Types of Crown Revenue and Capital Receipts
An operating and capital split applies to Crown revenue and receipts. The following table outlines the three revenue/receipt types:
| Crown Revenue Type | Transaction Type | 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:
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