Home » Chapter 13: Taxation » 13.6 Revenue from tobacco taxes in Australia

13.6 Revenue from tobacco taxes in Australia

For most forms of taxation, revenue can be expected to increase over time due to increases in population and consequently the number of people from whom tax may be collected. As outlined in Section 13.1, smokers are only moderately price sensitive, and–as outlined in Section 13.2–duties have been indexed and duties and fees on tobacco products have been periodically increased over the past 30 years. The increasing number of potential smokers and increased level of tax might lead one to expect tobacco tax revenue to have risen significantly since the 1970s. However, offsetting the effects of population growth and increased tobacco taxes, population use of tobacco has been falling steadily since the 1980s due to the combined impact of increased costliness, awareness about health risks, declining social acceptability of smoking, campaigns encouraging quitting, improved treatments for tobacco dependence, and greatly reduced opportunities for smoking. This section examines the changes in revenue from tobacco products that result from the combined impact of increased population, increased tax rates and steadily falling consumption.

13.6.1 Federal revenue from tobacco products to June 2000

As described in Section 13.2.1, the value in real terms of the federal duty payable on tobacco products remained fairly steady in the early part of the century but fell in the late 1970s and the early 1980s due to the effects of inflation. The value of the duty was restored with indexation in 1983 and once again remained steady until a series of increases in the early 1990s.

Table 13.6.1 shows the total revenue received by the federal government from excise duty on tobacco products for selected years until 1980 and then for every year until 2000. It shows the amount of tobacco dutied in each year, the total revenue from excise duty collected in current dollars, and the same total expressed in constant 1989–90 dollars. Figure 13.6.1 plots excise collected per person (Australians of all ages) in $1989–90 for every fifth year since 1965.

Table 13.6.1
Federal excise revenue on tobacco: total tobacco dutied and excise duty, selected years 1964–65 to 1999–2000, Australia

Year ended 30 June	Total tobacco dutied (customs plus excise)	Duty paid (excise only)	Excise duty paid in constant dollars
Year ended 30 June	million kg	$,000*	$,000†
1965	26.89	188 980	1 259 867
1970	29.61	245 860	1 429 419
1975	33.09	472 914	1 758 045
1980	31.46	703 214	1 555 783
1981	31.53	706 812	1 430 070
1982	31.90	724 410	1 327 366
1983	30.37	794 039	1 304 912
1984	29.83	856 245	1 316 794
1985	29.32	889 017	1 311 235
1986	29.17	961 072	1 307 581
1987	28.12	1 009 203	1 256 009
1988	27.85	1 091 776	1 265 827
1989	27.43	1 145 787	1 237 685
1990	28.01	1 262 427	1 262 427
1991	26.44	1 274 043	1 210 205
1992	26.76	1 330 278	1 240 063
1993	24.01	1 299 711	1 199 272
1994	23.70	1 347 842	1 221 425
1995	23.48	1 509 058	1 324 897
1996	21.18	1 614 386	1 359 769
1997	21.52	1 713 085	1 424 307
1998	20.26	1 648 740	1 371 094
1999	20.42	1 633 736	1 341 051
2000	n/a	1 658 906	1 330 051

Sources: Amounts dutied: Australian Bureau of Statistics, as for Table 2.2.1 in Chapter 2, Section 2.2.1; CPI: Australian Bureau of Statistics 2006¹; Revenue: Australian Tobacco Marketing Advisory Board 1994,² Willis1995,³ Australian Taxation Office 2006⁴

* Current rate: the rate in the applicable year; no adjustment has been made for inflation

† Expressed in 1989–90 dollars

Note: Figures include only revenue from excise duty. Revenue from customs duty would have added a further 5% to 10% to these figures–for instance an extra $92 million in 1998–99.

Figure 13.6.1
Excise collected per person, 1965 to 2000, Australia

Sources: Australian Bureau of Statistics 2010 Australian Bureau of Statistics, as for Table 13.6.1; 3201.0 Population by Age and Sex, Australia, States and Territories⁵

Note: Excise duty revenue expressed in constant 1989–90 dollars

Total revenue increased in current dollars in every year apart from 1993, 1998 and 1999. In real terms, revenue fell between 1980 and 1986 and fluctuated between 1987 and 2000. Revenue from federal duty was highest in real and per capita terms in the mid-1970s, the period when smoking prevalence in Australia was at its highest (see Chapter 1). Federal revenue paid per capita gradually declined in real terms until, by 1999–2000, it was just a little over half of what it had been at its peak in 1975.

The large real reduction in per capita federal revenue between 1965 and 2000 results from an 85% increase in the population,⁵ and a 20% reduction in the total amount of tobacco consumed (as can be seen in column 2, Table 13.6.2), but only a 40% real increase in the level of duty payable (see Section 13.1, Figure 13.1.2).

13.6.2 State revenue from tobacco products to June 2000

Over the late 1980s and early 1990s, licence fees on tobacco wholesalers or retailers were an increasingly important source of revenue for state and territory governments. Table 13.6.2 shows the revenue to each jurisdiction between 1974, when business franchise fees on tobacco were first introduced in Victoria, and 1997, when the fees were effectively invalidated by the High Court ruling (see Section 13.2.2 for a full explanation). It also shows revenue from 1997–98 to June 2000ⁱ from tobacco replacement fees. Tobacco replacement fees ended in July 2000 under the terms of the Intergovernmental Agreement on the Reform of Commonwealth–State Financial Relations⁶ that put into place the reforms to the tax system including the introduction of a goods and services tax (GST).⁷

Table 13.6.2
Revenue collected from Australian state and territory tobacco licence fees, 1975 to 1997, and from tobacco replacement arrangements from 1997–98 to 1999–2000

Year ended 30 June	NSW	Vic	Qld	WA	SA	Tas	ACT	NT	Total
Year ended 30 June	$million*
1975	–	1	–	–	1	–	–	–	2
1976	19	12	–	4	6	–	–	–	41
1977	31	25	–	8	7	–	–	–	71
1978	36	26	–	8	8	–	–	–	78
1979	39	30	–	9	10	–	–	–	88
1980	42	35	–	10	12	–	–	–	98
1981	45	38	–	10	11	2	–	–	106
1982	46	42	–	12	15	4	–	1	120
1983	51	48	–	17	16	5	–	2	139
1984	70	84	–	47	29	10	–	2	241
1985	78	105	–	50	39	14	–	5	291
1986	113	107	–	57	39	19	5	9	349
1987	157	113	–	62	41	19	8	10	410
1988	170	113	–	65	44	26	8	10	436
1989	204	127	50	71	51	27	9	11	548
1990	282	174	126	93	55	33	11	13	788
1991	297	224	136	111	85	34	11	17	916
1992	388	268	159	108	92	34	16	18	1 058
1993	585	360	271	129	145	41	22	22	1 568
1994	633	446	367	212	192	63	31	31	1 971
1995	647	439	403	248	185	76	33	36	2 067
1996	871	591	501	282	212	83	39	43	2 622
1997	947	651	554	293	236	86	41	48	2 855
1998a	82	59	48	24	21	7	4	4	2 497
1998b	811	544	476	277	224	80	36	47	249
1998 total	894	604	524	301	245	88	40	51	2 746
1999	1044	701	613	357	289	104	47	60	3 214
2000	1083	727	635	370	299	108	49	62	3 332
2001	21	14	12	7	6	2	1	1	64

Sources: Australian Tobacco Marketing Advisory Committee 1994,² Appendix Q, to 1993–94; ABS19997⁸, p20,21; Victorian State Revenue Office, Compilations of state franchise fees on tobacco, all states and territories, electronic file provided to M Scollo, The Cancer Council Victoria August 1997⁹; Costello 1998¹⁰ and 1999,¹¹ Table 8, Revenue replacement payments to the states; Costello 2000¹² Table 28, Revenue replacement payments to the states; Costello 2001¹³ Table 28, Revenue replacement payments to the states and territories

* Current dollars: the price in the applicable year; no adjustment has been made for inflation

† Residual revenue that was received after the end of the 1999–2000 financial year

Between 1975 and 1997 revenue from state and territorial tobacco taxes increased (without adjustment for inflation) more than one thousand-fold from just under $2.5 million in 1975 to just over $2.85 billion in 1996–97. Revenue to states and territories peaked in 1999–2000. Between 1988–89 (by which time all jurisdictions had instituted fees) and 1999–2000 (at which time tobacco replacement payments were phased out) revenue to states and territories from this source increased by 500%–by 350% in real terms.

13.6.3 Federal revenue from tobacco products since July 2000

Excise revenue received from tobacco following the introduction of new tax arrangements implemented between November 1999 and February 2001 is set out in Table 13.6.3.

Table 13.6.3
Annual excise revenue from tobacco products, Australia, 2000–01 to 2010–11

Year ending June	Total excise revenue from cigarettes, cigars, smoking tobacco and other tobacco products	Total excise revenue from cigarettes, cigars, smoking tobacco and other tobacco products
	$million*	$million 2010†
2001	4 637.48	4 376.10
2002	4 840.58	4 441.09
2003	5 212.26	4 638.78
2004	5 240.00	4 556.19
2005	5 293.00	4 492.66
2006	5 290.00	4 350.95
2007	5 387.00	4 300.98
2008	5 657.00	4 352.18
2009	5 711.00	4 237.36
2010	5 742.00	4 140.33
2011	6 420.00	4 560.69
2012	6 449.00

Sources: Australian Taxation Office 2006,⁴ 2011¹⁴ and Swan 2012¹⁵

* Current rate: the rate in the applicable year; no adjustment has been made for inflation

† Expressed in 2000 dollars

** Listed as $6 387 in the Final Budget Outcomes released six months earlier in October 2011

Between 2001 and 2010, federal excise revenue on tobacco products increased by about 24% in current dollar terms, a real decline of just under 4%. The increase between 2001 and 2011 was 38%, an increase of just under 4% in real terms.

Customs revenue received on tobacco following the introduction of the 1999–2001 tax reforms is set out in Table 13.6.4.

Table 13.6.4
Annual customs revenue from tobacco products, Australia, 1999–2000 to 2010–11: cigarettes, cigars, other tobacco products and total

Year ending June	Customs revenue from cigarettes	Customs revenue from cigars	Customs revenue from smoking tobacco and smokeless tobacco	Total customs revenue from cigarettes, cigars, smoking tobacco and other tobacco products
Year ending June	$million*
1999	63.48	22.27	168.59	254.34
2000	132.58	22.82	130.94	286.34
2001	174.31	24.09	178.05	376.45
2002	170.34	25.54	203.46	399.34
2003	205.97	27.56	216.75	450.28
2004	147.14	27.89	272.94	447.17
2005	194.45	31.05	293.23	518.74
2006	209.26	28.24	302.76	540.26
2007	237.4	28.26	317.74	583.40
2008	238.75	22.98	345.17	606.91
2009	291.04	23.02	332.72	646.80
2010	334.60	26.16	352.31	713.07
2011	620.87	30.00	446.52	1097.37

Sources: Australian Bureau of Statistics unpublished data¹⁶ and ABS 2005,¹⁷ 2007¹⁸ and 2011¹⁹

Notes: ABS reports drawn from data published in several sources including:
1233.0 – Australian Harmonized Export Commodity Classification (AHECC), Jan 2007
5368.0 – International Trade in Goods and Services, Australia
5372.0.55.001 – International Merchandise Trade: Confidential Commodities List
5439.0 – International Merchandise Imports, Australia
5487.0 – Information Paper: International Merchandise Trade Statistics, Australia: Data Confidentiality, 1999
5489.0 – International Merchandise Trade, Australia, Concepts, Sources and Methods, 2001
5498.0.55.001 – Information Paper: Ensuring International Trade Data Quality, 2008

* Current rate: the rate in the applicable year; no adjustment has been made for inflation

Customs revenue has increased substantially since 1999 in line with increasing quantities cigarettes produced offshore since the merger of Rothmans Holdings and WD and HO Wills Holdings and the entry into the market of Imperial Tobacco, which does not operate production facilities in Australia (see Section 10.4.3).

13.6.4 Total federal and state revenue from tobacco products

Table 13.6.5 sets out total excise revenue from tobacco products combined with total revenue from state fees and tobacco replacement payments until 2000.ⁱⁱ

Table 13.6.5
Federal and state/territory revenue arising from excise duty, tobacco licensing fees, tobacco replacement fees and GST, 1974–75 to 1999–2000, Australia

Year ending June 30	Federal excise revenue*	Total state/territory revenue	Total federal and state tax revenue from tobacco
Year ending June 30	$,000†
1975	472 914	2 496	475 410
1976	541 537	40 922	582 459
1977	561 310	70 533	631 843
1978	559 228	77 890	637 118
1979	653 409	88 209	741 618
1980	703 214	98 223	801 437
1981	706 812	105 968	812 780
1982	724 410	120 374	844 784
1983	794 039	138 906	932 945
1984	856 245	241 386	1 097 631
1985	889 017	290 908	1 179 925
1986	961 072	348 880	1 309 952
1987	1 009 203	410 025	1 419 228
1988	1 091 776	435 583	1 527 359
1989	1 145 787	548 297	1 694 084
1990	1 262 427	788 323	2 050 750
1991	1 274 043	916 050	2 190 093
1992	1 330 278	1 057 781	2 388 059
1993	1 299 711	1 568 203	2 867 914
1994	1 347 842	1 971 223	3 319 065
1995	1 509 058	2 067 000	3 576 058
1996	1 614 386	2 622 000	4 236 386
1997	1 713 085	2 855 684	4 568 085
1998	1 648 740	‡ 2 746 353	4 395 093
1999	1 633 736	3 213 700	4 847 436
2000	1 658 906	3 332 200	4 991 106

Sources: Australian Tobacco Marketing Advisory Council 1994,² Appendices O and Q; ABS 1997⁸ and 2006²¹ Table 4, 1999–2000, Table 5, 2000–01; Victorian Office of Revenue Compilations 1997;⁹ Willis³ 1998,¹⁰ (and Fahey) 1999,¹¹ 2000¹² and 2001;¹³ Australian Taxation Office 2007;²¹ Costello 2007²²

* Revenue from customs duty is not included in these figures.

† Current rate: the rate in the applicable year; no adjustment has been made for inflation

‡ The revenue going to state and territories between 1997–98 and 2000–01 is in the form of tobacco revenue replacement grants.

From July 2001 under the new tax system tobacco replacement payments to states and territories ceased, and all federal excise duty on tobacco products was retained by the federal government. All revenue from the GST has been distributed to states in line with the terms of the Intergovernmental Agreement.⁶ Revenue from the GST on tobacco products is not reported separately from other GST revenue but can be calculated based on information about revenue from tobacco sales. Estimated total revenue from the GST on tobacco products is also set out in Table 13.6.6. The proportion of revenue going to each state and territory is adjusted for various demographic and economic factors as per the Intergovernmental Agreement,⁶ spelled out in detail each year in Part IV of the Federal Financial Relations sections of Final Budget Outcome reports.¹⁹ⁱⁱⁱ

Table 13.6.6
Annual revenue from tobacco products, Australia, 2000–01 to 2010–11: excise revenue, customs revenue and estimated GST revenue

Year ending June	Total excise and customs revenue from cigarettes, cigars, smoking tobacco and other tobacco products	Estimated GST revenue from sales of tobacco products	Total estimated revenue from excise and customs duties and GST on tobacco products	Total estimated revenue from excise and customs duties and GST on tobacco products
Year ending June	$million*			$million 2010†
2001	5 013.93	783.27	5 797.21	7 469.37
2002	5 239.93	821.18	6 061.11	7 984.58
2003	5 662.54	862.90	6 525.45	7 929.25
2004	5 687.96	875.81	6 563.78	7 794.34
2005	5 811.73	932.81	6 744.64	7 816.35
2006	5 830.27	940.00	6 770.27	7 602.88
2007	5 970.40	956.36	6 926.76	7 558.08
2008	6 263.91	989.09	7 253.00	7 654.13
2009	6 357.79	997.45	7 355.24	7 526.50
2010	6 455.07	1 037.18	7 492.25	7 492.254
2011	7 517.37	1 225.36	8 742.74	8 480.07

Sources: Excise and customs revenue data to 2003 provided by email by the Australian Taxation Office to K Lindorff of The Cancer Council Victoria 2006; Australian Taxation Office 2007²¹; GST revenue calculated from the value of retail sales on tobacco products, Australian Bureau of Statistics 2011 ABS 5206.0 Australian National Accounts, Private Final Consumption²³

* Current rate: the rate in the applicable year; no adjustment has been made for inflation

† Expressed in 2010 dollars

Data on revenue from excise and customs duty (from Tables 13.6.3 and 13.6.4) are provided in Table 13.6.6 along with estimates of GST revenue from the sale of cigarettes and other tobacco products since 2000–01. This represents total tax revenue from sales of tobacco products in Australia for the 11 years to 2010–11.

Total revenue in 2010 was no higher than it was in 2001. Revenue has increased by about 13% in real terms between 2001 and 2011.

Increases in state and territory licence fees resulted in considerable real increases in state and territory income from this source, in contrast to the much more limited growth in federal income.^iv Between 1984–85 and 1999–2000, revenue to the federal government almost doubled, but revenue to states and territories increased 10-fold. Revenue to both the federal government and to states and territories has also increased since 2000–01 in current dollar terms.

Total revenue per capita (federal and state combined) in constant dollar terms is plotted in Figure 13.6.3.

Figure 13.6.2
Federal and state/territory revenue: 1975 to 2010, Australia

Sources: As for tables 13.6.5 and 13.6.6

Notes: Federal data prior to 2000 is excise revenue only. Data for 2000, 2005 and 2010 includes revenue from customs duty. Customs duty prior to 2000 was very low.

Figure 13.6.3
Total revenue from tobacco per capita (federal and state/territory combined): 1975 to 2010, Australia

Sources: As for Table 13.6.6

Note: Revenue expressed in 1989–90 dollars

As can be seen from Figure 13.6.3, in real terms total revenue per head of population increased sharply between 1990 and 1995 and then again between 1995 and 2000. Total revenue per head of population in 2010 was lower in real terms than it was in 2000 and 2005.

13.6.5 Revenue from tobacco taxes as a proportion of total government revenue

It is sometimes said that governments are reluctant to tackle tobacco use in the community because of reliance on income from tobacco taxes. Table 13.6.7 sets out revenue from tobacco products as a percentage of total government revenue in 1998–99 before reforms to the tax system, in 2003–04 and in 2010–11.

As can be seen from Table 13.6.7, tobacco tax revenue as a percentage of total government revenue declined sharply for states and territories following introduction of the reforms associated with the new tax system.⁷ Tobacco tax revenue as a percentage of total revenue increased significantly for the Australian government but still represents only a very small percentage of total government revenue–less than 2.5% in 2010–11.

Table 13.6.7
Tobacco tax revenue as a percentage of total government revenue: Australian government and state and territory governments combined, 1998–99, 2003–04 and 2010–11

	1998–99	2003–04	2010–11
	$million*
Australian government
Tobacco tax revenue (customs and excise)	1 888.1	5 688.0	7 517.37
Total government revenue	137 222.0	209 560.0	288 075.0
Tobacco tax as a % of total revenue	1.4	2.7	2.6
State and territory governments combined
Tobacco tax revenue	†3 213.6	875.8	1 225.4
Total government revenue	34 426.0	40 394.0	58 121.0
Tobacco tax as a % of total revenue	9.3	2.2	2.1
Total Australian and state and territory governments
Tobacco tax revenue	5 101.8	6 563.8	8 742.7
Total government revenue	171 648.0	249 954.0	346 196.0
Tobacco tax as a % of revenue	3.0	2.6	2.5

Sources: Table 13.16 and Australian Bureau of Statistics 2000²⁴ and ABS 2006²⁰

* Current rate: the rate in the applicable year; no adjustment has been made for inflation

† This figure is from the Final Budget Outcomes Statement. The figure listed in the ABS publication was $3 217.0, possibly a transcription error.

13.6.6 International comparisons in tobacco tax revenue as a proportion of total government revenue

Table 13.6.8 lists tobacco excise tax revenue as a proportion of total tax revenue for a number of countries for which data were available in 2005.

Table 13.6.8
Tobacco excise tax revenue as a proportion of total tax revenue, selected countries, 2005

	% tobacco excise made up of total government revenue in EU member states and other selected countries
Sweden	0.7
Slovenia	0.8
Denmark	0.9
Finland	1.2
Netherlands	1.5
Belgium	1.8
Lithuania	1.8
Ukraine	1.8
Austria	2.0
France	2.1
United Kingdom	2.2
Italy	2.3
Latvia	2.3
Ireland	2.6
Germany	2.8
Spain	2.9
Hungary	3.2
Estonia	3.4
Cyprus	3.6
Portugal	3.7
Slovakia	4.0
Czech Republic	4.0
Poland	4.8
Malta	4.9
Greece	5.6
Romania	5.8
Bulgaria	6.8
Luxembourg	7.3
Indonesia (2007)	8.4

Source: European Commission 2008²⁵

At the time this analysis was prepared, the contribution of revenue from tobacco to total government revenue was comparable in percentage terms in Australia compared with most other high-income countries for which data are available, but lower than for most middle-income and low-income countries.

References

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2. Australian Tobacco Marketing Advisory Committee. Annual Report 1994: year ended 31 December 1994 regarding the operation of the Tobacco Marketing Act 1965. Canberra: Australian Tobacco Marketing Advisory Committee, 1995.

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4. Australian Taxation Office. Taxation Statistics 2003-04: A summary of tax returns for the 2003–04 income year and collections for the 2004–05 financial year. Canberra: ATO, 2006. Available from: http://www.ato.gov.au/corporate/content.aspx?menuid=35310&doc=/content/70906.htm&page=18#P1198_58931

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i Plus a small amount of residual revenue that was received after the end of the 1999–2000 financial year

ii Revenue from customs duty is not included in this table.

iii In 2005–06 the shares were as follows: New South Wales 27.9%, Victoria 21.1%, Queensland 20.7%, Western Australia 10.2%, South Australia 9.3%, Tasmania 4.0%, Australian Capital Territory 1.9% and Northern Territory 4.9%.

iv Large price increases resulting from increases in state fees were accompanied by significant declines in consumption over the 1980s. The effects of reduced consumption were offset for state and territory governments by the increase in state fees, but, because levels of excise and custom duty were subject only to indexation, federal revenue did not increase in real terms.

13.6 Revenue from tobacco taxes in Australia

13.0 Introduction

13.1 Price elasticity of demand for tobacco products

13.2 Tobacco taxes in Australia

13.3 The price of tobacco products in Australia

13.4 The affordability of tobacco products

13.5 Impact of price increases on tobacco consumption in Australia