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Budget 2010 Home Page Estimates of Appropriations 2010/11

Types of Crown Revenue and Capital Receipts

An operating and capital split also applies to Crown revenue and receipts. The following table outlines the three revenue/receipt types:

Types of Crown Revenue and Capital Receipts
Crown Revenue Type Departmental Status Description

Tax Revenue

Non-Departmental Tax payable to the Crown, such as Income Tax, GST and Fringe Benefit Tax

Non-Tax Revenue

Non-Departmental Revenue earned by the Crown from its investing and other operating activities.  Examples include interest income, capital charges and dividends from State-owned enterprises.

Capital Receipts

Non-Departmental

Capital received by the Crown:

  • when loans are raised (which appear in Vote Finance) or repayments of principal are made on debts owed to the Crown (for example, in Vote Social Development), or
  • when capital assets are sold.
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