Taxation statistics 2009-10

Contents

Preface

General notes

Enquiries about these statistics

Abbreviations

Chapter downloads

Detailed tables and descriptions

Return forms and other publications

01 Summary of Australian tax statistics

• 2010 tax returns
• Entity size
• Industry profile
• Income and net tax
• Payments and transfers
• Reported liabilities
• Superannuation system
• Source of chapter table statistics

02 Personal tax

• Introduction
• New features and information
• Personal tax returns
• Pre-filling
• Personal income
• Rental income and deductions
• Personal deductions
• Business income and expenses
• Personal tax offsets and credits
• Medicare
• Personal net tax
• Higher education loan program and student financial supplement scheme
• Withholding tax
• Tax return assessments
• Source of personal tax statistics
• Personal tax chapter tables
• List of personal tax detailed tables

03 Companies and petroleum resource rent tax

• Introduction
• New features and information
• Company returns
• Company income
• Company expenses
• Company assets and liabilities
• Company net tax
• Petroleum resource rent tax
• Source of company and PRRT statistics
• Company and PRRT chapter tables
• List of company and PRRT detailed tables

04 Superannuation funds

• Introduction
• New features and information
• Fund returns
• Fund income
• Fund deductions
• Fund net tax
• Source of fund statistics
• Fund chapter tables
• List of fund detailed tables

05 Partnerships

• Introduction
• New features and information
• Partnership returns
• Partnership income
• Partnership business income
• Partnership business expenses
• Source of partnership statistics
• Partnership chapter tables
• List of partnership detailed tables

06 Trusts

• Introduction
• New features and information
• Trust returns
• Trust income
• Trust business income
• Trust business expenses
• Trust assets and liabilities
• Source of trust statistics
• Trust chapter tables
• List of trust detailed tables

07 Capital gains tax

• Introduction
• New features and information
• Net capital gains
• Tax payable on net capital gains
• Total capital gains
• Capital losses
• Capital gains discount
• Small business CGT concessions
• Source of CGT statistics
• CGT chapter tables
• List of CGT detailed tables

08 Fringe benefits tax

• Introduction
• New features and information
• FBT returns
• FBT payable
• FBT rebates
• Employee contributions
• Estimated statutory car fringe benefits
• Source of FBT statistics
• FBT chapter tables
• List of FBT detailed tables

09 Payments and transfers through the income tax system

• Introduction
• New features and information
• Education tax refund
• Private health insurance tax offset
• Research and development tax offset
• Film tax offset
• National rental affordability scheme
• First home saver account
• Source of payments and transfers statistics
• Payments and transfers chapter tables
• List of payments and transfers detailed tables

10 Charities and deductible gifts

• Introduction
• New features and information
• Tax concession charity
• Deductible gift recipients
• Private ancillary funds
• Deductible gifts
• Refundable franking credits
• Source of charities and deductible gifts statistics
• Charities chapter tables
• List of charities and deductible gifts detailed tables

11 International taxation

• Introduction
• New features and information
• Residency status
• Individual foreign income
• Company foreign income
• Superannuation fund foreign income
• Partnership and trust foreign income
• Source of international taxation statistics
• International chapter tables
• List of international taxation detailed tables

12 GST and other taxes

• Introduction
• New features and information
• GST liabilities
• Input tax credits
• Wine equalisation tax
• Luxury car tax
• Source of GST and other taxes statistics
• GST and other taxes chapter tables
• List of GST and other taxes detailed tables

13 Excise

• Introduction
• New features and information
• Excise liabilities
• Petroleum products and non-petroleum based fuels
• Tobacco
• Alcohol
• Source of excise statistics
• Excise chapter tables
• List of excise detailed tables

14 Fuel schemes

• Introduction
• New features and information
• Fuel tax credits
• Energy grants credits scheme
• Product stewardship for oil program
• Cleaner fuels grants scheme
• Source of fuel schemes statistics
• Fuel schemes chapter tables
• List of fuel schemes detailed tables

15 The Superannuation system

• Introduction
• New features and information
• Superannuation guarantee scheme
• Superannuation holding accounts special account
• Lost members register
• Unclaimed super money
• Self-managed super funds
• Superannuation co-contribution
• Excess contributions tax
• Superannuation surcharge
• Source of super statistics
• Super chapter tables
• List of super detailed tables

16 Pay as you go

• Introduction
• New features and information
• Pay as you go withholding
• Pay as you go withholders
• Type of withholder
• Pay as you go instalments
• Pay as you go instalment payers
• Source of pay as you go statistics
• Pay as you go chapter tables
• List of pay as you go detailed tables

17 Cost of taxation compliance

• Introduction
• Income tax returns
• Business activity statement - quarterly lodgers
• Fringe benefits tax returns
• Cost of managing tax affairs
• Source of cost of taxation compliance statistics
• Cost of taxation compliance chapter tables
• List of cost of taxation compliance detailed tables

18 Industry benchmarks

• Introduction
• Financial ratios
• Activity statement ratios
• Exclusions and considerations
• Source of industry benchmarks
• List of financial ratios detailed tables
• List of activity statement ratio detailed tables

19 Individual sample file

• Introduction
• Objectives
• Accessing the files
• Source of the individual sample file
• List of individual sample file detailed tables

Previous editions of Taxation statistics