This work was done by Access Economics Pty Ltd for the Corporation. Their work found that the current set of indirect taxes on agriculture results in:
• an overall indirect tax burden (net of subsidies) that is somewhat lower than the burden faced on average across all Australian industries, as far as supply used for intermediate and domestic consumption purposes is concerned;
• an overall indirect tax burden (net of subsidies) that is significantly higher than the burden faced on average across all Australian industries, as far as supply used for export purposes are concerned, with primary industry levies helping to explain this outcome;
• a lower tax burden than the all-industry average in respect of the wholesale sales tax, payroll tax, and FID/BAD taxes; and
• the farm sector as a whole faces a total petroleum product excise burden slightly lower than the all-industry average, although the diesel fuel component of that burden is close to the all-industry average.