, Payroll Tax, Excise Duties and Franchise Fees.

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