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:
Table 33: Liabilities and credits, 2010–11 to 2012–13 financial years
  
 | 
2010–11 
 | 
2011–12 
 | 
2012–13 
 | 
$m 
 | 
$m 
 | 
$m 
 | 
Net goods and services tax* 
 | 
46,007 
 | 
46,807 
 | 
 48,447 
 | 
Net fringe benefits tax 
 | 
3,552 
 | 
3,597 
 | 
 3,819 
 | 
Excise* 
 | 
25,896 
 | 
25,899 
 | 
 25,695 
 | 
Wine equalisation tax* 
 | 
740 
 | 
729 
 | 
 766 
 | 
Luxury car tax* 
 | 
479 
 | 
441 
 | 
426 
 | 
Petroleum resource rent tax 
 | 
1,047 
 | 
1,584 
 | 
 1,298 
 | 
Fuel tax credits 
 | 
5,109 
 | 
5,527 
 | 
5,408 
 | 
Product stewardship for oil program 
 | 
36 
 | 
35 
 | 
34 
 | 
Cleaner fuel grants scheme 
 | 
31 
 | 
31 
 | 
44 
 | 
Note-For rows marked with a *: Figures include Australian Customs and Border Protection Services collections.