of taxation competitiveness between other states and territories. A measure of tax per capita from 2002 to 2007 has seen the figure rise 70%, from $1,321 up to $2,226, per person. Payroll tax, which is payable when an employer's total annual wage payout is greater than A$1 million and has been described as "crippling" by some businesses, accounted for 26% of Queensland government tax revenue in the 2007-08 fiscal year. Tourism The tourism industry plays a key role in the economies of regional areas and supports thousands of small businesses. Queensland experiences the second highest volume of tourists after New South Wales. Foreign backpackers and students on working holiday visas make up a large proportion of international visitors. The tourism industry in Queensland employs 5.7% of the workforce, or about 119,000 people and accounts for 4.5% of the state's GSP, directly generating A$$8.8 billion to the state's economy. Tourism Queensland is the government agency responsible for the development of the state's tourist industry. As a result of its many varied landscapes, warm climate and abundant natural beauty, tourism is Queensland's leading tertiary industry with millions of interstate and international visitors visiting the state each year. The industry generates $8.8 billion annually, accounting for 4.5% of Queensland's Gross State Product. It has an annual export of $4.0 billion annually. The sector directly employs about 5.7% of Queensland citizens. Accommodation in Queensland caters for nearly 22% of the total expenditure, followed by restaurants/meals (15%), airfares (11%), fuel (11%) and shopping/gifts (11%). The most visited tourist destinations of Queensland include Brisbane (including Moreton and South Stradbroke islands), the Gold Coast, the Sunshine Coast, the Great Barrier Reef, Cairns, Port Douglas, the Daintree Rainforest, Fraser Island and the Whitsunday Islands. Brisbane is the third most popular destination in Australia following Sydney and Melbourne. Major attractions in its metropolitan area include South Bank Parklands, the Queensland Cultural Centre (including the Queensland Museum, Queensland Art Gallery, Gallery of Modern Art, Queensland Performing Arts Centre and State Library of Queensland), City Hall, the Story Bridge, the Howard Smith Wharves, ANZAC Square, St John's Cathedral, Fortitude Valley (including James Street and Chinatown), West End, the Teneriffe woolstores precinct, the Brisbane River and its Riverwalk network, the City Botanic Gardens, Roma Street Parkland, New Farm Park (including the Brisbane Powerhouse), the Kangaroo Point Cliffs and park, the Lone Pine Koala Sanctuary, the Mount Coot-tha Reserve (including Mount Coot-tha Lookout