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Pocket Guide to the Australian Tax System

January 2013

Detailed information about taxation revenue can be found in the 2012-13 Mid-Year Economic and Fiscal Outlook (MYEFO). This guide includes information up to and including the 2012-13 MYEFO and the Tax Expenditures Statement 2011 (TES).

Australian Government financial statistics are reported on two accounting frameworks, both of which are used in this document. Part 1 uses accrual financial statistics as this is the accounting framework adopted by Organisation for Economic Co-operation and Development (OECD), whereas Part 2 uses cash financial statistics as this accounting framework provides for better historical analysis.

© Commonwealth of Australia 2013

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