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    Taxation statistics 2010-11

     A summary of income tax returns for the 2010-11 income year and other reported tax information for the 2011-12 financial year. 

     Preface 

    Welcome to the 2013 edition of Taxation statistics.

    Each edition of Taxation statistics is a broad collection of data compiled from income tax returns (in this case for the 2010-11 income year) and other information provided to the ATO such as goods and services tax (GST) annual returns and business activity statements (from the 2011-12 financial year in this edition)

    It covers taxation (including income tax, GST and fringe benefits tax), excise and fuel schemes, superannuation, the Higher Education Loan Program and payments and transfers through the Australian taxation system. It continues to provide data on the time-based cost of compliance and industry benchmarks in the form of financial and activity statement ratios.

    The aim is to make data available for researchers and the broader community, which will be useful in improving our understanding of Australia's taxation and superannuation systems, as well as our understanding of aspects of the broader environment in which these systems operate.

    The data in Taxation statistics also adds to our picture of the Australian community - including distribution of taxable income across the country; sources of income; and data about business and work-related expenditure.

    Each year we endeavour to improve Taxation statistics. Improvements this year include:

    • the addition of time series charts and other visual aids to the summary chapter
    • restructuring and consolidating the individual tax detailed tables, to provide more information in a more efficient manner, whilst maintaining a user-friendly format.

    In addition, to assist more advanced researchers, we can make available a file containing a 1% confidentialised sample of individual tax return information. You can request access to this file through the email address below.

    We welcome your suggestions or comments. Email them to taxstats@ato.gov.au.

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     Contents 

     Preface 

     General notes 

     Enquiries about these statistics 

     Chapter downloads 

     Detailed tables and descriptions 

     Return forms and other publications 

     01 Summary of Australian tax statistics 

     02 Individuals' tax 

     03 Companies and petroleum resource rent tax 

     04 Superannuation funds 

     05 Partnerships 

     06 Trusts 

     07 Capital gains tax 

     08 Fringe benefits tax  

     09 Payments and transfers through the income tax system 

     10 Charities and deductible gifts 

     11 International taxation 

     12 GST and other taxes 

     13 Excise 

     14 Fuel schemes 

     15 The Superannuation system 

     16 Pay as you go 

     17 Cost of taxation compliance 

     18 Industry benchmarks 

     19 Individual sample file 

     Previous editions of Taxation statistics 

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     General notes 

    Data for Taxation statistics 2010-11 was compiled before all processing for the 2010-11 income year and 2011-12 fringe benefits tax year was completed. Statistics in some chapters are sourced from 2011 annual income tax returns and associated schedules (such as the capital gains tax schedule 2011) that were processed by 31 October 2012. The statistics in these chapters are not necessarily complete and will continue to change as data from 2011 tax returns and schedules processed after 31 October 2012 is included. Caution should be exercised in comparing the detailed table statistics for the 2010-11 and prior income years. Better comparisons will be possible when Taxation statistics 2011-12 is published. In that edition, the 2010-11 income year detailed table statistics will include data from returns processed up to 31 October 2013.

    Where figures have been rounded, discrepancies may occur between the sums of the component items and totals. Average amounts, percentage changes and proportions are calculated from actual (not rounded) figures.

    In order to comply with privacy legislation and regulations:

    • some cells in some tables have been aggregated, but this does not affect the total number of records (number indicator showing the number of returns or taxpayers) and the total amounts
    • number indicators in the detailed tables may have been rounded to the nearest multiple of five, so totals may differ from the sum of their components
    • amounts and totals may vary between tables.

    Descriptions or definitions of the items in the chapter and detailed tables are in the Return forms and other publications section.

    The following symbol used in this publication means:

    n.a.

    not applicable or not available

    $m

    dollars are depicted in millions

    ('000)

    thousand

    no.

    number

    ..

    rounded to zero but not zero

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     Enquiries about these statistics 

    If you have any enquiries about the statistics in this publication, we recommend that you first read Taxation statistics - frequently asked questions.

    Send any enquiries not answered by that document to taxstats@ato.gov.au 

    Alternatively, send enquiries to:

     The Director
    Taxation statistics
    Revenue Analysis Branch
    Australian Taxation Office
    PO Box 900
    Civic Square ACT 2608 

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     Chapter downloads 

    You may download the chapters in portable document format (PDF) by clicking on the links below.

    Whole publication

    This is a PDF copy of the entire book version of Taxation statistics 2010-11.

     Note: Given the size of the file, it may take some time to download the complete publication. For your convenience, you can download the different chapters and parts of the publication separately by clicking on the links provided below.

     PDF 

    Chapter 1

    Summary of Australian tax statistics

     PDF 

    Chapter 2

    Individuals' tax

     PDF 

    Chapter 3

    Companies and petroleum resource rent tax

     PDF 

    Chapter 4

    Superannuation funds

     PDF 

    Chapter 5

    Partnerships

     PDF 

    Chapter 6

    Trusts

     PDF 

    Chapter 7

    Capital gains tax

     PDF 

    Chapter 8

    Fringe benefits tax

     PDF 

    Chapter 9

    Payments and transfers through the income tax system

     PDF 

    Chapter 10

    Charities and deductible gifts

     PDF 

    Chapter 11

    International taxation

     PDF 

    Chapter 12

    GST and other taxes

     PDF 

    Chapter 13

    Excise

     PDF 

    Chapter 14

    Fuel schemes

     PDF 

    Chapter 15

    Superannuation system

     PDF 

    Chapter 16

    Pay as you go

     PDF 

    Chapter 17

    Cost of taxation compliance

     PDF 

    Chapter 18

    Industry benchmarks

     PDF 

    Chapter 19

    Individual sample file

     PDF 

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     Detailed tables and description 

    Detailed statistical tables for most chapters are available in the following two formats:

    • Adobe Acrobat - PDF (recommended for printing tables), and
    • MS EXCEL spreadsheet - XLS (recommended for manipulating table data).

    To find out whether a particular item is included in a detailed table or to find out where an item is reported, we have created table indexes for the individual tax, company, partnership, trust and fund detailed tables. These indexes may be viewed or downloaded in PDF and Excel formats from the lists below.

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     Summary 

    Click on the links below to download the table in your preferred format.

    Table 1:Overview of the individual tax system, 1950-51 to 2010-11

    This detailed table provides an overview of various aspects of the tax system that applied to individuals in each income year. This includes the tax rates and thresholds that applied; general offsets allowed and associated thresholds, Medicare rates and thresholds.

     

     

     Table 1 

     Part A: 1950-51 to 1959-60 

     PDF 

     XLS 

     Table 1 

     Part B: 1960-61 to 1969-70 

     PDF 

     XLS 

     Table 1 

     Part C: 1970-71 to 1979-80 

     PDF 

     XLS 

     Table 1 

     Part D: 1980-81 to 1989-90 

     PDF 

     XLS 

     Table 1 

     Part E: 1990-91 to 1999-2000 

     PDF 

     XLS 

     Table 1 

     Part F: 2000-01 to 2010-11 

     PDF 

     XLS 

     Table 2: 

     Overview of the company tax system 2000-01 to 2010-11 income years 

    This detailed table provides an overview of tax rates that applied to various types of companies each year.

     PDF 

     XLS 

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     Individuals' tax 

    Click on the links below to download the table.

    Table indexIndividuals' tax detailed tables index

    This table index lists the different items shown in the individual tax detailed tables and specifies which table they appear in.

     

     XLS 

     Table 1: 

     Selected items for income years 1978-79 to 2010-11 

    This table shows the number of records and amounts for most items from the individual tax return (including items calculated by the ATO) for all income years between 1978-79 and 2010-11.

     

     XLS 

     Table 2 

     Selected items, by state/territory, age, sex, taxable status and lodgment method, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by state/territory, age brackets, sex, taxable status and lodgment method.

     

     XLS 

     Table 3 

     Selected items, by taxable income, age, sex and taxable status, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by taxable income ranges, age brackets, sex and taxable status.

     

     XLS 

     Table 4 

     Selected items, by taxable income, state/territory, sex and taxable status, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by taxable income ranges, state/territory, sex, and taxable status.

     

     XLS 

     Table 5 

     Selected items, by broad industry, state/territory and sex, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by broad industry groupings, state/territory and sex.

     

     XLS 

     Table 6: 

     Selected items by state/territory and postcode, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by state/territory and residential postcode.

     

     XLS 

     Table 7: 

     Selected items, by fine and broad industry, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by fine industry groupings.

     

     XLS 

     Table 8: 

     Selected items, by total income and taxable income, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by total income ranges and taxable income ranges.

     

     XLS 

     Table 9: 

     Selected items, by residency status and lodgment method, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by residency status and lodgment method.

     

     XLS 

     Table 10: 

     Selected items, by residency status, taxable status and taxable income, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by residency status, taxable status and taxable income ranges.

     

     XLS 

     Table 11: 

     Selected items for those in business, by broad industry, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO) for individuals with a business income, split by broad industry groupings.

     

     XLS 

     Table 12: 

     Selected items, by age, residency status, sex and tax assessment ranges, 2010-11 income year 

    This table shows most items from the individual tax return (including items calculated by the ATO), split by age brackets, residency status, sex and tax assessment ranges.

     

     XLS 

     Table 13: 

     Table 13: Selected items, by occupation, sex and taxable income, 2010-11 income year 

    This table shows the number of records and amounts for items from the individual tax return (including items calculated by the ATO) for the 2010-11 income year, split by occupation code, sex and taxable income ranges.

     

     XLS 

     Table 14: 

     Percentile distribution, by taxable income, 2010-11 income year 

    This table shows the number of male and female taxpayers, and the amount and proportion of total income, taxable income and net tax for each taxable income percentile.

     

     XLS 

     Table 15: 

     Rental property schedules, by state/territory of property, 2010-11 income year 

    This table shows all income and expense items from rental property schedules, by the state/territory location of the property.

     Note: The number of schedules does not correlate to the number of rental properties because of double counting. Properties can be jointly owned, or can be bought and sold during the same income year, resulting in more than one schedule being completed by different individuals for the same property.

     

     XLS 

     Table 16: 

     Fund contributions of individuals who lodged an income tax return, by taxable income, 2010-11 income year 

    This table shows employer contributions and individual contributed amounts declared on member contribution statements, and individual super contributions declared on individual tax returns. The data is broken down by ranges of individual taxable income.

     

     XLS 

     Table 17: 

     HELP debt, by HELP repayment income and state/territory, as at 30 June 2011. 

    This table shows the number of individuals who have a HELP debt by the end of the 2010-11 income year, broken down by range of taxable income for the 2009-10 income year and state/territory of residence..

     

     XLS 

     Table 18: 

     Taxable individuals, by average taxable income and location, 2010-11 income year 

    This is a series of maps showing the distribution of taxable individuals' average taxable income across Australia, the states and territories by their residential postcode.

     

     

     Table 18 

     Part A: New South Wales 

     PDF 

     

     Table 18 

     Part B: Victoria 

     PDF 

     

     Table 18 

     Part C: Queensland 

     PDF 

     

     Table 18 

     Part D: South Australia 

     PDF 

     

     Table 18 

     Part E: Western Australia 

     PDF 

     

     Table 18 

     Part F: Tasmania 

     PDF 

     

     Table 18 

     Part G: Northern Territory 

     PDF 

     

     Table 18 

     Part H: Australian Capital Territory 

     PDF 

     

     Table 18 

     Part I: Australia 

     PDF 

     

     

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in these tables.

     

     

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     Company tax and the petroleum resource rent tax 

    Click on the links below to download the table in your preferred format.

    Table indexCompany detailed tables index

    This table index lists the different items shown in the company detailed tables and specifies which table they appear in.

     PDF 

     XLS 

     Table 1: 

     Selected items, 1979-80 to 2010-11 income years 

    This table shows number of records and amounts for most items from the company tax return for all income years between 1979-80 and 2010-11.

     PDF 

     XLS 

     Table 2: 

     Selected items, by net tax and company type, 2010-11 income year 

    This table shows key items for public, private, other and total companies, broken down by net tax groupings.

     PDF 

     XLS 

     Table 3: 

     Selected items, by taxable income, taxable status, residential status and company type, 2010-11 income year 

    This table shows most items from the company tax return for taxable and non-taxable companies that are classified by different types (resident, non-resident, public, private and other), broken down by taxable income groupings.

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in the tables

     

     

     Table 3 

     Part A: Income items 

     PDF 

     XLS 

     Table 3 

     Part B: Expense items 

     PDF 

     XLS 

     Table 3 

     Part C: Reconciliation to taxable income or loss items 

     PDF 

     XLS 

     Table 3 

     Part D: Financial and other information items 

     PDF 

     XLS 

     Table 3 

     Part E: Calculation statement items 

     PDF 

     XLS 

     Table 4: 

     Selected items, by industry, 2010-11 income year 

    This table shows most items from the company tax return, broken down by fine and broad industry groupings.

     Note: In order to comply with privacy legislation and regulations, statistics for some items are only reported by broad industry in the different parts of this table.

     

     

     Table 4 

     Part A: Income items 

     PDF 

     XLS 

     Table 4 

     Part B: Expense items 

     PDF 

     XLS 

     Table 4 

     Part C: Reconciliation to taxable income or loss items 

     PDF 

     XLS 

     Table 4 

     Part D: Financial and other information items 

     PDF 

     XLS 

     Table 4 

     Part E: Calculation statement items 

     PDF 

     XLS 

     Table 5: 

     Selected items and financial ratios, by company size and broad industry, 2010-11 income year 

    This table shows amounts for selected items from the company tax return and financial ratios calculated from these items by company size, for companies that are:

    • Taxable and profitable
    • Taxable and non-profitable
    • Non-taxable and profitable
    • Non-taxable and non-profitable

    The financial ratios in this table include return on assets, net profit margin, gearing, interest cover and tax to profit ratios.

     

     

     Table 5 

     Part A: Micro companies 

     PDF 

     XLS 

     Table 5 

     Part B: Small companies 

     PDF 

     XLS 

     Table 5 

     Part C: Medium to very large companies 

     PDF 

     XLS 

     Table 6: 

     Selected items, by total income, taxable status, residential status and company type, 2010-11 income year 

    This table shows most items from the company tax return for taxable and non-taxable companies, classified by different types (resident, non-resident, public, private and other) and broken down by total income groupings.

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in the tables

     

     

     Table 6 

     Part A: Income items 

     PDF 

     XLS 

     Table 6 

     Part B: Expense items 

     PDF 

     XLS 

     Table 6 

     Part C: Reconciliation to taxable income or loss items 

     PDF 

     XLS 

     Table 6 

     Part D: Financial and other information items 

     PDF 

     XLS 

     Table 6 

     Part E: Calculation statement items 

     PDF 

     XLS 

     Table 7: 

     Selected items, by broad industry and total income, 2010-11 income year 

    This table shows key items from the company tax return, broken down by broad industry groupings and by total income groupings.

     PDF 

     XLS 

     Table 8: 

     Selected financial and other information, by company size, for non-membership period returns, 2010-11 income year 

    This table shows selected items from the 'Financial and other information' section of the company return, for subsidiary companies (non-membership period returns) that became members of a consolidated group at any time during the 2010-11 income year.

     PDF 

     XLS 

     Table 9: 

     Company tax return lodgment numbers and method by company size, 1989-90 to 2010-11 income years 

    This table shows company tax return lodgment numbers and method (paper and electronic) by company size.

     PDF 

     XLS 

     Table 10: 

     Petroleum resource rent tax statistics, 1999-2000 to 2011-12 financial years 

    This table shows selected items reported in the petroleum resource rent tax returns for the 1999-2000 to 2011-12 financial years.

     PDF 

     XLS 

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     Superannuation funds 

    Click on the links below to download the table in your preferred format.

    Table indexSuperannuation funds detailed tables index

    This table index lists the different items shown in the superannuation funds detailed tables and specifies which table they appear in.

     PDF 

     XLS 

     Table 1: 

     Selected items for APRA regulated and other funds for income years 1988-89 to 2010-11 

    This table shows most items from the fund income tax return for multiple income years.

     PDF 

     XLS 

     Table 2: 

     Selected items for self-managed super funds for income years 1999-2000 to 2010-11 

    This table shows most items from the self-managed super fund annual return for multiple income years.

     PDF 

     XLS 

     Table 3 

     Selected items, by taxable income, 2010-11 income year 

    This table shows most items that funds declare on their fund income tax return or SMSF annual return, ranged by taxable income.

     PDF 

     XLS 

     Table 4 

     Selected items, by total income, 2010-11 income year 

    This table shows most items that funds declare on their fund income tax return or SMSF annual return, ranged by total income.

     PDF 

     XLS 

     

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in the tables

     

     

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     Partnerships 

    Click on the links below to download the table in your preferred format.

    Table indexPartnership detailed tables index

    This table index lists the different items shown in the partnership detailed tables and specifies which table they appear in.

     PDF 

     XLS 

     Table 1: 

     Selected items for income years 1989-90 to 2010-11 

    This table shows most items from the partnership return for multiple income years.

     PDF 

     XLS 

     Table 2: 

     Selected items, by net Australian income, 2010-11 income year 

    This table shows most items from the partnership return, broken down by net Australian income.

     

     

     Table 2 

     Part A: Business income, expense and reconciliation items 

     PDF 

     XLS 

     Table 2 

     Part B: Other income and expense items 

     PDF 

     XLS 

     Table 2 

     Part C: Other deductions, foreign income and total net income 

     PDF 

     XLS 

     Table 2 

     Part D: Key financial information and business and professional items 

     PDF 

     XLS 

     Table 3: 

     Selected items, by industry, 2010-11 income year 

    This table shows most items from the partnership return, broken down by fine and broad industry groupings.

     Note: In order to comply with privacy legislation and regulations, statistics for some items are only reported by broad industries in the different parts of this table.

     

     

     Table 3 

     Part A: Business income, expense and reconciliation items 

     PDF 

     XLS 

     Table 3 

     Part B: Other income and expense items 

     PDF 

     XLS 

     Table 3 

     Part C: Other deductions, foreign income and total net income 

     PDF 

     XLS 

     Table 3 

     Part D: Key financial information and business and professional items 

     PDF 

     XLS 

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     Trusts 

    Click on the links below to download the table in your preferred format.

    Table indexTrust returns detailed tables index

    This table index lists the different items shown in the trust detailed tables and specifies which table they appear in.

     PDF 

     XLS 

     Table 1 

     Selected items for income years 1989-90 to 2010-11 

    This table shows most items from the trust return for multiple income years.

     PDF 

     XLS 

     Table 2 

     Selected items, by net Australian income, 2010-11 income year 

    This table shows most items from the trust return form, broken down by net Australian income groupings.

     

     

     Table 2 

     Part A: Business income, expense and reconciliation items 

     PDF 

     XLS 

     Table 2 

     Part B: Other income and expense items 

     PDF 

     XLS 

     Table 2 

     Part C: Other deductions, foreign income, capital gains, tax offsets and total net income 

     PDF 

     XLS 

     Table 2 

     Part D: Key financial information and business and professional items 

     PDF 

     XLS 

     Table 3 

     Selected items, by industry, 2010-11 income year 

    This table shows most items from the trust return, broken down by fine and broad industry groupings.

     Note: In order to comply with privacy legislation and regulations, statistics for some items are only reported by broad industries in the different parts of this table.

     

     

     Table 3 

     Part A: Business income, expense and reconciliation items 

     PDF 

     XLS 

     Table 3 

     Part B: Other income and expense items 

     PDF 

     XLS 

     Table 3 

     Part C: Other deductions, foreign income, capital gains, tax offsets and total net income 

     PDF 

     XLS 

     Table 3 

     Part D: Key financial information and business and professional items 

     PDF 

     XLS 

     Table 4 

     Trustee assessments: selected items, by taxable income, 2010-11 income year 

    This table shows selected items from the individual tax return of assessed resident trustees, broken down by taxable status (non-taxable and taxable) and taxable income groupings.

     PDF 

     XLS 

     Table 5 

     Selected items, by trust type, 2010-11 income year 

    This table shows most items from the trust return, broken down by trust type.

     

     

     Table 5 

     Part A: Business income, expense and reconciliation items 

     PDF 

     XLS 

     Table 5 

     Part B: Other income and expense items 

     PDF 

     XLS 

     Table 5 

     Part C: Other deductions, foreign income, capital gains, tax offsets and total net income 

     PDF 

     XLS 

     Table 5 

     Part D: Key financial information and business and professional items 

     PDF 

     XLS 

     

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in the tables.

     

     

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     Capital gains tax 

    Click on the links below to download the table in your preferred format.

    Table 1Net capital gains subject to tax, 1989-90 to 2010-11 income years

    This table shows the number of taxable individuals, companies and funds with net capital gains, the amount of their net capital gains, and the estimated tax payable on these net capital gains.

     PDF 

     XLS 

     Table 2 

     Net capital gains subject to tax, by entity type and taxable income, 2010-11 income year 

    This table shows the number of individual, company and fund taxpayers with capital gains; the net capital gains of these entities and the estimated tax payable on these net capital gains. These items are broken down by taxable income groupings.

     PDF 

     XLS 

     Table 3 

     Small business capital gains tax concessions, by entity type, 2000-01 to 2010-11 income years 

    This table shows the number of individuals and companies that have claimed any of the small business capital gains tax concessions for multiple income years.

     PDF 

     XLS 

     Table 4 

     Net capital gains, by entity type, by range of net capital gain, 1996-97 to 2010-11 income years 

    This table shows the number of individuals, companies and funds that had a net capital gain, broken down by the size of their net capital gain for multiple income years.

     PDF 

     XLS 

     Table 5 

     Net capital gains, by age, sex, taxable status and taxable income of individuals, 2010-11 income year 

    This table shows the number of individuals and the net capital gains, broken down by the age, sex, taxable status and taxable income of individuals.

     PDF 

     XLS 

     Table 6 

     Capital gains and small business concessions by entity type for the 2000-01 to 2010-11 income years 

    This table shows individual, company and fund capital gains and small business concessions calculated by the discount, indexation or other methods together with capital losses applied for multiple income years.

     PDF 

     XLS 

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     Fringe benefits tax 

    Click on the links below to download the table in your preferred format.

    Table indexFBT detailed tables index

    This table index lists the different items shown in the FBT detailed tables and specifies which table they appear in.

     PDF 

     XLS 

     Table 1 

     Amount of FBT payable, 1997-98 to 2011-12 FBT years 

    This table shows FBT payable, by employer type and taxable status, by ranges of FBT payable, for multiple FBT years.

     PDF 

     XLS 

     Table 2 

     FBT by broad industry, 2011-12 FBT year 

    This table shows FBT payable, FBT rebates claimed and net FBT payable, by employer type, taxable status and broad industry groupings.

     PDF 

     XLS 

     Table 3 

     Taxable value of benefits, by broad industry, 2011-12 FBT year 

    This table shows FBT payers and the value of different types of benefits, by employer type, taxable status and broad industry groupings.

     PDF 

     XLS 

     Table 4 

     Employee contributions, by type of benefit and broad industry, 2011-12 FBT year 

    This table shows amounts of employee contributions received for different types of benefits, - by employer type, taxable status and broad industry groupings-.

     PDF 

     XLS 

     Table 5 

     'Cars - statutory' employee contributions, 1997-98 to 2011-12 FBT years 

    This table shows grades of 'cars - statutory' employee contributions, by employer type and taxable status, for multiple FBT years.

     PDF 

     XLS 

     Table 6 

     Selected items, 1997-98 to 2011-12 FBT years 

    This table shows selected items from the FBT return, by employer type and taxable status, for multiple FBT years.

     PDF 

     XLS 

     Table 7 

     Fringe benefits, 1997-98 to 2011-12 FBT years 

    This table shows different types of benefits, by employer type and taxable status, for multiple FBT years.

     PDF 

     XLS 

     

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in these tables.

     

     

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     Charities and deductible gifts 

    Click on the links below to download the table in your preferred format.

    Table 1Refundable franking credits for endorsed income tax exempt entities and deductible gift recipients, 2001-02 to 2010-11 financial years

    This table shows franking credits claimed by charities, for multiple income years.

     PDF 

     XLS 

     Table 2 

     Individuals' gifts claimed, by state and amount claimed, for the 2010-11 income year 

    This table shows the number of individual gifts claimed, by the amount claimed, broken down by state/territory.

     PDF 

     XLS 

     Table 3 

     Individuals' gifts as a percentage of total income by state, for the 2010-11 income year 

    This table shows the number of individual gifts claimed, and gifts as a percentage of total income, broken down by state/territory.

     PDF 

     XLS 

     Table 4 

     Individuals' gifts claimed, by age range and sex, for the 2010-11 income year 

    This table shows individual gifts, broken down by the age range and sex of the donor.

     PDF 

     XLS 

     Table 5 

     Private ancillary fund donations and distributions, for the 2001-02 to 2010-11 financial years 

    This table shows the total donations made to, and distributions from private ancillary funds for multiple financial years. Distributions are broken down by the category type.

     PDF 

     XLS 

     Table 6 

     Employees of tax concession charities by type and remuneration for the 2010-11 income year 

    This table shows the number of employees of public hospitals, public benevolent institutions and health promotion charities, the amount of salary and reportable fringe benefits reported for these individuals, grouped by the sum of this income.

     PDF 

     XLS 

     atopagebreak 

     International taxation 

    Click on the links below to download the table in your preferred format.

    Table 1Selected international items, 1989-90 to 2010-11 income years

    This table shows selected items from the individual, company, super fund, partnership and trust tax returns, for multiple income years.

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in this table.

     PDF 

     XLS 

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     GST and other taxes 

    Click on the links below to download the table in your preferred format.

    Table 1:Selected GST, WET and LCT items, 2001-02 to 2011-12 financial years

    This table shows selected GST, WET and LCT items, for multiple financial years.

     PDF 

     XLS 

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     Excise 

    Click on the links below to download the table in your preferred format.

    Table 1Excise liabilities, 2001-02 to 2011-12 financial years

    This table shows excise from petrol, diesel, beer, spirits, ready to drink products and other excisable products, for multiple financial years.

     PDF 

     XLS 

     Table 2 

     Beer products subject to excise, 2011-12 financial year 

    This table shows monthly excise quantity and liability amounts from beer, by excise tariff classification.

     PDF 

     XLS 

     

     Note: In order to comply with privacy legislation and regulations, statistics for some items may not be included in the tables.

     

     

     atopagebreak 

     Fuel schemes 

    Click on the links below to download the table in your preferred format.

    Table 1Fuel tax credits scheme - claims paid by fine industry, 2006-07 to 2011-12 financial years

    This table shows fuel tax credits claimed, by fine industry, for multiple financial years.

     PDF 

     XLS 

     Table 2 

     Product stewardship for oil program - benefits paid, 2001-02 to 2011-12 financial years 

    This table shows benefits claimed by clients/entities under the product stewardship for oil program, for multiple financial years.

     PDF 

     XLS 

     Table 3 

     Cleaner fuels grants scheme - benefits paid, 2003-04 to 2011-12 financial years 

    This table shows benefits claimed under the cleaner fuels grants scheme, for multiple financial years.

     PDF 

     XLS 

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     Superannuation system 

    Click on the links below to download the table in your preferred format.

    Table 1Beneficiaries of superannuation co-contributions, by postcode, 2011-12 financial year

    This table shows details of the state/territory and postcodes of individuals who had a superannuation co-contribution both determined and paid during the 2011-12 financial year.

     PDF 

     XLS 

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     Pay as you go 

    Click on the links below to download the table in your preferred format.

    Table 1PAYG withholding, by entity type, 2000-01 to 2011-12 financial years

    This table shows PAYG withholding amounts, broken down by entity type, for multiple financial years.

     PDF 

     XLS 

     Table 2 

     PAYG withholding, by industry, 2000-01 to 2011-12 financial years 

    This table shows PAYG withholding amounts broken down by industry groupings, for multiple financial years.

     PDF 

     XLS 

     Table 3 

     PAYG instalments, by entity type, 2000-01 to 2011-12 financial years 

    This table shows PAYG instalment amounts, broken down by entity type, for multiple financial years.

     PDF 

     XLS 

     Table 4 

     PAYG instalments, by industry, 2000-01 to 2011-12 financial years 

    This table shows PAYG instalment amounts, broken down by industry groupings, for multiple financial years.

     PDF 

     XLS 

     atopagebreak 

     Cost of taxation compliance 

    Click on the links below to download the table in your preferred format.

    Table 1Tax return forms, cost of taxation compliance data for 1998-99 to 2010-11 income years

    This table shows cost of taxation compliance data for BASs (quarterly only); and company, partnership, trust, fund, fringe benefits tax and individual return forms.

     PDF 

     XLS 

     Table 2 

     FBT form, by employee benefit count and market segment - average time to complete form, 2006-07 to 2010-11 income years 

    This table shows cost of taxation compliance data for FBT returns, by the number of employees receiving benefits and market segment.

     PDF 

     XLS 

     Table 3 

     Income tax return time-box data, by total business income - average time to complete form, 2006-07 to 2010-11 income years 

    This table shows cost of taxation compliance data for individuals, companies, funds, partnerships and trusts, by total business income.

     PDF 

     XLS 

     Table 4 

     Income tax return time-box data, by market segment - average time to complete form, 2006-07 to 2010-11 income years 

    This table shows cost of taxation compliance data for individuals, companies, funds, partnerships and trusts, by market segment, for multiple income years.

     PDF 

     XLS 

     Table 5 

     BAS submitted quarterly, by market segment and role indicators - average time to complete form, 2010-11 income year 

    This table shows the average hours taken to complete all BAS, by market segment and role indicator (combinations of GST, PAYG withholding, PAYG instalment and FBT instalment).

     PDF 

     XLS 

     Table 6 

     Income tax return time-box data by lodgment method - average time to complete form, 2006-07 to 2010-11 income years 

    This table shows cost of taxation compliance data for individuals, companies, funds, partnerships and trusts, by lodgment method for multiple income years.

     PDF 

     XLS 

     Table 7 

     Cost of taxation compliance index - trend over time, 2001-02 to 2010-11 income years 

    This table shows cost of taxation compliance data as a series of index numbers, for key tax and super forms It is used to compare the movement in the cost of taxation compliance over time.

     PDF 

     XLS 

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     Industry benchmarks 

     Financial ratio tables 

    These detailed tables contain gross profit ratios, net profit ratios and wages to turnover ratios for business activity/industry.

     Activity statement ratio tables 

    These detailed tables contain expenses to sales ratios, wages to sales ratios, and net GST paid to sales ratios for business activity/industry.

     Activity/industry 

    Divisions, groups and classes are listed in the ATO publication Business industry codes 2011. These codes are based on the ANZSIC 2006 industry structure. Financial ratio tables are divided into three parts:

    • Part A broad industry divisions
    • Part B fine industry groups (three digit)
    • Part C fine industry classes (five digit).

    Whilst activity statement ration tables are divided into industry groups and classes.

    Some tables are broken by business status - that is, commenced business (businesses that just started) and established business. Therefore, industry ratios are calculated for commenced and established business entities.

     Instructions 

    For advice on how to find industries and ratios in the tables and information on how the ratios were calculated, particularly the exclusion criteria used in calculating the ratios, please download the Industry benchmark table instructions.

     atopagebreak 

     Financial ratio tables - Individuals 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table IN1: 

     Individual industry financial ratios, by business status, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all individuals, classified by business status.

     

     

     Table IN1 

     Part A: Broad industry divisions 

     

     XLS 

     Table IN1 

     Part B: Fine industry groups 

     

     XLS 

     Table IN1 

     Part C: Fine industry classes 

     

     XLS 

     Table IN2: 

     Individual industry financial ratios, by total business income, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all individuals, broken down by total business income groupings.

     

     

     Table IN2 

     Part A: Broad industry divisions 

     

     XLS 

     Table IN2 

     Part B: Fine industry groups 

     

     XLS 

     Table IN2 

     Part C: Fine industry classes 

     

     XLS 

     atopagebreak 

     Financial ratio tables - Companies 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table CO1: 

     Company industry financial ratios, by business status, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all companies, classified by business status.

     

     

     Table CO1 

     Part A: Broad industry divisions 

     

     XLS 

     Table CO1 

     Part B: Fine industry groups 

     

     XLS 

     Table CO1 

     Part C: Fine industry classes 

     

     XLS 

     Table CO2: 

     Company industry financial ratios, by total income, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all companies, broken down by total income groupings.

     

     

     Table CO2 

     Part A: Broad industry divisions 

     

     XLS 

     Table CO2 

     Part B: Fine industry groups 

     

     XLS 

     Table CO2 

     Part C: Fine industry classes 

     

     XLS 

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     Financial ratio tables - Partnerships 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table PA1: 

     Partnership industry financial ratios, by business status, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all partnerships, classified by business status.

     

     

     Table PA1 

     Part A: Broad industry divisions 

     

     XLS 

     Table PA1 

     Part B: Fine industry groups 

     

     XLS 

     Table PA1 

     Part C: Fine industry classes 

     

     XLS 

     Table PA2: 

     Partnership industry financial ratios, by total business income, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all partnerships, broken down by total business income groupings.

     

     

     Table PA2 

     Part A: Broad industry divisions 

     

     XLS 

     Table PA2 

     Part B: Fine industry groups 

     

     XLS 

     Table PA2 

     Part C: Fine industry classes 

     

     XLS 

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     Financial ratio tables - Trusts 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table TR1: 

     Trust industry financial ratios, by business status, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all trusts, classified by business status.

     

     

     Table TR1 

     Part A: Broad industry divisions 

     

     XLS 

     Table TR1 

     Part B: Fine industry groups 

     

     XLS 

     Table TR1 

     Part C: Fine industry classes 

     

     XLS 

     Table TR2: 

     Trust industry financial ratios, by total business income, 2010-11 income year 

    This table shows gross profit, net profit and wages to turnover ratios for profitable and all trusts, broken down by total business income groupings.

     

     

     Table TR2 

     Part A: Broad industry divisions 

     

     XLS 

     Table TR2 

     Part B: Fine industry groups 

     

     XLS 

     Table TR2 

     Part C: Fine industry classes 

     

     XLS 

     atopagebreak 

     Activity statement ratio tables - Individuals 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table INAS1: 

     Individual industry activity statement ratios, by business status, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all individuals, classified by business status.

     

     

     Table INAS1 

     Part A: Fine industry groups 

     

     XLS 

     Table INAS1 

     Part B: Fine industry classes 

     

     XLS 

     Table INAS2: 

     Individual industry activity statement ratios, by level of sales and profitability, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all individuals, broken down by total sales income groupings.

     

     

     Table INAS2 

     Part A: Fine industry groups 

     

     XLS 

     Table INAS2 

     Part B: Fine industry classes 

     

     XLS 

     atopagebreak 

     Activity statement ratio tables - Companies 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table COAS1: 

     Company industry activity statement ratios, by business status, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all companies, classified by business status.

     

     

     Table COAS1 

     Part A: Fine industry groups 

     

     XLS 

     Table COAS1 

     Part B: Fine industry classes 

     

     XLS 

     Table COAS2: 

     Company industry activity statement ratios, by level of sales and profitability, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all companies, broken down by total sales income groupings.

     

     

     Table COAS2 

     Part A: Fine industry groups 

     

     XLS 

     Table COAS2 

     Part B: Fine industry classes 

     

     XLS 

     atopagebreak 

     Activity statement ratio tables - Partnerships 

    InstructionsIndustry benchmark table instructions

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table PAAS1: 

     Partnership industry activity statement ratios, by business status, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all partnerships, classified by business status.

     

     

     Table PAAS1 

     Part A: Fine industry groups 

     

     XLS 

     Table PAAS1 

     Part B: Fine industry classes 

     

     XLS 

     Table PAAS2: 

     Partnership industry activity statement ratios, by level of sales and profitability, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all partnerships, broken down by total sales income groupings.

     

     

     Table PAAS2 

     Part A: Fine industry groups 

     

     XLS 

     Table PAAS2 

     Part B: Fine industry classes 

     

     XLS 

     atopagebreak 

     Activity statement ratio tables - Trusts 

    Instructions

    Industry benchmark table instructions 

    A guide to understanding and using the industry benchmark tables.

     Note: Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

     PDF 

     

     Industry codes 

     Business industry codes 2011 

     PDF 

     

     Table TRAS1: 

     Trust industry activity statement ratios, by business status, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all trusts, classified by business status.

     

     

     Table TRAS1 

     Part A: Fine industry groups 

     

     XLS 

     Table TRAS1 

     Part B: Fine industry classes 

     

     XLS 

     Table TRAS2: 

     Trust industry activity statement ratios, by level of sales and profitability, 2010-11 income year 

    This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all trusts, broken down by total sales income groupings.

     

     

     Table TRAS2 

     Part A: Fine industry groups 

     

     XLS 

     Table TRAS2 

     Part B: Fine industry classes 

     

     XLS 

     atopagebreak 

    Individuals' sample file

    Click on the links below to download the table in your preferred format.

    Table 1:Items included in the 2010-11 individual sample file

    This table contains the items included in the 2010-11 individual sample file.

     

     XLS 

    The sample file may be accessed by anyone conducting legitimate research. An application for accessing the files can be obtained by emailing taxstats@ato.gov.au 

     atopagebreak 

     Return forms and other publications 

    The following list outlines all the publications that are referred to in Taxation statistics 2010-11. They can be downloaded in portable document format (PDF).

    Return forms

     Individual tax return 2011 - PDF 

     Company tax return 2011 - PDF 

     Fund income tax return 2011 - PDF 

     Self-managed superannuation fund annual return 2011 - PDF 

     Partnership tax return 2011 - PDF 

     Trust tax return 2011 - PDF 

     Fringe benefits tax (FBT) return 2012 - PDF 

     Capital gains tax (CGT) schedule 2011 - PDF 

     Losses schedule 2011 - PDF 

     Rental property schedule - PDF 

    Return form instructions

    TaxPack 2011 - PDF 

    TaxPack Supplement 2011 - PDF 

    Company income tax return instructions 2011 - PDF 

     Fund income tax return instructions 2011 

    Self-managed superannuation fund annual return instructions 2011 - PDF 

     Partnership tax return instructions 2011 

     Trust tax return instructions 2011 

    2012 fringe benefits tax return guide - PDF 

    Schedule instructions and capital gains tax publications

    Business and professional items 2011 - PDF 

     Losses schedule instructions 2011 

     Guide to capital gains tax 2011 

    Activity statements and GST returns

    Annual GST return - PDF 

    GST information report - PDF 

    Business activity statement - PDF 

    Instalment activity statement - PDF 

    GST and activity statements publications

    Activity statement instructions - PAYG instalments - PDF 

    Activity statement instructions - PAYG withholding - PDF 

     Business activity statement instructions 

     Guide to goods and services tax (GST) 

    Other publications

    Business industry codes 2011 - PDF 

    Salary and wage occupation codes - PDF 

     atopagebreak 

     Summary of Australian tax statistics 

     Download 

    Summary chapter

     PDF 

     Summary chapter tables 

     XLS 

     Summary  detailed tables 

     

     Taxation statistics 

     PDF 

    Welcome to the latest edition of Taxation statistics, the Australian Taxation Office's (ATO) most comprehensive statistical publication.

    Australian law requires that people pay taxes and other charges to fund a range of programs and community services. The role of the ATO is to administer the tax, excise and superannuation (super) systems that fund services for Australians. The ATO is the Australian Government's principal revenue collection agency and a major payer of benefits. We are also the custodians of the Australian Business Register and the regulator of self-managed super funds.

     Taxation statistics 2010-11 presents an overview of:

    • 2011 income tax returns for individuals, companies, super funds, partnerships and trusts
    • payments and transfers made through the income tax system relating to the 2010-11 income year
    • reported liabilities for goods and services tax (GST) and excise, payments for fuel schemes, and fringe benefits tax (FBT) returns for the 2011-12 financial year
    • the super system, capital gains tax, the international tax system, charities and deductible gifts
    • debts and repayments relating to the Higher Education Loan Program (HELP)
    • pay as you go withholding (PAYGW) and instalments (PAYGI) liabilities
    • the cost of taxation compliance
    • industry income tax and business activity statement performance ratios
    • the 2010-11 individuals sample file.
     Attention 

     Overview 

    For the 2010-11 income year:

    • 14.9 million tax returns were lodged, an increase of 2.1% from 2009-10
    • individual returns represented 84.7% of all tax returns lodged

    self-managed super funds experienced the largest growth in the number of tax returns lodged, with an increase of 4.8% from 2009-10.

    End of attention 
     atopagebreak 

    Individuals' tax

     Download 

    Individuals' tax chapter

     PDF 

     Individuals' tax chapter tables 

     XLS 

     Individuals' tax  detailed tables 

     

     Taxation statistics 

     PDF 

    An individual is required to lodge an income tax return for many reasons. Two of the more common reasons are if they paid tax during the year, or if their taxable income exceeded certain amounts.

    Individuals have from 1 July to 31 October each year to lodge their tax return, unless it is prepared by a registered tax agent. In this case, the deadline may be extended under the particular tax agent's lodgment program for that year of income, but generally not later than 15 May in the following calendar year.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 12.6 million individuals lodged income tax returns, an increase of around 258,000 from 2009-10
    • individuals declared total income of $662.0 billion, an increase of 9.3% over 2009-10. This included $499.3 billion in salary and wages
    • individuals claimed $31.5 billion in total deductions, an increase of 6.0% from 2009-10. This included $18.3 billion in work-related expenses

    individuals had taxable income of $631.3 billion, an increase of 9.3% over 2009-10, and net tax payable of $133.1 billion.

    End of attention 
     atopagebreak 

     Company tax and the petroleum resource rent tax 

     Download 

    Company chapter

     PDF 

     Company and PRRT chapter tables 

     XLS 

     Company  detailed tables 

     

     Taxation statistics 

     PDF 

    This chapter provides information on companies and PRRT, as reported on company income tax returns, PRRT instalment statements and PRRT returns. For income tax purposes, a company is a body corporate or any unincorporated association or body of persons, but does not include a partnership or a non-entity joint venture. Limited partnerships, corporate unit trusts and public trading trusts are also treated as companies.

    Companies pay income tax in instalments (pay as you go instalments or PAYGI), some of which are paid during the income year in which the income is derived, or in a single lump sum paid during the subsequent year. For the majority of companies, the income year is the same as the financial year. However, some companies use a substituted accounting period.

    Companies pay a flat rate of tax, without a tax-free threshold. From the 2001-02 income year, the tax rate for public and private companies is 30%. Other companies such as retirement savings account providers, pooled development funds, credit unions, non-profit companies and life insurance and friendly society companies have various other tax rates.

    For the purpose of this publication, a company may represent a consolidated group of companies for income tax purposes, rather than a single entity.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 788,983 companies lodged returns, a 1.2% increase from 2009-10
    • companies reported total income of $2,440 billion, a 8.2% increase from 2009-10
    • total company expenses were $2,201 billion, a 7.1% increase from 2009-10
    • companies were liable for $61.9 billion in net tax, a 15.9% increase from 2009-10.

    For the 2011-12 financial year petroleum resource rent tax (PRRT) totalled $1.6 billion.

    End of attention 
     atopagebreak 

     Superannuation funds 

     Download 

    Fund chapter

     PDF 

     Fund chapter tables 

     XLS 

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    This chapter provides information on superannuation funds, as reported on their income tax returns. Super funds hold contributions in trust and invest these contributions to provide retirement benefits for their members.

    Broadly, the fund taxpayer population is divided into two categories: regulated and non-regulated funds. Only regulated funds (as defined under the Superannuation Industry (Supervision) Act 1993) qualify as complying super funds for tax purposes and receive tax concessions. Regulated funds can be one of six types:

    Australian Prudential Regulation Authority (APRA) regulated:

    • corporate or employer-sponsored funds
    • industry funds
    • retail funds
    • public sector funds
    • small APRA funds.

    ATO regulated:

    • self-managed super funds.

    Corporate, industry, retail and public sector funds are funds with more than four members, and may be either public or non-public offer funds. In this chapter, they have been aggregated into a category called 'large APRA fund types'. Most funds with fewer than five members are self-managed super funds. Small APRA funds are small funds (with less than five members) regulated by APRA.

    As self-managed super funds lodge a different income tax return to other funds, their income and deduction tables are presented separately in this chapter.

    For more information about the super system, refer to chapter 15.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 395,262 funds lodged returns, a 4.7% increase from 2009-10
    • funds reported total income of $136.6 billion, a 21.9% increase from 2009-10
    • total fund deductions were $45.0 billion, a 26.8% increase from 2009-10

    funds were liable for $6.5 billion in net tax, a 10.0% decrease from 2009-10.

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     Partnerships 

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    This chapter provides information on partnerships, as reported on their partnership tax returns. For tax purposes, a partnership is an association of people who carry on a business as partners or receive income jointly.

    A partnership does not pay tax in its own right. Instead each partner pays tax on their share of the net partnership income at their individual tax rate (or claims a deduction for their share of any partnership loss). All shares of capital gains or losses relating to capital gains tax events for partnership assets must be disclosed on the partners' tax returns.

    A partnership requires a tax file number and must lodge a tax return at the end of the income year. All income earned and deductions claimed for expenses incurred in earning income for the partnership must be shown on the tax return. Although this return is simply an information return, it provides the basis for determining each partner's respective share of the net partnership income or loss.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 369,999 partnerships lodged returns, a decrease of 3.2% from 2009-10
    • total net income or loss of $24.3 billion was reported by partnerships, a 25.6% increase from 2009-10
    • partnerships reported total business income of $150.3 billion, a 5.8% decrease from 2009-10

    total partnership expenses were $130.6 billion, an 8.6% decrease from 2009-10.

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     Trusts 

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    This chapter provides information on trusts, as reported in trust income tax returns. A trust exists where a person, the 'trustee', is under an obligation to hold property or derive income for the benefit of another person or persons, known as 'beneficiaries'. This obligation usually arises under the express terms of a trust, but may also be imposed by court order or declaration, or by the operation of law. Although the trustees hold the legal title to the property, they must deal with it in accordance with the terms of the trust for the benefit of the beneficiaries.

    In legal terms, a trust is not a legal entity and generally does not pay tax in its own right. Generally, it is the beneficiaries who are subject to tax on their share of the net income of the trust.

    The trustee is generally only taxed on the proportion of the net income of the trust that is accumulated in the trust or that relates to certain types of beneficiaries, such as those beneficiaries who are under a legal disability - broadly speaking, the trustee is taxed on that part of the net income of the trust for tax purposes that is not assessable to a beneficiary. The net income of the trust is generally assessable to the trustee or the beneficiaries in the income year in which it is derived by the trust.

    An annual tax return must be lodged for a trust, regardless of the amount of income derived by the trust, even if it derives nil income or incurs a loss for tax purposes. Certain public unit trusts are taxed as companies, and so are not included in the statistics of this chapter.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 729,622 trusts lodged returns, a 3.9% increase from 2009-10
    • total net income or loss reported by trusts was $151.2 billion, a 22.1% increase from 2009-10
    • trusts reported total business income of $316.7 billion, a 7.3% increase from 2009-10

    total trust business expenses were $291.7 billion, a 2.2% increase from 2009-10.

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     Capital gains tax  

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    Capital gains tax (CGT) is the tax payable on any net capital gain included with other assessable income on an entity's (individual, company, fund and trust) tax returns - respective rates of tax then apply to a net capital gain.

    This chapter provides CGT information on individuals, companies and funds, as reported on their tax returns and CGT schedules. Because it is generally trust beneficiaries who are subject to the tax on any capital gain, no CGT information is included for trusts in this chapter.

    A capital gain or loss arises if a CGT event occurs, with the most common CGT event being the sale of an asset, such as real estate or shares. A net capital gain is the total of capital gains made by a taxpayer for an income year, reduced by:

    • the taxpayer's total capital losses for the income year and any unapplied net capital losses from previous years
    • any CGT discount or small business CGT concessions the taxpayer is entitled to.

    If total capital gains are less than total capital losses for an income year, the taxpayer has a net capital loss for that income year. This loss cannot be deducted from assessable income - it can be used only to reduce capital gains in subsequent income years.

     Attention 

     Overview 

    For the 2010-11 income year:

    • net capital gains were reported by 557,016 individuals, 15,037 companies and 60,739 funds
    • net capital gains totalled $22.3 billion, a 9.9% increase from 2009-10
    • capital gains tax payable on the net capital gains of taxable individuals, companies and funds was estimated to be $5.4 billion, a 7.1% increase from 2009-10

    approximately 59.3% ($32.7 billion) of total current year capital gains were sourced from shares.

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     Fringe benefits tax 

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    A fringe benefit is, generally speaking, a benefit provided in respect of employment. Fringe benefits are provided to employees (or associates of the employees) in place of, or in addition to, salary or wages. Benefits include any right, privilege, service or facility - for example, the use of a car for private purposes.

    Fringe benefits tax (FBT) is the tax paid by employers on fringe benefits. The benefit does not have to be provided directly by the employer for FBT to apply. FBT may also apply if the benefit is provided by an associate of the employer or by a third party under an arrangement with the employer or an associate of the employer. The rate of FBT for the 2011-12 FBT year remained unchanged from the previous year, at 46.5%.

    Employers can generally claim an income tax deduction for the cost of providing fringe benefits. FBT paid by an employer may also be an allowable income tax deduction. Employees generally do not pay income tax on the fringe benefits they receive.

    The FBT year runs from 1 April to 31 March, rather than from 1 July to 30 June as is the case for other tax types. The 2011-12 FBT year ran from 1 April 2011 to 31 March 2012. FBT returns must be lodged by 21 May each year. These features of the FBT system enable the reporting of FBT statistics that are one year ahead of the statistics based on other income year return forms - for example, for individual tax.

     Attention 

     Overview 

    For the 2011-12 fringe benefits tax (FBT) year:

    • FBT payable was $439.1 million for Australian Government departments, a 0.9% decrease from 2010-11
    • FBT payable was $3.3 billion for other employers, an increase of 1.7% from 2010-11
    • FBT rebates of $108.7 million were claimed, a 6.1% increase from 2010-11

    employee contributions towards the cost of providing fringe benefits totalled $1.4 billion, an increase of 15.5% from 2010-11.

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     Payments and transfers through the income tax system 

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    This chapter provides information on payments and transfers, as reported on individual and company tax returns. It covers a range of payments and transfers made through the tax system. Several of these payments provide assistance to families and individuals, such as the private health insurance tax offset and the education tax refund. Both the research and development tax offset and the film and television tax offset provide targeted assistance to industry.

    The education tax refund (tax offset), the private health insurance tax offset, the research and development tax offset and the film tax offset are refundable. This means that these offsets are not limited to the amount of tax payable.

    Other payments made by the ATO are fuel tax credits payments (see Chapter 14) and superannuation co-contribution payments (see Chapter 15).

     Attention 

     Overview 

    For the 2010-11 income year:

    • $912 million was paid in transfers through the tax system for the benefit of families and individuals
    • $698 million was paid in education tax refunds, an increase of 4.0% from 2009-10

    $614 million in tax offsets were claimed in the research and development industry, an increase of 12.0% over the previous income year.

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     Charities and deductible gifts 

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    This chapter provides information about:

    • entities that have applied for and been granted tax concession charity status or deductible gift recipient status
    • private ancillary funds donations and distributions
    • the amounts claimed by individuals for donations to deductible gift recipients.

    Information on endorsed income tax exempt entities and deductible gift recipients that have claimed refundable franking credits from the ATO is also provided.

     Attention 

     Overview 

    As at the end of October 2012, there were:

    • 56,279 tax concession charities, a 2.3% increase on October 2011
    • 29,046 active deductible gift recipients, a 3.4% increase on October 2011

    For the 2010-11 income year, individuals claimed $2,212 million in deductible gifts, an increase of 12.6% on the previous year

    For the 2011-12 financial year, charities claimed $801 million in refundable franking credits, an increase of 54.0% on the previous year.

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     International taxation 

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    This chapter provides information on the international dealings of Australian residents as reported on individual, company, partnership, trust and super fund tax returns. Australian residents are generally taxed on their worldwide income while non-residents are generally taxed only on their Australian-sourced income (and some specific amounts not dependent on source).

    The residency tests that the ATO use to determine residency status for income tax purposes are not the same as those used by other Australian agencies. These residency tests are discussed throughout this chapter.

     Attention 

     Overview 

    For the 2010-11 income year:

    • 857,551 individuals lodged returns with foreign sourced income, a 4.8% decrease from 2009-10
    • individual foreign sourced income was $3.2 billion, an increase of 4.9% from 2009-10
    • corporate net foreign income was $11.5 billion, an increase of 52.9% from 2009-10

    super funds foreign income was $9.5 billion, an increase of 27.0% from 2009-10.

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     GST and other taxes 

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    This chapter provides information about the GST, WET and LCT. It reports liabilities incurred for the 2010-11 and 2011-12 financial years, as reported on business activity statements and other forms.

    GST is a tax of 10% on the supply of most goods and services and other taxable supplies (for example, real property and rights) in Australia, including goods that are imported. In most cases, GST does not apply to exports of goods or services, or other items consumed outside Australia.

    GST revenue is appropriated to the states and territories. The Australian Government funds the ATO to administer the GST, and is reimbursed by the states and territories. The Australian Customs Service (Customs) collects GST on taxable importations that are not subject to the deferred GST scheme.

     Attention 

     Overview 

    For the 2011-12 financial year:

    • total net goods and services tax (GST) liabilities (including Customs collections) were $46.8 billion, an increase of 1.7% from 2010-11
    • wine equalisation tax (WET) liabilities (including Customs collections) were $729 million, a decrease of 1.5% from 2010-11

    luxury car tax (LCT) liabilities (including Customs collections) were $441 million, a decrease of 7.9% from 2010-11.

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     Excise 

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    Excise duty is levied on certain goods manufactured or produced in Australia. Manufacturers (and/or permission holders) pay excise duty on the following locally manufactured or produced goods:

    • petroleum products and non-petroleum based fuels (including petrol, diesel, aviation fuels, kerosene, heating and fuel oil, crude oil and condensate, and gaseous fuels such as liquefied petroleum gas, liquefied natural gas, compressed natural gas, ethanol and bio-diesel)
    • tobacco products (including cigarettes and tobacco)
    • alcohol products (including beer, spirits and ready-to-drink products, but excluding wine, which is subject to the wine equalisation tax).

    Excise duties applied to tobacco and alcohol are subject to indexation in February and August each year, in line with upward movements in the consumer price index. Indexation is not applied to petroleum products, non-petroleum based fuels, or oils and greases.

    Excise duty is levied on tobacco products on a per stick basis for cigarettes and per kilogram basis for other tobacco products. Excise duty rates applying to beer vary according to the alcohol content and container size.

    The figures exclude excise liabilities and quantities of goods subject to excise where the goods are exported, or that have deteriorated or been damaged, pillaged, lost, destroyed or become unfit for human consumption.

     Attention 

     Overview 

    For the 2011-12 financial year:

    • total excise liabilities were $25.9 billion, an increase of less than 0.1% from 2010-11
    • excise from petrol and diesel totalled $14.5 billion, an increase of 8.4% from 2010-11

    excise from alcohol products was $3.1 billion, a 0.2% increase from 2010-11.

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     Fuel schemes 

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    Excise duty is levied on petroleum products manufactured or produced in Australia. Customs duty applies (at the same rate) to imported petroleum products.

    The ATO administers fuel schemes that aim to:

    • cut fuel costs by providing a credit for the fuel tax (excise and/or customs duty) included in the price of fuel, when used for specified activities
    • support and encourage the environmentally sustainable management and recycling of used oil
    • encourage the manufacture and importation of fuels that have a reduced impact on the environment.

    The fuel schemes for the 2011-12 financial year were:

    • fuel tax credits
    • product stewardship for oil program
    • cleaner fuels grants scheme.

    This chapter contains statistics on grants or benefits paid under these fuel schemes for the 2011-12 financial year.

     Attention 

     Overview 

    For the 2011-12 financial year:

    • total grants paid under the fuel tax credits scheme were $5.5 billion, a 8.2% increase over 2010-11
    • total benefits paid under the product stewardship for oil program decreased by 2.8% from 2010-11 to $35 million

    total grants paid under the cleaner fuel grants scheme remained at a similar amount to 2010-11, at around $31 million.

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     Superannuation system 

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    Superannuation (super) is a specifically designed long-term investment vehicle for the retirement savings of individuals. The retirement income system includes:

    • the superannuation guarantee, a compulsory element of super which requires employers to contribute a minimum level to their employees' super accounts
    • a voluntary level of super encouraged by tax concessions and the co-contribution scheme
    • the age pension and associated social security arrangements that provide an income safety net for retirees.

    The ATO plays a major role in administering the compulsory and voluntary elements of the super system. During the period covered by these statistics, the ATO has had responsibility for:

    • income tax on super funds (reported in Chapter 4)
    • the other income tax aspects of super
    • the superannuation guarantee
    • the superannuation holding accounts special account
    • the lost members register
    • unclaimed super monies
    • departing Australia super payments
    • the regulation of self-managed super funds
    • the co-contributions system
    • excess contributions tax
    • the superannuation contributions surcharge
    • the termination payments surcharge
    • the temporary residents measure.

    An increasing number of Australians are directly affected by Australia's super system tax regime. By 30 June 2012, there were:

    • approximately 1.4 million registered employers
    • 481,957 super funds
    • $1.4 trillion in total assets held by super funds.
    • As at 30 June 2012, approximately 89% of employees had some form of super and there were approximately 31.9 million member super accounts.
    • During the 2011-12 financial year, there were:
    • $34.2 billion in member contributions
    • $82.1 billion in employer contributions
    • $69.7 billion in member benefit payments.

    For information reported by super funds for the 2010-11 income year, see chapter 4.

     Attention 

     Overview 

    During the 2011-12 financial year:

    • the lost members register reduced significantly, with the number of lost accounts decreasing by 32% and the total value of lost accounts decreasing by 17%
    • the number of self-managed super funds grew by 8.0%, while the total value of assets held by these funds grew by an estimated 3.7%

    there were approximately 1.04 million co-contribution entitlements determined and paid, totalling $602 million.

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    Pay as you go

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    This chapter provides a general description of pay as you go withholding (PAYG(W)) and pay as you go instalment (PAYG(I)) liabilities reported to the ATO.

    PAYG(W) applies generally to payments made, or non-cash benefits provided, on or after 1 July 2000. The most common payments and transactions subject to withholding are: payments to employees such as salaries, wages, or allowances; payments to company directors; payments to businesses that do not quote their ABN; and payments to contractors who have a voluntary withholding agreement.

    PAYG(I) are instalments paid by certain taxpayers during the income year which go towards the taxpayer's expected tax liability. At the end of each income year when a taxpayer's tax return has been lodged and tax payable is assessed, PAYG(I) for the year is credited against the taxpayer's assessment to determine whether the taxpayer owes additional tax or is entitled to a refund. Most taxpayers pay their instalments on a quarterly basis.

     Attention 

     Overview 

    For the 2011-12 financial year:

    • pay as you go withholding liabilities totalled $141.2 billion, an increase of 8.3% from 2010-11
    • large pay as you go withholders accounted for 70.1% of all withholding liabilities

    pay as you go instalment liabilities totalled $80.6 billion, an increase of 13.5% from 2010-11.

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     Cost of taxation compliance 

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    This chapter provides information on the time-based cost of taxation compliance data, as reported on the major tax forms used by businesses. This includes the income tax returns for individuals, companies, trusts and partnerships; BASs (quarterly only) and the fringe benefits tax return. Taxpayers may use the time-box label on these forms to record their estimate of the total time taken to complete the form in addition to the time required for the compilation of relevant information and record keeping.

    It is not compulsory for taxpayers to complete the time-box. As a result, the percentage of forms with this label completed is generally low, yet statistically viable.

     Attention 

     Overview 

    For the 2010-11 income year:

    • the average time taken to complete a business income tax return was 5.7 hours
    • the average time taken to complete a Business activity statement (BAS) was 2.0 hours
    • it took an average of 11.5 hours to complete a fringe benefits tax return

    the average cost of managing tax affairs claimed by an individual was $358.

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     Industry benchmarks 

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    The industry benchmarks, in the form of financial ratios and activity statement ratios, help tax advisers identify averages for groups of activities, and businesses that vary significantly from those averages. Tax advisers can use this information to determine the reasons for any variation and identify action that should be taken to correct problems and improve business practices - in particular, those related to record keeping.

    For each industry division, group or class, two sets of ratios are produced. The first set includes all entities, providing a benchmark figure for an entire business activity/industry division, group or class. The second set excludes businesses that return a loss, providing an industry average for 'profitable' businesses only.

    Industry divisions, groups and classes are listed in the ATO publication Business industry codes 2011. These codes are based on the ANZSIC 2006 industry structure. Financial ratio tables are divided into three parts:

    Part A broad industry divisions

    Part B fine industry groups

    Part C fine industry classes

    Activity statement ratios tables are divided into industry groups and classes.

    Some tables are also divided by business status - that is, commenced business (businesses that just started) and established business.

    The business community and business owners generally use benchmarks to compare the performance of their business with industry averages.

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     Individual sample file 

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    The ATO has available many confidentialised 1% sample files containing individual tax return information for previous income years. The objective in releasing these files is to satisfy the requirements of more-advanced users, allowing access to tax data at a finer level.

    The files are confidentialised in order to protect the identities of taxpayers. This year we are releasing the sample file for the 2010-11 income year based on data contained in Taxation statistics 2010-11. We now have sample files available for the 2003-04 to 2010-11 income years, based on data contained in Taxation statistics for those years.

     Attention 

     Overview 

    In summary, the 2010-11 sample file:

    • represents 1% of returns lodged by individuals (around 125,000 individual records), and

    contains 50 data items, including demographic information such as gender, marital status, year of birth (five-year range), occupation and geographic region - the remainder of the data items are income, deductions, losses, and some other indicators sourced from individual tax returns.

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     Previous editions of Taxation statistics 

     Taxation Statistics 2009-10 

     Taxation Statistics 2008-09 

     Taxation Statistics 2007-08 

     Taxation Statistics 2006-07 

     Taxation Statistics 2005-06 

     Taxation Statistics 2004-05 

     Taxation Statistics 2003-04 

     Taxation Statistics 2002-03 

     Taxation Statistics 2001-02 

     Taxation Statistics 2000-01 

     Taxation Statistics 1999-2000 

    • Last modified: 03 Mar 2014QC 33846