State Budget 2015-16 - Land Transfer Duty

Taxation revenue is revenue received from the State’s taxpayers and includes payroll tax, land tax, duties levied principally on conveyances and land transfers, gambling taxes, insurance duty, fire services property levy, motor vehicle taxes and other taxes including congestion levy, metropolitan improvement levy and so on.\r\nThe State’s taxation revenue is forecast by a process that involves application of DTF’s economic forecasts, where there is a relationship between taxation revenue and economic variables; and use of forward indicators, unpublished revenue data and qualitative information from liaison with relevant stakeholders.\r\nThis enables an assessment of economic and other factors influencing the tax bases from which taxes are sourced e.g. for payroll tax, an assessment of the outlook for employment.\r\nWhere necessary, adjustment factors are used to account for other trends or events not captured by the model, such as impact of economic shocks or policy stimulus.

税收收入指从国家纳税人处收取的财政收入，涵盖工薪税（payroll tax）、土地税（land tax）、主要针对运输工具及土地转让征收的税费、博彩税（gambling taxes）、保险税（insurance duty）、消防物业征费（fire services property levy）、机动车税（motor vehicle taxes），以及包括拥堵征费（congestion levy）、都市改善征费（metropolitan improvement levy）等在内的其他各类税费。
本州税收收入的预测流程如下：首先应用DTF的经济预测模型——鉴于税收收入与经济变量之间存在稳定关联——同时结合前瞻性指标、未公开收入数据，以及通过与相关利益方沟通联络获取的定性信息。
此举可对影响征税税基的各类经济及其他因素开展评估，例如针对工薪税，可对就业前景进行研判。
必要时，将引入调整因子以覆盖模型未捕捉到的其他趋势或事件，例如经济冲击或政策刺激带来的影响。