GST, FBT, Excise and other taxes

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:

• Goods and services tax
• Fringe benefits tax
• Excise

Table 33: Liabilities and credits, 2011–12 to 2013–14 financial years

	2011–12	2012–13	2013–14
	$m	$m	$m
Net goods and services tax*	46,807	48,447	51,738
Net fringe benefits tax	3,597	3,819	3,967
Excise*	25,899	25,695	25,808
Wine equalisation tax*	729	766	792
Luxury car tax*	441	426	463
Petroleum resource rent tax	1,584	1,298	1,765
Fuel tax credits	5,527	5,408	5,706
Product stewardship for oil program	35	34	40
Cleaner fuel grants scheme	31	44	93

Note: For rows marked with a *: Figures include Australian Customs and Border Protection Services collections.