Guest Post: Rabz on the pernicious impacts of “Broad Based Taxation” in Australia

Here is a current list of taxes that can be levied by government on individuals residing in this country:

  • Airline Fuel Tax
  • Airport Access (taxi) Tax
  • Airport Departure Tax (Passenger Movement Charge)
  • Alcohol Excise
  • Boat License Tax
  • Boat Mooring Tax
  • Capital Gains Tax
  • Cigarette/Tobacco Excise
  • Council Rates (including rated land value tax)
  • Customs Duties
  • Development Tax (on improvements to properties owned by individuals)
  • Dog/Cat Registration Tax
  • Fishing License Tax
  • Goods and Services Tax
  • Insurance Tax
  • Land Tax
  • Landlord Tax (level and type varies across jurisdictions)
  • Luxury Car Tax
  • Marriage License Tax
  • Medicare Levy
  • Medicare Levy (additional component for those without private health cover)
  • National Park Access Fees
  • NDIS Levy
  • “One Off” Levies such as Gillard’s Qld Flood Levy
  • Parking Tax
  • Personal Income Tax
  • Personal Income Tax – Deficit Levy
  • Petrol Excise
  • RET/Green Levies on Electricity
  • Road Tolls
  • Shooting License Tax
  • Stamp Duty on Property Purchases
  • Superannuation Tax
  • Utilities Tax (including charges on electricity, gas, water and telephone/internet)
  • Vehicle License Tax
  • Vehicle Purchase Tax (stamp duty)
  • Vehicle Registration Tax
  • Wine Equalisation Tax

These are the taxes that I know of, although not included for example, are taxes on gambling – which for the purposes of this piece, shall be treated as an entirely voluntary tax, similar to speeding fines.

If anyone knows of any taxes applicable to individuals that have been omitted, please feel free to point them out in the comments, barring of course, taxes paid by individuals operating a business.

The “incidence” of these taxes falls directly on the taxpayer. What is also important to consider is the indirect incidence of the myriad taxes (not to mention regulatory costs) that are imposed on businesses, which serve to drive up costs for consumers – that is, the producer passes on most if not all of these taxes directly onto the consumer.

Of the taxes identified above, income tax and the GST would probably constitute the most significant imposts on individuals year to year. Obvious exceptions would include the purchase of a property, meaning a stamp duty slug that may be the equivalent of an individual’s yearly income tax bill (which is then defrayed over the period of ownership of the property). Incidentally, I would argue that property stamp duty is a de facto CGT on an individual’s home, paid up front, as opposed to when the property is sold.

What infuriates me the most about the list above (apart from the sheer number of taxes) is that we are constantly and incorrectly, lectured by various leftist dunderheads that “Australia is a low tax country”.

I defy anyone to calculate their actual total annual tax bill based on the inclusion of all the taxes that might be incurred above and then still agree with that leftist assertion in the previous paragraph.

I’d also be interested in hearing from commenters who may have had a go at calculating their actual tax burden as a percentage of their gross income, as opposed to for example, just their personal income tax rate. Needless to say, people would also need to offset these taxes against any government benefits, rebates, etc, that they may receive due to their (often unwilling) membership of the new bought and paid for welfare beneficiary class.

As certain Perfesser might opine, the need for regulatory reform is obvious.

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195 Responses to Guest Post: Rabz on the pernicious impacts of “Broad Based Taxation” in Australia

  1. Rabz

    Thanks, Sinc.

    Add another – Gift Duty.

  2. Bear Necessities

    You’ve missed the most unfairest of all. Bookmaker’s Turnover Tax.

  3. Peewhit

    How about water and sewage rates, in SA emergency services levy.

  4. Bear Necessities

    Queensland’s Ambulance Levy.

  5. incoherent rambler

    Water levies to pay for desal. Road tolls.

  6. .

    Bear Necessities – is that the same as our poker machine tax, levied at 30% of poker machine turnover?

  7. Peewhit

    Company tax, it comes down to the individual.And FBT as well

  8. Peewhit

    In SA the electricity price is lifted in summer by Government direction, and who do you think gets that extra few cents a Kilowatt hour.

  9. Marion of the Glades

    Errr. How would you like to be taxed? One big GST? One big PAYE? One big company tax?

    My point is that we have tolls and fees to bring the cost to the user. No drive, no charge for use of the road. And so on.

    Personally, I prefer not to have high universal ax rates because (as Howard showed with the GST revenue) when taxes flow in big licks, governments find ways to spend it.

    Annoying little user pays taxes remind us all that government is spending our money.

  10. tgs

    If gambling taxes are voluntary then how are a bunch of other taxes you’ve listed also not voluntary?

    Having said that I entirely agree with the point of the article.

  11. Rabz

    Peewhit – FBT is nominally levied on employers – although as pointed out above, the actual incidence may fall elsewhere, i.e. it results in forgone employee wages/increased cost of goods and services provided by the business.

    Rob – those are taxes incurred by primary producers, but again, would probably be ultimately borne by consumers of those products.

  12. Rabz

    Econocrat – I’ve referred to them as customs duties.

  13. Gavin R Putland

    Dear Rabz,

    You forgot the biggest single state tax: PAYROLL TAX. But perhaps something can be done about that one.

    Under s.90 of the Australian Constitution, only the Federal Parliament can impose duties of excise. If an excise is “an inland tax on a step in production, manufacture, sale or distribution of goods”, as held by the majority of the High Court in Ha v. NSW (1997), then paying the workers is such a “step”. If “A State tax which fell selectively upon goods manufactured or produced in that State would be an excise duty”, as held by the minority in the same case, then an inland payroll tax is indeed selective in that way, because it is levied on the labour content of locally produced goods but not imported goods. If an excise is a tax whose “criterion of liability” is “the taking of a step in a process of bringing goods into existence or to a consumable state, or passing them down the line which reaches from the earliest stage in production to the point of receipt by the consumer”, as held by Justice Kitto, siding with the majority of the High Court in Dennis Hotels v. Victoria (1960), then again paying the workers is such a “step”.

    By any of these definitions, a State or Territory payroll tax is unconstitutional in so far as it affects goods. That it also affects services is immaterial; for example, in WA v. Chamberlain Industries (1970), the High Court held that a tax on receipts of money was an excise although the tax made no distinction between payments for goods and payments for services. It is also immaterial that payroll tax is not levied on goods directly; the same is true of the taxes that were struck down in Ha v. NSW and WA v. Chamberlain Industries.

    You mentioned vehicle stamp duty — which according to the precedents is unconstitutional in respect of new vehicles. The states like to live dangerously.

  14. Lysander

    If gambling taxes are voluntary then how are a bunch of other taxes you’ve listed also not voluntary?

    Yes, I’d agree. Ciggy tax is voluntary, so is wine equalisation tax, alcohol taxes and the like. So are travelling taxes, airport taxes, house taxes and car registration taxes: You don’t have to have or do any of these things but out of all of the “voluntary” things you’ve mentioned, you DO HAVE TO WORK. That’s why personal income tax needs an overhaul before anything else..get rid of it or allow for things like income splitting.

  15. Toiling Mass

    Marion,

    I think one of Rabz points was that people are generally oblivious to how many hits they take and how it would all add up.

    Also the cost of collection of this plethora of taxes – every one has reams of legislation, fines, clumps of public servants etc.

    It’s a damn minefield.

  16. Rabz

    Gav – I didn’t forget it – it is nominally levied on employers.

  17. .

    They don’t add up.

    They are multiplicative and are at each stage of production.

    It is utterly woeful how we tax and regulate ourselves out of prosperity. Sickening, even.

  18. Rabz

    Marion – do you seriously believe that a twelve year old who likes to do a bit of fishing in the local river should be forced to buy a fishing license? Or that the luxury car tax should exist?

  19. Rabz

    you DO HAVE TO WORK

    No, you do not.

    All that welfare isn’t going to pay for itself, in case you hadn’t noticed.

  20. ar

    The development tax is levied on the total cost of the development contract signed with your builder. This contract includes GST so development tax is a tax on a tax.

  21. pete m

    It starts at birth – registration of birth fee (tax).

    Haven’t heard of parking tax – is that FBT?

  22. Gavin R Putland

    Rabz @ #1487363:

    Gav – I didn’t forget it – it is nominally levied on employers.

    Apologies — you didn’t forget it. But, like FBT, payroll tax gets shifted.

  23. Ant

    Building Permit levy.

    In Vic it’s 0.128% of construction value (for work over $10k), payable to the Building Permit Authority.

  24. Infidel Tiger

    Is anyone paying less than 200% of their income in tax?

  25. Ant

    Oops, that should have been the Vic Bldg Auth.

  26. Mike of Marion

    Parking Tax was tossed out here in SA just recently.

  27. Rabz

    Haven’t heard of parking tax

    Parking for fees for parking a vehicle – usually levied by local councils, e.g. metered parking. Sydney has the most expensive parking fees per space of any city on the planet – these are fees levied by City of Sydney council on parking station operators and passed directly onto people using the spaces. That’s why it costs as much as $78 a day to park in the CBD.

  28. Marion of the Glades

    No Rabz I do not. But that is not my point. (However, as you raise it I am inclined to Stalinism when it comes to fish stock management. As a joyful spearfisher of many years I am seriously annoyed at the depletion of what should be fine Oz grounds and would like to tax every one of those 12 year olds. But I digress.)
    I do think the luxury car tax is beautiful. It really pisses off everyone and reminds us to flay the supposed hard line Treasurer at every opportunity for his profligacy and his inability to rid us of the ridiculous waste in Parliament House, Canberra. (Where I note the PM has upgraded to BMW!)

  29. Peter from SA

    In SA, with out water and sewerage fees we have a “Save the River Murray Levy”. Not much but all these things add up, which I think is Rabz’ point.

    I’m not sure this can be classed as a “one-off” either, it seems to be semi-permanent.

  30. Ant

    I love it when lefties complain about alleged “profligacy” by any government which isn’t a leftist government, in which case they do a complete reversal and applaud the deliberate flushing of the nation’s finances down the toilet, pissed away on any stupid idea that comes along; the stupider, the better.

  31. slackster

    Federal income tax was first introduced in 1915, in order to help fund Australia’s war effort in the First World War

    Lucky for us war seems to be continuous these days just like some pommy bloke wrote about in the 30’s

  32. Peter from SA

    And with my council rates is something called the NRM Levy.

    The back of the form helpfully states that “The Natural Resource Management Levy is a State tax.”

    “Only” $61.89, but when not taken in isolation …

  33. Rabz

    registration of birth fee

    Hmmm – I note in NSW registration of birth is free.

    Personalised number plate fees (e.g. special annual fee). Again, entirely voluntary, but utterly absurd, nonetheless. I’ve got a set of personalised NSW plates that cost me a one off fee of around $60 to replace the original plates with the new ones and no ongoing fees. Needless to say, such an arrangement was never going to last.

    How many of the taxes in the list above even existed, say two decades ago?

  34. Splatacrobat

    Flood levy
    Deficit levy

  35. Rabz

    Flood levy
    Deficit levy

    Both on the list.

  36. .

    Peter from SA
    #1487393, posted on October 22, 2014 at 5:01 pm

    In SA, with out water and sewerage fees we have a “Save the River Murray Levy”. Not much but all these things add up, which I think is Rabz’ point.

    I’m not sure this can be classed as a “one-off” either, it seems to be semi-permanent.

    You can save it immediately if you realise how stupid the Lake Alexandria barges are and accept you are at the END of the river system.

  37. dalai lama

    Great post. Of course Australia is only a ‘low tax country’ in comparison to the European basket cases.
    I was amazed to find out recently that even in the case of the ‘low tax’ post-communist EU countries, they are not really low tax at all.
    For example Slovakia, which levies a flat tax of 19% on income and consumption, adds another 25.2% to the employer cost for social security levy, plus 10% health care levy. The employee then, while ‘only’ paying 19% tax on what’s left, also has to pick up another health levy (4%), age pension levy (4%), disability levy (3%), sickness benefit insurance (1.4%) as well as unemployment insurance (1%).
    So it total, this ‘low tax’ country confiscates 48.6% of the total gross earnings of the hapless tax cow.
    Add to that the 19% VAT (GST) and you can see why it’s hardly worth getting a job.
    This is so low that the French in particular agitate for the EU to introduce ‘tax harmonisation’ so as to stop competition for manufacturing jobs from the likes of Slovakia.
    Government in the West is akin to cancer; it just gets bigger and bigger, until it devours its host.
    How people cannot see this is beyond my understanding.

  38. thefrollickingmole

    Couple of sneaky ones hidden as business charges.

    Tire disposal, on your charge for new tires you should find in the small print a fee for tire disposal. Guess who gets that?

    Disposal of used tyres is partially restricted in Western Australia, as there is a Tyre Landfill Exclusion Zone in and around the Perth Metropolitan Area. However, licensed used tyre carriers (controlled waste carriers) have commercial arrangements with appropriate tyre disposal and recycling providers and the cost of managing the material may be built into the carrier’s contract price. Also, Western Australian legislation requires that licensed carriers must be used to transport used tyres when relating to commercial activities and quantities.

    Hydrocarbons/oil.
    Same deal.
    Visas/passports

    And lets not forget the tax foregone in allowing organisations like greenpeace and other watermellon groups to skip tax altogether.

  39. sfw

    Speed camera fines are little more than a tax. If they were serious the demerit points alone should work.

  40. Peter from SA

    You can save it immediately if you realise how stupid the Lake Alexandria barges are and accept you are at the END of the river system.

    Dot I believe the locks and barrages were built to preserve the river water for irrigation. Otherwise in times of low flow, salt water would come back up the river. I presume the Green-Left argument is against these devices and to send fresh water into the estuaries to “preserve natural flow” …

  41. .

    That’s absurd mole.

    The technology exists which would allow for hydrocarbon and precious element recovery:

    http://www.plascoenergygroup.com/

  42. Rabz

    Tire disposal – well spotted, Mole.

    Visas/Passports – I’d argue these are the cost of obtaining a visa/passport. At least you’re actually getting something for your hard earned, overpriced as it may be.

  43. Sally Moore

    Agricultural and timber growing/importing levies
    Payroll tax

  44. Rabz

    Payroll tax

    For the last time, this is levied on employers.

    Note the paragraph in the post discussing the economic principle of the incidence of taxes and my qualification about taxes levied directly on individuals.

  45. JohnA

    we are constantly and incorrectly, lectured by various leftist dunderheads that “Australia is a low tax country”.

    Whilst I do not disagree with this proposition since that can be verified by looking at
    a) the writings of said dunderheads and comparing with
    b) overall government expenditures at all three levels as a proportion of GDP
    I would like to ask what is the definition of a tax as contrasted with a fee for service intended to reflect a user-pays principle?

    Before “competition policy” (ha!) and privatisation of our public transport, energy and water authorities, would their charges have been described as taxes, because they were paid to government instumentalities? My view is they should not.

    When I worked in the accounting division of the MMBW (mid-70s), I learned something of the accounting internals. As l recall, water services were assessed as rates against properties, but there was a portion of the revenue which went into a sinking fund to pay for the capital expenditures over the life of the assets (2% of the rate revenue covered 50 years of asset life).

    So while the billing looked like a tax, it was closer to a charge for services rendered. Since then, those authorities have moved more visibly to user pays and volume charges, just like the energy authorities.

  46. JohnA

    PS: to all who keep suggesting business type levies and charges, didn’t Rabz define the subject as PERSONAL tax? His words were “levied on individuals”.

    Let’s stick to the subject please…

  47. thefrollickingmole

    One of the biggest “taxes” which is always missed is “Australian Standards”, it adds to the cost of nearly every building and product in Australia.

    “It must be done to Australian standard”

    “whats the standard”?

    “Glad you asked,,,,”

    http://www.standards.org.au/SearchandBuyAStandard/Pages/default.aspx

    Search and Buy a Standard
    Standards Australia > Search and Buy a Standard
    Standards Australia maintains some 6,873 Australian Standards® and associated publications, all available in a variety of formats from the traditional printed book, through to advanced online subscription services.

    Search or Buy Australian Standards and other Standards Australia documents

    So you pay (sometimes incredible amounts of money) to just get the information to conform…

  48. tomix

    Metered parking on weekends 7-7 in Brisbane’s CBD was introduced this year. Previously, you had zero chance of finding a CBD park on weekends.
    Qld forces all rental bonds [4 weeks rent] to be paid into the Rental Bond Authority. No interest paid.

    There’d be hundreds of millions in that. Bought to you by the Goss gov’t.

  49. Peewhit

    CIA factbook puts us with a 33.2% tax rate, and number 75 in the world. I am not sure this is being very foregoing on taxes, and I am sure that most here would like them to be lower. Then there is the commonwealth deficit which is taxes stored up for later. At 40 billion and growing, this is usually stated as a percentage of GDP. How about we use the more accurate measurement and give it as a percentage of taxes and revenue of the spender. It is about 10 percent of total government spending, what is it of the commonwealth spending. Then there are the state government deficits, piling debt on debt. I am not very optimistic about the future.

  50. Splatacrobat

    Brisbane city council charge a bushland preservation levy on all ratepayers.
    Jim Sorley labor Lord Mayor bought it in at 5.00 a quarter but now its about 8.00.
    They originally said the money would be used to buy at risk significant size bushland and preserve and maintain the land acquired.
    They rake in millions of dollars and buy and sell like property developers.

  51. Grigory M

    Rabz – why have you included “Fishing Licence Tax”. What is it? I fish and I purchase a Fishing License each year. It is tax exempt (no GST payable).

    Haven’t looked at any other licenses and/or fees for service that you may have classified as taxes. Are you saying that the License fee is itself a tax? If so, why? I’m not happy that I have to have a license to fish, but I don’t believe the license fee is a tax.

  52. thefrollickingmole

    Grigory M

    What service do you receive for your fee for the license?

    If its to pay for someone to “inspect” you then Id be guessing its not something youd pay willingly.

  53. Splatacrobat

    Tip fees
    They banned the free backyard incinerator the people had a choice to either dump or pay the tip fee.
    It cost me 35 dollars to dump a 75kg body and 10kg of axminster carpet.

  54. Empire

    Good post Rabz.

    Many of the taxes you cite are really user fees.

    Which leads me to the discussion we need to have before we get down to tin taxes.

    What is a public good? The political class believes it is form of state spending from which a vote may be harvested. This is nonsense.

    User fees rightfully exist because the state is unjustly in the business of supplying private goods.

    Until this issue is resolved by a constitutional restriction on the state exceeding its rightful brief, the tax conundrum cannot be solved in a democracy.

  55. Splatacrobat

    Forklift licence used to lifetime.
    Now its only 5 years and you have to be retested by a training provider costing a small fortune for the test and the plastic card.
    The only lifetime card I have now is my Australasian order of old bastards membership.

  56. Eddystone

    Driver’s licence? 🙂
    Mattress tax at the tip waste transfer station?

  57. tomix

    If you have children and things go wrong, you’ll be paying Child Support.
    1 child costs 17% of all income up to $35k, 2 costs 24%, 3 or more 27% and it keeps going up with income.

    You’ll be pleased to know that there are no increases after $176k p/a.

  58. Jethro Bodeen

    What about the ” anti global warming fart tax” that the greens want to introduce? Has that been tabled in Parliament yet?

  59. Steve

    License and registration fees for every profession from security guards to kindy teachers
    Victorian motorcycle registration levy ($50 above normal car rego)

  60. Leigh Lowe

    Tip fees
    They banned the free backyard incinerator the people had a choice to either dump or pay the tip fee.
    It cost me 35 dollars to dump a 75kg body and 10kg of axminster carpet.

    And this is why people now render their victims on the stove at home.
    The unintended consequences of green motivated disposal fees for mattresses, couches and fridges is interesting.
    If you go up any bush track near home you won’t get far in before you find stacks of this shit which people simply won’t pay to take to the tip … sorry, transfer station.

  61. tomix

    Qld Traffic Controllers licence for 3 years. $79.60 in 2007. $ 172.00 in 2013.

  62. Grigory M

    What service do you receive for your fee for the license?

    The Fishing License allows me to fish whenever and wherever if wish for a period of 1 year – the service provided is the issue of a permit with the title “Fishing License”. Same principle I would think as the issue of a Drivers License (which I note Rabz has not listed as a tax – and which itself is also tax exempt) which permits me to drive a motor vehicle for a specified period.

  63. H B Bear

    Search or Buy Australian Standards and other Standards Australia documents
    So you pay (sometimes incredible amounts of money) to just get the information to conform…

    Just a variation of an original idea by Caligula.

  64. DrBeauGan

    Yes, things are shitty and even shittier than we had supposed.

    And what, pray, do we do about it?

  65. JC.

    Rabz
    There should be a tax, one single tax that I would support. It’s a soccer tax for players and supports alike.

  66. Baldrick

    Thanks Rabz,
    No wonder my hard earned is dwindling … all going to prop up Big Gubermint – local, state and federal.

  67. Rabz

    I fish and I purchase a Fishing License each year.

    FFS, why do you need a license to engage in non-commercial fishing, you blindly obedient, obtuse dunderhead?

    I knew the tax v user fee argument would inevitably arise and I’m sorry, but I remain unconvinced that pretty much anything on the list represents a “fee for service”.

    They are all examples of government extortion, inevitably pissed up against the nearest wall and serving little purpose other than destroying savings, investment and wealth creation.

  68. Diogenes

    In nsw teachers registration fee for 1 yr $100 +50 for a five year working with children fee 5 as of next year.

    My 3rd party vehicle insurance has a levy greater thanthe premium for accident victims ambo & treatment ( funny i thought that was what i am paying 3rd party for)

  69. Alfonso

    “Errr. How would you like to be taxed? ”
    Heads up Marion…. not at all. Let the parasites providing compulsory bullshit services in govt. get jobs in fast food. I neither want nor need their input = fuck off.

  70. Diogenes

    Wrt to fishing licence, we used to offer fishing as a sport, until the teacher got with a fine for each child under his control ( reimbursed by the school) . We no longer offer it as a sport – paying a licence fee for each kid to catchon average 1 fish every 3 weeks was ludicrous (and we threw the fish back!)

  71. Grigory M

    you blindly obedient, obtuse dunderhead

    Yawn.

    I knew the tax v user fee argument would inevitably arise

    Then, Rabz, you should have addressed it – up front.

    They are all examples of government extortion

    They sure are – but they are not all taxes. If your aim is to highlight and complain about the levels of government fees and charges – then that’s what you should say and do. But mixing fees and charges together with actual taxes and calling them all taxes just invalidates any comparison with actual tax levels in other countries.

  72. buckshot

    Superannuation Tax should probably be two taxes:
    1. Super Contributions Tax
    2. Tax on Superannuation Earnings & Capital Gains
    Also not sure if the superannuation surcharge is back again.

    So if higher education is voluntary is HECS a tax?

  73. thefrollickingmole

    Grigory M

    Not having a shot at you, but being charged money for a “service” I neither want, and actively hinders my pursuit of a pastime is a form of tax.

    If I gained anything other than “you, my slave, are allowed to catch 3 fish for which you will accede to allowing a warrantless search of your person, vehicle or premises at any hour of the day or night as often as we feel entitled to do so” then you might have a case.

    Many, many fees are a way of the government transferring the cost of “managing” a recreational activity onto people who dont really want the management.

  74. Splatacrobat

    I wanted to build my two car garage on the property line so it did not obscure the view of the house.
    Council said no as they require new structures to be set back a minimum of 6 metres (where possible) just in case they “may” need to resume land if the road needs widening in the future. As we have a large block and the house sits back at 20 metres they said I had to comply with this rule…………….Unless……….
    If I wanted to apply for a “Relaxation”. The relaxation extortion would cost $550.00 including GST. For this amount the Council would allow me to build my garage within 100mm of the property line.
    I built it 6 metres in and told the local Councillor (a Lib) to fuck off my property last time he doorknocked and made him stand on the footpath whilst I told him this “relaxation” scam was legalised extortion.

  75. Rabz

    Bullshit Grogory, you idiot. They are all taxes.

    Take council rates, for example – I pay around $1,400 per annum in rates to the ACT clown council and the only “service” I’m aware of them providing is the garbage collection. They won’t even mow the lawn in the reserve next to my house, which has now hit about three feet.

    But, they will buy Skywhales and build ugly, useless and inconvenient loss making light rail that nobody will ever use.

    If my council rates were about $400 a year and they employed only about 10% of the existing ACT public service then yes, I might accept the spurious “fee for service” argument.

    Until then, I don’t – it’s a tax (i.e. extortion), pure and simple.

  76. Tel

    Inflation is tax by stealth, depletes savings, punishment for thrift.

  77. John Dee

    @splatacrobat:
    Tip fees
    They banned the free backyard incinerator the people had a choice to either dump or pay the tip fee.
    It cost me 35 dollars to dump a 75kg body and 10kg of axminster carpet.

    75Kg body eh ?…wrapped in a carpet ?
    Constable Plod might find that of considerable interest and issue you a quick invitation to discuss the matter
    with the Sergeant down at the station..
    Speaking of which, is your better half available ?
    Just a quick chat ?

  78. Rabz

    So if higher education is voluntary is HECS a tax?

    Surely it’s meant to cover the tuition fees and other university costs incurred in gaining a degree?

  79. Squirrel

    “Incidentally, I would argue that property stamp duty is a de facto CGT on an individual’s home, paid up front, as opposed to when the property is sold.”

    It certainly is a de facto capital gains tax, but it could equally be argued this particular tax is, in effect, paid by the seller – if you accept that the money which buyers have to allow for stamp duty (and other transaction costs) would otherwise be used – in a seller’s market – to bid up the price of the properties they purchase.

    It’s a similar point to the view (which I share) that first home buyers’ bonuses/boosts are essentially boosts and bonuses for home vendors. It’s also, I reckon, a reason to sceptical about the push to replace stamp duty with increased rates and land taxes (a la Henry), on the supposed grounds that this is fairer to buyers (it’s far more about governments locking-in boom-time property revenues). Note that property rates and charges (+6.3%) was one of the largest increases in today’s CPI release.

  80. thefrollickingmole

    West Oz fisheries department..

    Recreational Fishing from Boat $30.00
    Rock Lobster $40.00
    Abalone $40.00
    Marron $40.00
    Freshwater Angling $40.00
    Net Fishing (set, haul, throw) $40.00

    But not all animals are equal…

    If you are an Aboriginal person you are not required to hold a recreational fishing licence in Western Australia. This applies if you are taking fish from any waters in accordance with continuing Aboriginal tradition and the fish are taken for your personal use or that of your family and not for a commercial purpose.
    If you need to identify gear (rock lobster pots, nets) you should use the letter ‘A’ followed by your date of birth (eg. if a person was born on 29 March 1959, then the gear identification number is A29/3/59).

  81. Tel

    There are some homeowner taxes, like if you want to cut down a tree you need an inspection and a bunch of expensive approvals. Might fall under the “Development tax” heading.

    There are also non-utility taxes, like if you have a septic tank (i.e. you have bypassed the ridiculously high cost of sewage treatment) you must pay for some useless “inspection” make-busy work, every 6 months. I’m sure the money grubbing councils have their hand out for a share of that.

  82. Zippy The Younger

    You’ll be pleased to know that there are no increases after $176k p/a.

    They abolished the cap on child support, they being the fabian prosperity loathing cretinistas

  83. Rabz

    Splat, a local attempted to slug me around $700 in total for verifying two engineer’s reports when I was conducting some fairly straightforward house renovations. The engineer’s reports were blindingly expensive and by the time the council attempted to slug me $300 for “a completion report” verifying the engineer’s second report (certifying that the work had been carried out in accordance with their original report) I told the smarmy little prick from the council to fuck off and that I would not be paying for the “completion report”.

    I duly received the “completion report” in the mail less than a week later.

    Sometimes, it does pay to simply stand your ground.

  84. buckshot

    But Rabz I don’t know how you differentiate between rates, when you elect to buy a house, and HECS when you elect to undertake a university course and help pay for all the ancillary activities like buildings and grounds, Diversity Week, solar panels on the roof, research on the environmental and social responsibility of companies they invest in etc.

  85. jupes

    Apparantly there are 5000 pages of tax laws. That’s why taxation lawyers are the highest paid in the country.

    Other than tax lawyers, ATO employees and some accountants, would the country be worse off if we reduced that number to 500? 50? 5 even?

  86. buckshot

    Do they still have a Student Service Charge at universities?

  87. Rabz

    Buckshot @ 7:36pm, as the saying goes, I couldn’t give a rodent’s. Thanks to Saint Gough, my degree was “free”.

  88. Rabz

    Aaarrggghhh! Apart from the frigging compulsory annual student union fees.

  89. Tel

    Compulsory union dues should probably be regarded as a tax paid by individuals, given that some unions are able to maintain dominance of an industry and there’s no way around them. Without government support they would have Buckley’s chance keeping their closed shop powers.

    This includes the Doctor’s union, and the Lawyer’s union, but perhaps we should argue that the customer has to pay… at any rate, it ends up operating as a tax.

  90. AP

    -Mortgage stamp duty

    -Environment levy on all oil changes for motor vehicles

    -Customs fees on dutiable goods >$1000

    -Tariffs (bought some curtains from overseas and had to pay a 10% tariff. Here’s even a fucking tariff on nuclear reactors. What fucking union industry are we protecting there?

    One of the most outrageous taxes IMO is the stamp duty on primary residence. For a $600,000 house in NSW you’re talking about c. $23,000. And we wonder why people refuse to move for a job. Or why the roads are so congested.

  91. Tel

    Have you included fuel levies in that lot? You know, the one that might slightly pay for the roads but mostly doesn’t?

  92. John Dee

    Development Tax has been included in the original list.
    Readers may be interested to know that I paid a “fee” …bullshit , I paid a tax as there is no service involved…to allow me remove my swimming pool.
    Removing the pool required “development approval”.
    Uhh?
    In the pipeline….a pool inspection required every two years with a fee (tax?) of $160 suggested.
    Contractors in…75 cubic metres of fill and 50 sq metres of Sir Walter cost me $8000.
    Worth every cent to get those council parasites diverted elsewhere.
    Besides that oversized birdbath cost me near $2000 a year…so in four years time I am home free.

  93. Grigory M

    Many, many fees are a way of the government transferring the cost of “managing” a recreational activity onto people who dont really want the management.

    Sure, mole – no argument with that. In NSW, Freshwater Fishing Licenses were introduced back in the 40s or 50s (as far as I know) mainly to fund research into and the propagation of inland streams and lakes with freshwater fish, especially trout. Attempts were made by NSW Fisheries in the late 70s to introduce Saltwater Fishing Licences, primarily to offset the costs of running the Dept – but they were rebuffed by the Government because of the strong objections of the fishing voters. The current NSW Fishing License was just dropped on the fishing public by the Carr Government in the early 2000s.

    But the amount paid for the Licence is a fee, as you have correctly referred to it – it is not a tax.

  94. Grigory M

    Here you go, Rabz and mole – What is a tax?

    a compulsory contribution to state revenue, levied by the government on workers’ income and business profits, or added to the cost of some goods, services, and transactions.

  95. Aussieute

    Business signs … one of our businesses required a sign which can only be purchased from one of two manufacturers in the country. All engineering requirements are provided to council. Their local extortion tax was $25,000 to sign off the approval to allow us to install it.

    Disability tax. Same business has 2 disabled toilets (not used in 6 years) HOWEVER there is 600cm too much distance according to their rules, and those using wheel chairs can’t go that extra bit. So we are now required to install another 2 disability toilets which the council also charge $3k to inspect and sign off.

    Bloody council rent seekers.

    What’s a n alternative?

    One option is to have a land tax on EVERY property including the NFP rent seekers Like GST it only has to be small and then remove council rates (cut off councilor thinking they can rip us all off) and stamp duty. Impose this on all the foreigners who in many cases pay zip.

    My referred option is a 1% withdrawal tax …. remove all commonwealth taxes, including income tax, all state and local govt taxes. Remove the ATO and the State revenue bureaucrats as well. The sums appear to make this way more equitable for all and raise around 20% more than all govts raise already. Know it sounds too simple but the simpler the better the greater the cuts to the rent seekers entitlement jobs.

  96. Rococo Liberal

    It’s not stamp duty in most jurisdictions any more, but just duty. It also applies to sale of business Es, some mortgage, insurance as well as sales of land.

    CGT isn’t a tax at all. Net capital gains are taxed income. Personal income tax is no different to corporate tax as they are both imposed under the one Act.

    I speak as the resident tax expert.

  97. AP

    Grigory, thanks for the definition. You proved their point.

    The fishing licence is compulsory, and added to the cost of the “service” (i.e. being allowed to fish) which would otherwise be $0.

    Sounds like a tax to me.

  98. AP

    It was stamp duty 12 months ago

  99. buckshot

    What about dog taxes Rabz? Most councils require pet dogs to be registered, and levy is charged, probably to cover the cost of the dog catcher.

  100. Grigory M

    AP – nice try – no cigar. You the editor of the Macquarie Dictionary by any chance?

  101. Tracey

    Qld forces all rental bonds [4 weeks rent] to be paid into the Rental Bond Authority. No interest paid.

    Don’t fucking start me on this one! Upon buying my current house I held onto my former house for a few years as a rental.. Duly complied with the RBA requirement. When my tenant moved on and I applied for the Bond monies to be returned they (strangely) had no record of it ever having been paid. I ended up being out $750.

  102. Tracey

    I haven’t had time to read all of the comments upthread so apologies if it’s been mentioned. I know it’s part of Personal Income Tax but being hit for tax on interest earned really steams me. I’ll be okay with being clobbered for trying to save so I won’t be a burden on taxpayers in my old age when bludgers pay tax on their Centrelink benefits.

  103. Rabz

    What about dog taxes Rabz?
    Oh, another one, Land Tax.

    They are both on the list, which is in alphabetical order.

  104. buckshot

    Sorry Rabz, I’ll let sleeping taxed dogs lie.

  105. tgs

    So if higher education is voluntary is HECS a tax?

    How on earth is HECS a tax? If anything it’s a subsidised government loan.

    Where in the world could you possible get a loan from any commercial entity with a zero real interest rate for something as risky as a university/college loan?

    Again I agree with the overall sentiment of the OP but come the fuck on.

  106. Carl

    I used to keep bees for a hobby. There’s a levy on honey sales, for research.

  107. tgs

    Compulsory student unionism is wrong and an utter travesty. But that is a separate issue to HECS.

  108. Rabz

    but being hit for tax on interest earned really steams me.

    At your highest marginal rate, to boot.

  109. hzhousewife

    Fantastic post Rabz. Hope someone sends it to Josh Frydenburg. Would be a good
    PhD study too, compare and contrast, definitions all over the place.

  110. Old School Conservative

    like if you have a septic tank
    That can’t be right – since Gough’s death there has been an email and Facebook page doing the rounds listing his 42 great achievements. Number 42 said “sewered most of Sydney and Melbourne”.
    Gough got rid of the septic tanks by 1975. Or so they say.

  111. Grigory M

    How on earth is HECS a tax? If anything it’s a subsidised government loan.

    If you pay as you go, it is not a loan – it’s a co-contribution.

  112. Notafan

    I don’t mind the tax on interest as much atm, I make so little usually only a dollar or two and my bank fees mean I can claim a net loss.

  113. Grigory M

    Gough got rid of the septic tanks by 1975. Or so they say.

    Yeah? No. Still plenty of septic tanks in Hornsby Shire – and pump-out fees are not tax deductible.

  114. .

    In NSW, Freshwater Fishing Licenses were introduced back in the 40s or 50s (as far as I know) mainly to fund research into and the propagation of inland streams and lakes with freshwater fish, especially trout.

    I never had a licence as a kid. They come in around about 2004 maybe? I was raised in the sticks nowhere near a beach. The fee is used however as you say to fund regional trusts who control stocking and get stocks proportional to fees and revenue sent to Fisheries HQ.

  115. .

    -Environment levy on all oil changes for motor vehicles

    Another great reason to DIY.

  116. I don’t mind the tax on interest as much atm, I make so little usually only a dollar or two and my bank fees mean I can claim a net loss.

    Bank fees usually exceed interest.
    Is this one of St. Gough of Werriwa’s achievements?

  117. In mighty Qld there is no fishing licence. *brag*boast*skite*

  118. Rabz

    They come in around about 2004 maybe?

    Sounds about right. Definitely introduced by labor.

  119. Rob MW

    “Rob – those are taxes incurred by primary producers, but again, would probably be ultimately borne by consumers of those products.”

    Rabz – nonetheless they are still an excise that is applied in the same manner as the tobacco excise & fuel excise, which are included and by the same stretch primary producers, in the main part, are in fact residing somewhere close to me. Shit there’s one right out the front door.

    I pay these levies at Schedule 3, 4, 12, 18, 20, 25 and 27 (wool) which combined cost me about $50k last financial year. The Levies collection housed inside of DAFF disperse the moola to a bunch of total “Industry” fuck-wits so hopefully this now meets your criteria……ticks all the boxes.

  120. jumpnmcar

    Maybe off topic but my last public liability policy had ( in the q&a way thet like to do things )
    ” Is this policy exempt from the terrorism contribution ? …….NO ”

    Are the Feds fingering my rectum or the insurers ?

  121. Diogenes

    The fee isused however as you say to fund regional trusts who control stocking and get stocks proportional to fees and revenue sent to Fisheries HQ.

    Yep and a brilliant job they do. They have closed most of healthy Lake Macquarie to commercial fishing but the left the 3 “sick” lakes (Tuggerah, Budgewoi & Munmorah) open. With the increasing fish stocks in Lake Mac more bull sharks are being sighted = and at the last forum Wyong council was complaining about the state rules which mean it will be easier & cheaper to remove a netted swimming area than to maintain it according to state govt rules. Council need to go through a state approval process to remove stinking wrack from the lakes (and pay the compulsory state dumping levies) and dredge the Entrance &/or build a breakwater to prevent/reduce silting – last count in the last 20 years at least 20 plans, environmental impact statements etc etc . As the state “owns” the lakes it is cost shifting onto local council and charging all the relevant fees & levies to do so (the state that is) so council has less to spend on the Doug Eaton Memorial Airport and Doug Eaton Memorial Arts Centre , Doug Eaton Memorial Plaza at the Entrance

  122. Diogenes

    my last post lost the sarc tags around the council funded monuments

  123. Rabz

    Rob – not sure if it does – are primary producers PAYG taxpayers, or businesses? I’d say the latter.

    I agree the excises are obscene imposts, nonetheless.

  124. Rabz

    Good one, Diogenes, I just did a quick google of Doug Eaton.

    Another crazed tinpot fascist imbecile, it seems.

  125. Diogenes

    Rabz, many locals are surprised he has not been embroiled in the matters that have seen many all our local state members loosing their jobs, so a cunning crazed …. 🙂

  126. Rob MW

    “Rob – not sure if it does – are primary producers PAYG taxpayers, or businesses? I’d say the latter.”

    Rabz – depends whether they are a ‘partnership’, an individual sole trader or ‘Incorporated’. I think that most family farmers are either individual sole traders or partnerships. My setup is that my family corporation owns the land, plant & equipment and does the cropping and my family partnership owns and deals all our livestock transactions however………… I thought the fuck-wit bit was the clincher to make the grade. You’rererererererere a hard man Rabz !!!!!!!!!!!!!!!!

  127. Splatacrobat

    Food licences at polling booth cake stalls.

  128. DaveA

    Last time I looked obtaining your own police record, for employment purposes say, costs $40. Surely a software driven process requiring some typing and printing?

  129. incoherent rambler

    LABOR this afternoon rejected a government move to reduce the Renewable Energy Target

    LNP note. A tax worth fighting with an election.

  130. buckshot

    Do any states still have death duties?

  131. Yobbo

    Speed camera fines are little more than a tax. If they were serious the demerit points alone should work.

    The problem with that is that people wouldn’t modify their behaviour until they had already accrued a dangerous number of demerit points.

    Speeding fines hurt pretty badly. I can say personally that I’m much more concerned about an $800 fine than I am about losing 2 of my 12 demerit points that are reset after 2 years anyway.

  132. JohnA

    70s Playboy #1487720, posted on October 22, 2014 at 8:53 pm

    Brass tax?

    That’s levied against you for having the brass to suggest it!

    🙂

  133. JohnA

    . #1487732, posted on October 22, 2014 at 9:05 pm

    -Environment levy on all oil changes for motor vehicles

    Another great reason to DIY.

    8c waste oil levy added to every litre of oil used to service your cars.

    Another reason to get out of the SUV?

  134. Gleambright

    A couple more that you missed:
    – INFLATION, yes it is a tax. But its also very insidious in nature but no less real due to the fact that it goes unquantified.

    – the medicare loading – a regulatory burden that increases medical costs by subtly hiding them away from the direct taxation burden.

    – taxation compliance costs, both direct and indirect.

    As to the total taxation burden, a good idea can be obtained by considering that roughly 50 percent of combined company and individual income in the country is taken in taxes. Roughly a half also goes to the banks, which again is a result of the regulatory burden driving up property prices. So our total slavery quotient in regards to income is probably somewhere around 80 percent.

    Considering that probably half of government spending is wasted in comparison to the same service that would be provided by the private sector, our taxation burden is indeed very high and can only be described as abominable.

  135. JJF

    What about Fringe Benefits Tax?

    There are lots of others you missed. They are charges or levies but are a tax none the less!

    Honey levy
    Leather levy
    Stevedoring levy
    Primary industries duties – on the sale of any livestock
    aircraft noise levy
    air transport levy – check your flight tickets!!
    coarse grains levy
    Milk levy
    Export inspection charge
    fisheries levy
    fishing levy
    gene technology licence charge
    health insurance pathology fees
    horse disease levy
    import processing charges
    interstate road transport charge
    life insurance levy
    marine navigation levy
    marine navigation regulatory functions levy – a similar charge!!!

    I had to stop at M as it was driving me crazy the number of levies we have.

    Isn’t income tax and GST enough!!!! – cut welfare an cut taxes!!!!!!!!!

  136. Diogenes

    Speeding fines hurt pretty badly. I can say personally that I’m much more concerned about an $800 fine than I am about losing 2 of my 12 demerit points that are reset after 2 years anyway.

    Did you know that in NSW you can work your fines off by going to TAFE ?
    I believe the rate is $50 per hour , max $350 a week, and $1000 a month. Not sure how you go about it but quite a few doing courses at TAFE with Mrs D are killing 2 birds with 1 stone – doing job network mandated training to retain Newstart and paying off fines.

    And its not 2 years its 3! Another sneaky change. When I started driving it was 12 a year, and the number 2, 4 or 7 if you are on your Ls , or red or green Ps. Another misconception – you don’t loose points , you gain them , ie you start with 0, and when you get 4,7 or 12, depending on class of licence, you loose your license.

  137. Alfonso

    Euphemistic ‘council rates’ in Australia are related to the value of a property not the bullshit ‘service’ provided. In the US they called what they are, ‘municipal TAXES’,

  138. Zippy The Younger

    Income tax is an obsolete bit of social engineering, nothing would upset the left more than to replace it with flat rate consumption tax.

  139. rebel with cause

    The tax on interest is a real kicker when you are trying to save for a house deposit too. Depending on your marginal tax rates, it is a shove to take out a loan earlier and with less of a deposit than you otherwise would have. Our bank rep even tried to pass our home loan off as a bit of a saving as we would no longer be paying the government thousands of dollars in additional tax due to interest on our deposit.

  140. Tel

    – the medicare loading – a regulatory burden that increases medical costs by subtly hiding them away from the direct taxation burden.

    I think there’s a bigger loading caused by compulsory Workers Comp insurance payouts. Most medical specialists charge significantly more for a compo claim than for normal medicine (like double) and this is apparently considered quite normal & reasonable.

  141. Fibro

    Rabz, another breakdown to this is what is a nett tax and what is a gross tax. By that I mean what taxes are we paying out of our already taxed income, and what is levied prior to PAYG being paid.

    My National Park Pass for example costs $165 for 3 years, but as this net income it is really $261 gross income.

    I am a smoker, drinker and punter. Too heavy on the first, moderate on the second and occasional on the third. Some years ago I calculated that of my circa $100K gross income, I am paying 67% total tax to every ticket clipper along the way.

    When I now add the rent seekers levies for Green programs, I would have no doubt that the figure woudl be nudging 70% of gross.

  142. Notafan

    Council rates are a pernicious tax on savings and wealth.
    Otherwise they would be a flat rate per household.
    A lot more council services should be user pays.
    Want a library card?
    Pay the library levy.
    Etc.

  143. Diogenes

    Euphemistic ‘council rates’ in Australia are related to the value of a property not the bullshit ‘service’ provided. In the US they called what they are, ‘municipal TAXES’,

    The nice little dodges that councils came up with, like separate garbage and water charges (if your council supplies it) not being included as “rates” as they don’t have to provide a pensioner discount on actual charges (in NSW at least they are not supposed to make a profit from these) . I actually prefer the California system, where the rates are a fixed % of the last purchase price of a property,or a poll tax – as at least they are transparent.

    Over the last few council forums I was speaking with a lot of “senior management” (as opposed to our our elected reps) – all were complaining that they take their marching orders from state planning – ie come up with a community arts program , a community development plan, LEPs, LAPs + all the other generic stuff that all business is faced with eg equity reporting , etc etc etc.

    Rabz – others have referred to to the fact that the Standards Australia charges an arm & leg for copies of the standards you to comply with, might I also add that many business are faced with the costs of obtaining AS certification in order to do business with government eg ISO 9001 certification.

  144. rebel with cause

    Just compare the ‘cash in hand’ rate of your local friendly tradesman to the rate he charges if you want a receipt. I’ll bet the cash rate is less than half.

  145. Rabz

    Do any states still have death duties?

    Most definitely not. Joh started the avalanche when he initially abolished them and hundreds of thousands of pensioners and retirees from across the country were about to pull up stumps and head to Queensland.

    Wran followed shortly after and that was pretty much it.

  146. Alfonso

    Yet in non capital tradesmen’s work that’s business related, I need much more than a 40% discount for cash, (deduction at company tax rate plus gst) to get advantage.
    Never happens.

  147. Rabz

    Rebel – the tradies cash rate would at least exclude the GST, which is interesting, because I remember Costello claiming that the GST was going to miraculously bring an end to “off the books” (or cash in hand) transactions.

  148. .

    John A

    I hold that we are morally obligated to minimise our taxes as much as legally possible.

    If you want to defend “the low level of taxation in Australia”, go ahead.

  149. Diogenes

    Spotted on Bolt

    http://www.breitbart.com/Breitbart-London/2014/10/22/Cash-strapped-NHS-Wales-Wastes-A-Fortune-On-Politically-Correct Non-Jobs

    Betsi Cadwaladr University Local Health Board still found the money to employ a “carbon manager” on £43,414 a year plus a £6,078 contribution to their pension. The package would easily be enough to employ two newly qualified nurses.

    The health board also has a head of communications on £50,000 a year along with £30,000 a year each for a leadership officer, a head of equality, diversity and human rights, and a senior equality manager, none of whom deliver any treatment to the patients, who are now suffering much longer waiting than they did before the cuts.

    But health bosses do not seem deterred by the needless cost of these officials. Gwent has a sustainable transport manager on £30,308 per year, Cwm Taf has a leadership/management coach on £40,511 a year, and Velindre NHS Trust has an equality and diversity lead on £40,511. Velindre also employs a total of eight press officers, costing the taxpayer an eye-watering £250,000.

    All non jobs doing nothing much.

    Rinse & repeat here

  150. Token

    This is another of those threads that deserves to be turned into its own dedicated website so we can call it down when facing the latest assault from the Labor-Green tax and spend Borg.

  151. MemoryVault

    In mighty Qld there is no fishing licence. *brag*boast*skite*

    True Steve.
    But we pay double the WA rate to register our cars.
    So we fish for free but it costs twice as much for the transport to get there.

  152. .

    Token
    #1488398, posted on October 23, 2014 at 9:20 am

    This is another of those threads that deserves to be turned into its own dedicated website so we can call it down when facing the latest assault from the Labor-Green tax and spend Borg.

    One facebook, I’d like this.

  153. .

    Actually we should have a few sites like these, riffing on thr work Topher has done.

    We ought to categories direct and indirect taxes, as borne by the consumer and business, but also fees, charges AND fines, split by consumer and supplier.

    What would be good would be an estimate of deadweight loss (lost production) from each of these taxes as well, as well as hypothecated ACTUAL tax rates for “a taxpayer” where you can vary income, investment and consumption habits.

  154. Rabz

    Dot, there is a heap more work that could be added to this topic.

    Insanity such as forcing mothers into the workforce and creating a monstrous, inefficient, overly regulated child care sector.

    Credentialism, barriers to entry, licensing, etc.

    It’s almost a bottomless pit.

  155. .

    A wise old hippy once told me “confusion is the beginning of clarity”…

    Alas grasshopper, it can be the beginning of more confusion too…

  156. hzhousewife

    Yes it looks like a bottomless pit, however, eating an elephant
    can be done, it just takes one bite at a time. Choose your battles.
    I wouldn’t know what is most effective rort to try to undo
    first, but things won’t get better on their own, we have to begin
    to fix some of this stuff. Rabz, this is a fantastic post. I am sharing it with many.

  157. Token

    We ought to categories direct and indirect taxes, as borne by the consumer and business, but also fees, charges AND fines, split by consumer and supplier.

    Do you think the Libertarian guys with an existing Facebook presence like John Humphreys would want to use this material?

    I’m happy to reach out to the guy who creates the Conservative Libertarian posts as he seems to be keen to turn the messages we discuss into images what are “fun to share”.

  158. littledozer

    In Victoria we have the fire services levy.

  159. .

    Do you think the Libertarian guys with an existing Facebook presence like John Humphreys would want to use this material?

    Absolutely.

    We know how much we are getting screwed, but it is so extensive it is hard to put into a message without disbelief.

  160. dalai lama

    Do any states still have death duties?

    While as Rabz says these have been abolished, I have seen figures showing that capital gains taxes on estates now net more *per year* than death duties did in total over their entire existence.

    There’s been a lot of whining from the usual suspects about how the CGT 50% discount introduced in 1999 ‘favours the rich’ and adds to pressures on property prices, but not too many acknowledge that this actually delivers worse outcome to the taxpayer over long ownership periods that the previous indexation method did. Once you have held your asset for the first 12 months, your ‘discount’ will never again increase, so if your estate beneficiaries sell after 40 years, the tax bill on what may be just inflation-related gains will be huge.

    Add to this the 15% plus Medicare levy on the taxable component of superannuation benefits left to adult children, and you can see that we don’t need death duties – the government is doing much better with the existing alternatives!

  161. ar

    Oh yeah, there’s also Long Service Levy applied to NSW development costs. Levied at 0.35% of the contract, it goes into a union fund to pay contractors for long service leave.

  162. dalai lama

    assault from the Labor-Green tax and spend Borg

    I would have no hesitation adding the LNP to the above sentence. Anyone claiming they are a low tax party is a liar.

  163. .

    ar
    #1488521, posted on October 23, 2014 at 10:49 am

    Oh yeah, there’s also Long Service Levy applied to NSW development costs. Levied at 0.35% of the contract, it goes into a union fund to pay contractors for long service leave.

    Utterly outrageous.

    If I OB or rent a dozer and develop a block on the south coast in my spare time, why do I give a shit about their long service leave?

    What a scam. This is up there with simony and industry super funds for all time historical scams.

  164. Shaun

    Long time lurker, first time poster. I’d be more than happy to set up a FB page for this – just need a catchy name for the page/group and a bit of a mission statement.

  165. ian3029

    Re: the Victorian Fire Services Levy. From my Rates Notice:-

    State Government Charges
    Fire Services Levy Residential Fixed $102
    Fire Services Levy Residential Variable (.000109 x Capital Improved Value) $33.03

    My risk of a fire is more (or less) dependent on the value of the property?

    And where would they pull that calculation factor (.000109)from?

  166. Percy

    I don’t know what you’re all complaining about, I don’t think I get taxed enough.
    .
    .
    .
    .
    /Sarc off.

  167. nilk

    But Rabz I don’t know how you differentiate between rates, when you elect to buy a house, and HECS when you elect to undertake a university course and help pay for all the ancillary activities like buildings and grounds, Diversity Week, solar panels on the roof, research on the environmental and social responsibility of companies they invest in etc.

    I thought the solar panels paid for themselves after x amount of time?

    I’ve not finished reading up, but did that levy on fuel for the bicentennial ever get removed? That was supposed to be one percent or one cent a litre. (I was only 20 at the time, so didn’t pay a whole lot of attention).

    I’m also with Splat on the forklift licence changes. When it came in the lads here were livid. What a rort!

  168. Rabz

    I’ve not finished reading up, but did that levy on fuel for the bicentennial ever get removed? That was supposed to be one percent or one cent a litre.

    Nilk, in NSW it was called the three by three levy. Three cents per litre for three years.

    Needless to say, it was actually in place for a lot longer than three years.

    Yes, shocking, I know.

  169. nilk

    Food licences at polling booth cake stalls.

    Reminds me of my girl’s after school care centre. In the kitchen there is either no microwave, or no oven. I honestly can’t remember which. That’s because of the certification required by the business entity to have it.

    The joy of “safety” regs and licensing. I’ll ask when I collect her after work today and see which one it is.

  170. notafan

    Rebel – the tradies cash rate would at least exclude the GST, which is interesting, because I remember Costello claiming that the GST was going to miraculously bring an end to “off the books” (or cash in hand) transactions

    I remind tradies of the pre GST cash discount 🙂

  171. calli

    Good thread, Rabz. Running fast on short legs to catch up, but here’s one I loathe…

    Long Service Leave levy

    This is paid by builders before they can get a Construction Certificate or a Complying Development Certificate. It runs at .035 percent of the contract sum. It requires it’s own special little bureaucracy to run. It’s supposedly for employees who are dudded by their wascally employers who go belly up without making allowance in their books for lsl.

  172. calli

    Sorry, that would be .35 percent, and here is the link. Wrote out another cheque today and still fuming…

  173. .

    Nilk, in NSW it was called the three by three levy. Three cents per litre for three years.

    Needless to say, it was actually in place for a lot longer than three years.

    Yes, shocking, I know.

    Dad used to larff when they tried calling it a 3x3x3 levy. Just for six more years…

  174. Grigory M

    It’s supposedly for employees who are dudded by their wascally employers who go belly up without making allowance in their books for lsl.

    Why “supposedly”, calli?

  175. .

    Once again Grigory M trusts the government and unions over everyone else.

  176. calli

    My homework needs to be corrected again. Not employees, but subbies.

    Another after school detention looms…

  177. nilk

    Okay, back home and about to head out again, but I did check in at the after-school care and ask about rego for the kitchen. I was wrong; it’s not a licensing registration, but worse.

    To be able to use the microwave you need a Cert II in Food Handling.

    I shite you not.

    The poor lad who runs the program was sitting in the office slumped over his desk with his head in his hands. “I didn’t sign up for this”, he told me. The amount of box-ticking and red tape that he wades through each day is phenomenal. Every child has progress reports, which have to be verified with photographic evidence.

  178. .

    I have been babbling about Cert IIs for food handling, traffic management operations, pool cleaning, general cleaning and the like for months if not years.

    If you really want to be angered, read about industry skills councils or the actual units of competency from the national training register.

    This ought to be called “Are you too drunk or stoned to work today”

    https://training.gov.au/Training/Details/NWP203B

    NWP203B – Plan and organise personal work activities

    ELEMENT

    PERFORMANCE CRITERIA

    1 Plan and conduct assigned work activities .

    1.1 Identify work activities and relevant legislation and organisational procedures .

    1.2 Organise and plan work activities to achieve agreed outcomes.

    1.3 Identify and obtain resources to complete planned work activities.

    2 Monitor quality of work .

    2.1 Interpret and check instructions against relevant organisational standards of work.

    2.2 Seek clarification of work instructions as required.

    2.3 Monitor and adjust work according to requirements for job quality, customer service, public responsibility and resource use.

    3 Provide and obtain feedback and information on work activities .

    3.1 Record and report work activities according to organisational requirements.

    3.2 Access appropriate avenues to provide suggestions for improvement to personal work performance.

  179. Grigory M

    calli – they can be employees and/or subbies – but that wasn’t my question to you. You initially said:

    It’s supposedly for employees who are dudded by their wascally employers who go belly up without making allowance in their books for lsl.

    And I asked:

    Why “supposedly”, calli?

    Do you have evidence that the Corporation does something untoward with the moneys collected?

    I see from your link that the Corporation is up to date with its Audited Annual Reports, and has them all linked on its website from 2001 to 2013. A quick look at the 2013 Report shows that it has a clean bill of health from the NSW Auditor-General and from the NSW Treasury Audit and Risk Committee.

  180. Peter from SA

    Rabz
    #1488358, posted on October 23, 2014 at 8:35 am
    Rebel – the tradies cash rate would at least exclude the GST, which is interesting, because I remember Costello claiming that the GST was going to miraculously bring an end to “off the books” (or cash in hand) transactions.

    Sorry I have not read the whole thread, but being involved in business since the inception of the GST I have the following question. How much money has been withheld from payment due to the failure to produce an ABN? This figure must be available via FOI or senates estimates questions?

    It was meant to put an end to the cash economy. I’ve never heard of it ever happening at least in the sectors where I have worked. Does anyone have a different experience?

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