The ATO is also responsible for collecting taxes that are not specific to a particular entity type. Certain credits are taken into account in determining the amount of tax collected or the entitlement to a refund. Table 33 provides a snapshot of these taxes and credits, with more specific information within the following sections:
Table 33: Liabilities and credits, 2010–11 to 2012–13 financial years
|
2010–11
|
2011–12
|
2012–13
|
$m
|
$m
|
$m
|
Net goods and services tax*
|
46,007
|
46,807
|
48,447
|
Net fringe benefits tax
|
3,552
|
3,597
|
3,819
|
Excise*
|
25,896
|
25,899
|
25,695
|
Wine equalisation tax*
|
740
|
729
|
766
|
Luxury car tax*
|
479
|
441
|
426
|
Petroleum resource rent tax
|
1,047
|
1,584
|
1,298
|
Fuel tax credits
|
5,109
|
5,527
|
5,408
|
Product stewardship for oil program
|
36
|
35
|
34
|
Cleaner fuel grants scheme
|
31
|
31
|
44
|
Note-For rows marked with a *: Figures include Australian Customs and Border Protection Services collections.