Taxation Statistics 2002-03: A summary of taxation, superannuation and industry benchmark statistics 2002-03 and 2003-04

Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Preface

Welcome to the latest edition of Taxation Statistics – the Tax Office's most comprehensive statistical publication.

Please note: for Taxation Statistics 2002–03: A summary of taxation, superannuation and industry benchmark statistics 2002–03 and 2003–04, the full version is not displayed on this website. A summary of each chapter has been provided. The full version of each chapter, or the whole document, can be downloaded in PDF or RTF format.

Taxation Statistics 2002–03: a summary of taxation, superannuation and industry benchmark statistics 2002–03 and 2003–04 presents an overview of the income and tax status of Australian individuals, companies, partnerships, trusts and funds for the 2002–03 income year. The publication also contains statistics for superannuation, capital gains tax (CGT), fringe benefits tax (FBT), pay as you go (PAYG) withholding, goods and services tax (GST), excise, and energy grant schemes.

The first chapter presents a description of the different taxes and collection systems and the sources of the statistics in this publication. We have included a section in the first chapter which lists instructions on how you may find the information you need in the book, CD-ROM or website versions of this publication. The second chapter presents a summary of the tax statistics reported in this edition. The remaining chapters present statistics and background information (for example, tax reforms that could have influenced the statistics) on specific taxes, collections systems, and energy grant schemes for the 2002–03 income year and/or 2003–04 financial year – current at the time of publication. However, some chapters also present time series tables showing statistics in earlier income or financial years. In this edition we have included ratios from activity statement data with the industry benchmarks in chapter 15.

Once again, the CD-ROM attached to this publication contains an electronic copy of this publication and detailed statistical tables. These statistical tables include industry benchmark statistics (or financial ratios) on selected groups of business activities listed in the Tax Office publication, Business industry codes 2003. All detailed statistical tables can be downloaded in three different file formats – PDF, Excel and CSV.

A glossary that defines the items reported in the detailed tables is included on the CD-ROM.

The publication and CD-ROM are free. All the contents (chapters, detailed statistical tables and the glossary) are included in the book and on the CD-ROM.

I hope you find the publication useful.

Michael Carmody

Commissioner of Taxation

Preface

General notes

Enquiries about these statistics

1. Australian tax statistics

Taxes and collection systems
Energy grant schemes
Other statistics reported
Time coverage of the statistics
Source of statistics
Finding statistics and other information in this publication
More information

2. Summary

Annual tax returns, 2002–03 income year
Industry profile of annual taxpayers, 2002–03 income year
Income and net tax payable from annual returns, 2002–03 income year
Periodical revenue collection, 2003–04 financial year

3. Personal tax

Highlights
Source of personal tax statistics
New features and information
Personal taxpayers
Personal taxpayer income
Personal taxpayer deductions
Personal taxpayers with net business income
Personal taxpayer business expenses
Personal taxpayer tax offsets and credits
Medicare levy and Medicare levy surcharge
Personal taxpayer net tax
Higher Education Contribution Scheme and Student Financial Supplement Scheme
Postcode tables
Detailed tables
Time series table

4. Company tax and the petroleum resource rent tax

Highlights
Source of company statistics
New features and information
Company taxpayers
Company taxpayers, by industry
Consolidated companies, by industry
Company income
Company expenses
Company net tax (or tax payable)
Non-taxable companies
The future for company statistics
Petroleum resource rent tax
Detailed tables
Time series table

5. Partnership returns

Highlights
Source of partnership statistics
New features and information
Partnership returns
Partnership returns, by industry
Partnership income
Partnership expenses
Detailed tables
Time series table

6. Trust returns

Highlights
Source of trust statistics
New features and information
Trust returns
Trust returns, by industry
Trust income
Trust expenses
Detailed tables
Time series table

7. Fund tax

Source of fund statistics
New features and information
Fund taxpayers
Funds, by industry classification
Fund income
Fund deductions
Net tax payable
Detailed tables
Time series table

8. The superannuation system

Highlights
New features and information
Superannuation guarantee scheme
Superannuation guarantee charge
Superannuation guarantee transfers
Superannuation holding accounts special account
Lost members register
Self managed superannuation funds
Reasonable benefit limits
Superannuation contributions surcharge

9. Capital gains tax

Highlights
Source of CGT statistics
New features and information
Taxpayers with net capital gains
Tax payable on net capital gains
Total capital gains, by source and entity
Time series table

10. Fringe benefits tax

Highlights
New features and information
Source of FBT statistics
Reporting, calculating and paying FBT
FBT payable
Fringe benefits, by type and industry
FBT Rebates
Employee contributions
Detailed tables
Time series table

11. PAYG withholding

Source of PAYG withholding statistics
New features and information
The PAYG withholding system
PAYG withholders
PAYG withholding revenue collections
Detailed tables
Time series tables

12. GST and other taxes

Highlights
Source of GST statistics
New features and information
Goods and services tax
Wine equalisation tax
Luxury car tax
Time series table

13. Excise

Highlights
Excise collections
Petroleum
Tobacco
Alcohol
Crude oil
Detailed tables
Time series table

14. Energy grant schemes

Highlights
Source of the grant statistics
Energy grants credits scheme – off-road activity
Total grants paid – off road activity
Energy grants credits scheme – off-road grants paid to industry sectors and operations
Energy grants credits scheme – off-road grants paid to state/territory claimants
Energy grants credits scheme – on-road activity
Energy grants credits scheme – on-road grants paid to industry sectors
Energy grants credits scheme – on-road grants paid to state/territory claimants
Fuel sales grants scheme
Product stewardship for oil scheme
Detailed tables
Time series tables

15. Industry benchmarks

Industry financial ratios (Income tax return)
Activity statement industry ratios
Source of industry benchmark/industry financial ratios (Income tax return)
Source of industry benchmark/activity statement industry ratios
The purpose of benchmarks
Ratios
Exclusions and considerations
Future developments
Detailed tables

Appendix

Annual tax return forms
Schedules
Activity statements

Copyright notice

� Commonwealth of Australia 2005

ISBN 1 920912 010

This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced without prior written permission from the Commonwealth available from the Department of Communications, Information Technology and the Arts. Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Intellectual Property Branch, Department of Communications, Information Technology and the Arts, GPO Box 2154, Canberra ACT 2601 or posted at http://www.ag.gov.au/cca

General notes

The following symbol used in this publication means:

n.a. = not applicable or not available

Data for Taxation Statistics 2002–03 was compiled before all processing for the 2002–03 income year was completed. Statistics in some chapters are sourced from 2003 annual income tax returns and associated schedules (such as the capital gains tax schedule 2003) processed by 31 October 2004. The statistics in these chapters are not necessarily complete and will continue to change as data from 2003 tax returns and schedules processed after 31 October 2004 is included. Caution should be exercised in comparing the statistics for the 2002–03 and prior income years. Better comparisons will be possible when Taxation Statistics 2003–04 is published. In that edition, the 2002–03 income year statistics will include data from returns and amendments processed up to 31 October 2005.

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 meet privacy regulations, the following measures have been applied.

Some cells in some tables have been aggregated. In such cases, the total number of records (number indicator showing the number of returns or taxpayers) and the total amounts have not been affected.
In the detailed tables, any cell containing a number indicator (that is, number of returns or taxpayers) of 5 is indicative only and may represent any number between 1 and 5. Number (No.) totals are the sum of the indicated cell values in a table. Number indicators and totals may vary between tables.
Amount totals are the sum of the indicated cell values in a table. Amounts and totals may vary between tables.
Statistics for some items may not be included in some tables.

Descriptions/definitions of the items in the chapter and detailed tables are in the glossary.

This publication presents general descriptions of terms. It does not provide full technical or legal definitions.

Enquiries about these statistics

Before sending any correspondence to the address below, please ensure that you have read Taxation Statistics – frequently asked questions.

Please send any enquiries not answered in the document to taxstats@ato.gov.au

Alternatively, send any enquiries to:

The Director
Taxation Statistics
Revenue Analysis Branch
Policy Management Division
Australian Taxation Office
PO Box 900
Civic Square ACT 2608

You may also order a copy of the book and CD-ROM by sending an email or letter to the email or postal address mentioned above.

Frequently asked questions

To view Taxation Statistics – frequently asked questions, click here.

Chapter downloads

You may download the chapters in portable document format (PDF) or rich text format (RTF) by clicking on the appropriate links below.

If you wish to order the book and CD-ROM of Taxation Statistics 2002–03, go to the ‘Enquiries about these statistics’ section for instructions on how to order.

Whole publication

This is a PDF copy of the entire book version of Taxation Statistics 2002–03.

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.

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Preliminary pages

Includes the title page, copyright, preface, general notes, enquiries, table of contents list of chapter tables, list of figures, list of boxes, list of detailed tables in the CD-ROM of the book version of Taxation Statistics 2002–03

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Chapter 1

Australian tax statistics

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Chapter 2

Summary

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Chapter 3

Personal tax

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Chapter 4

Company tax

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Chapter 5

Partnership returns

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Chapter 6

Trust returns

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Chapter 7

Fund tax

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Chapter 8

The superannuation system

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Chapter 9

Capital gains tax

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Chapter 10

Fringe benefits tax

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Chapter 11

PAYG withholding

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Chapter 12

GST and other taxes

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Chapter 13

Excise

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Chapter 14

Energy grant schemes

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Chapter 15

Industry benchmarks

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Postcode tables

Click on the links below to access either the top and bottom ten postcode tables, or the detailed postcode table.

The detailed postcode table covers every postcode in Australia, although some postcodes may not be shown due to privacy constraints.

Top and bottom ten

These tables show the number of records and amounts for selected income items for the top ten highest and bottom ten lowest mean-income earning postcodes in Australia. The data for each state and territory, and for the whole of Australia, is presented in a separate table.

Top and bottom ten postcode tables

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Detailed table

Table 3:

Selected items, by state/territory and postcode, for taxable individuals, 2002–03 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of taxable personal taxpayers living in different postcodes (residential postcodes declared by taxpayers on their returns) for each state and territory. In addition, the number of non-taxable individuals residing in different postcodes is reported. The data for each state and territory is presented in a separate part:

Table 3

Part A: New South Wales – includes data on taxpayers living in residential postcodes in New South Wales

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Table 3

Part B: Victoria – includes data on taxpayers living in residential postcodes in Victoria

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Table 3

Part C: Queensland – includes data on taxpayers living in residential postcodes in Queensland

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Table 3

Part D: South Australia – includes data on taxpayers living in residential postcodes in South Australia

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Table 3

Part E: Western Australia – includes data on taxpayers living in residential postcodes in Western Australia

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Table 3

Part F: Tasmania – includes data on taxpayers living in residential postcodes in Tasmania

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Table 3

Part G: Northern Territory – includes data on taxpayers living in residential postcodes in the Northern Territory

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Table 3

Part H: Australian Capital Territory, other taxpayers and total taxpayers – includes data on taxpayers living in residential postcodes in the Australian Capital Territory. Also includes data on taxpayers who are living overseas, taxpayers who did not state their residential postcode on their return, taxpayers living in other grouped postcodes and total taxpayers.

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Detailed tables and description

Detailed statistical tables for most chapters are available in the following 3 formats:

Adobe Acrobat – PDF (recommended for printing tables)
MS EXCEL spreadsheet – XLS (recommended for manipulating table data)
Comma Separated Version – CSV (recommended for users without EXCEL).

Definitions and descriptions of most detailed table items are available in the glossaries.

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 personal tax, company tax, partnership returns, trust returns and fund tax detailed tables. These indexes may be viewed or downloaded in PDF and Excel formats from the lists below.

Click on the links below to view or download the detailed statistical tables.

Personal tax

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

Table index

Personal tax detailed tables index

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

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n.a.

Table 1:

Selected items, by sex and state/territory of residence, 2002–03 income year

This table shows the number of taxable, non-taxable, male, female and all personal taxpayers for each state and territory. It also shows the total income, taxable income, net tax payable, average taxable income, average net tax payable, work related expenses, gifts or donation deductions, total deductions claimed, total business expenses claimed HECS assessment debts, SLS assessment debts, Medicare levy and Medicare levy surcharge of male, female and all taxpayers for each state and territory.

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Table 2:

Selected items, by state/territory/region, 2002–03 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of personal taxpayers living in specified regions within different states and territories (for example, major urban, other urban, regional–high urbanisation, regional–low urbanisation, rural and other regions in New South Wales). A region is composed of postcodes grouped together according to specified population ranges.

Table 2

Part A: Taxable individuals – reports data for taxable individuals only, that is, personal taxpayers with net tax payable greater than $0.

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Table 2

Part B: Non-taxable individuals – reports data for non-taxable individual only, that is, personal taxpayers with net tax payable equal to or less than $0.

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Table 2

Part C: All individuals – reports data for all personal taxpayers.

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Table 3:

Selected items, by state/territory and postcode, for taxable individuals, 2002–03 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of taxable personal taxpayers living in different postcodes (residential postcodes declared by taxpayers on their returns) for each state and territory. In addition, the number of non-taxable individuals residing in different postcodes is reported. The data for each state and territory is presented in a separate part:

Table 3

Part A: New South Wales – includes data on taxpayers living in residential postcodes in New South Wales

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Table 3

Part B: Victoria – includes data on taxpayers living in residential postcodes in Victoria

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Table 3

Part C: Queensland – includes data on taxpayers living in residential postcodes in Queensland

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Table 3

Part D: South Australia – includes data on taxpayers living in residential postcodes in South Australia

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Table 3

Part E: Western Australia – includes data on taxpayers living in residential postcodes in Western Australia

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Table 3

Part F: Tasmania – includes data on taxpayers living in residential postcodes in Tasmania

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Table 3

Part G: Northern Territory – includes data on taxpayers living in residential postcodes in the Northern Territory

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Table 3

Part H: Australian Capital Territory, other taxpayers and total taxpayers – includes data on taxpayers living in residential postcodes in the Australian Capital Territory. Also includes data on taxpayers who are living overseas, taxpayers who did not state their residential postcode on their return, taxpayers living in other grouped postcodes and total taxpayers.

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Table 4:

Selected items, by fine industry, 2002–03 income year

This table shows the number of records and amounts for selected items from personal taxpayer returns. Taxpayers (and the data) are classified into fine industry groupings (determined by the taxpayer’s main source of business income) based on the Australian and New Zealand Standard Industry Classification (ANZSIC) system.

Note: Page numbers refer to the 2003 individual income tax return form used by tax agents on behalf of their clients. A copy of this form is in the appendix.

In order to meet privacy regulations, statistics for some items are not reported by fine industries in the different parts of this table. Statistics on items showing a low number of records are reported in table 11 (‘Other selected items, by broad industry’).

Table 4

Part A: Tax Office calculated and miscellaneous items – contains data on Tax Office calculated items such as HECS assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. Also contains the total number of personal taxpayers who lodged returns.

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Table 4

Part B: Income, credits, selected deductible, withheld and adjustment items – contains taxpayer claimed income items, selected deductible and withheld items (items 1 to 22 on pages 2, 6–8), adjustments items (A1, A3-A4 on page 4 and 8), selected credit items including ‘credit for interest on early payments’ (item C1 on page 8) and other Tax Office calculated items such as ‘ETP-5% assessable’, ‘other salary and wages category 1’ and ‘other salary and wages category 2’.

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Table 4

Part C: Deduction and tax loss items – contains taxpayer claimed deductions (items D1 to D15 on pages 3 and 8) and tax loss items including tax losses of earlier years claimed (item L1 on page 3).

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Table 4

Part D: Tax offset items – contains tax offsets claimed by taxpayers on their return (items T1 to T10 on pages 3 and 8) and other tax offsets calculated by the Tax Office on behalf of taxpayers such as the averaging tax offset, life assurance bonus tax offset and others.

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Table 4

Part E: Business and professional items – contains items from the business and professional items section of the return (pages 9–11).

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Table 5:

All items, by taxable income, 2002–03 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the Tax Office based on information provided in the return. Taxpayers (and the data) are classified by taxable status (non-taxable and taxable) and are ranged by taxable income.

Note: Page numbers refer to the 2003 individual income tax return form used by tax agents on behalf of their clients. A copy of this form is in the appendix.

Table 5

Part A: Tax Office calculated and miscellaneous items – contains data on Tax Office calculated items such as HECS assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. Also contains the total number of personal taxpayers who lodged returns.

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Table 5

Part B: Income, credits, selected deductible, withheld and adjustment items – contains taxpayer claimed income items, selected deductible and withheld items (items 1 to 22 on pages 2, 6–8), adjustments items (A1, A3-A4 on page 4 and 8), selected credit items including ‘credit for interest on early payments’ (item C1 on page 8) and other Tax Office calculated items such as ‘ETP-5% assessable’, ‘other salary and wages category 1’ and ‘other salary and wages category 2’.

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Table 5

Part C: Deduction and tax loss items – contains taxpayer claimed deductions (items D1 to D15 on pages 3 and 8) and tax loss items including tax losses of earlier years claimed (item L1 on page 3).

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Table 5

Part D: Tax offset items – contains tax offsets claimed by taxpayers on their return (items T1 to T10 on pages 3 and 8) and other tax offsets calculated by the Tax Office on behalf of taxpayers such as the averaging tax offset, life assurance bonus tax offset and others.

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Table 5

Part E: Business and professional items – contains items from the business and professional items section of the return (pages 9–11).

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Table 6:

Number of personal taxpayers, by broad industry and state/territory/region, 2002–03 income year

This table shows the number of personal taxpayers classified by broad industry in specified regions within different states and territories (for example, major urban, other urban, regional–high urbanisation, regional–low urbanisation, rural and other regions in New South Wales). A region category is composed of postcodes grouped together according to specified population ranges. The broad industry groups used to classify personal taxpayers are based on the ANZSIC industry groups.

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Table 7:

Selected items for income years 1993–94 to 2002–03

This table shows data (number of records and/or amounts) on selected items from the individual tax return (including items calculated by the Tax Office) for all income years between 1993–94 and 2002–03.

This table is identical to chapter table 3.25 printed in Taxation Statistics 2002–03.

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Table 8:

Non-resident individuals: selected items, by taxable income, 2002–03 income year

This table shows the number of records and amounts for selected items from the individual tax return of non-resident personal taxpayers only. For this table, the taxpayers (and the data) are ranged by taxable income.

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Table 9:

Five percentile distribution, by taxable income, 2002–03 income year

This table shows a distribution of taxable income, total income, net tax and number of taxpayers. Taxable income is distributed across 20 quantiles. Each quantile contains 5% of the total number of taxpayers. The table shows the number of male and female taxpayers, and the amount and proportion of total income, taxable income and net tax for each quantile.

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Table 10:

Trustee assessments: selected items, by taxable income, 2002–03 income year

This table shows the number of records and amounts for selected return items from the individual tax return of trustees assessed. Trustees assessed (and the data) are classified by taxable status (non-taxable and taxable) and are ranged by taxable income.

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Table 11:

Selected items, by broad industry, 2002–03 income year

This table shows the number of records and amounts for selected items that are not included in personal tax detailed table 4 (‘Selected items, by fine industry’). Taxpayers and the data are classified into broad industry groupings (determined by the taxpayer’s main source of business income) based on the ANZSIC industry groups.

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Table 12:

Selected items, by age, sex, taxable status and taxable income, 2002–03 income year

This table shows the number of male, female and total personal taxpayers classified into different age brackets (from 'under 18' to '75 years and over') and ranged by grade of taxable income. The pension income, net tax payable, taxable income and total income of male, female and total taxpayers in the different age brackets and taxable income ranges are also shown.

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Table 13:

Selected items, by sex, marital status, state/territory and taxable income, 2002–03 income year

This table shows the number of single and married male, female and total personal taxpayers classified by state or territory and ranged by taxable income. The taxable income, total income and net tax payable of male, female and total taxpayers in the different states, territories and taxable income ranges are also shown.

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Table 14:

Selected items, by Statistical Local Area (SLA), 2002–03 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of personal taxpayers living in different Statistical Local Areas (SLAs). SLAs are based on the boundaries of incorporated bodies of local government where these exist. These bodies are the Local Government Councils and the geographical areas which they administer are known as Local Government Area.

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Table 15:

All items, by total income, 2002–03 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the Tax Office based on information provided in the return. Taxpayers (and the data) are ranged by total income.

Note: Page numbers refer to the 2003 individual income tax return form used by tax agents on behalf of their clients. A copy of this form is in the appendix.

Table 15

Part A: Tax Office calculated and miscellaneous items – contains data on Tax Office calculated items such as HECS assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. Also contains the total number of personal taxpayers who lodged returns.

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Table 15

Part B: Income, credits, selected deductible, withheld and adjustment items – contains taxpayer claimed income items, selected deductible and withheld items (items 1 to 22 on pages 2, 6–8), adjustments items (A1, A3-A4 on page 4 and 8), selected credit items including ‘credit for interest on early payments’ (item C1 on page 8) and other Tax Office calculated items such as ‘ETP-5% assessable’, ‘other salary and wages category 1’ and ‘other salary and wages category 2’.

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Table 15

Part C: Deduction and tax loss items – contains taxpayer claimed deductions (items D1 to D15 on pages 3 and 8) and tax loss items including tax losses of earlier years claimed (item L1 on page 3).

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Table 15

Part D: Tax offset items – contains tax offsets claimed by taxpayers on their return (items T1 to T10 on pages 3 and 8) and other tax offsets calculated by the Tax Office on behalf of taxpayers such as the averaging tax offset, life assurance bonus tax offset and others.

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Table 15

Part E: Business and professional items – contains items from the business and professional items section of the return (pages 9–11).

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Table 16

Taxpayers with business income, all items, by total business income, 2002–03 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the Tax Office based on information provided in the return. Taxpayers (and the data) are ranged by total business income.

The statistics in the table refer only to taxpayers who had business income or loss. That is, taxpayers who declared primary or non-primary production business income or loss at the following items on the business and professional items schedule: gross payments where ABN not quoted, gross payments – voluntary agreement, gross payments – labour hire or other specified payments, assessable government industry payments and/or other business income.

Note: Page numbers refer to the 2003 individual income tax return form used by tax agents on behalf of their clients. A copy of this form is in the appendix.

Table 16

Part A: Tax Office calculated and miscellaneous items – contains data on Tax Office calculated items such as HECS assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. Also contains the total number of personal taxpayers who lodged returns.

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Table 16

Part B: Income, credits, selected deductible, withheld and adjustment items – contains taxpayer claimed income items, selected deductible and withheld items (items 1 to 22 on pages 2, 6–8), adjustments items (A1, A3-A4 on page 4 and 8), selected credit items including ‘credit for interest on early payments’ (item C1 on page 8) and other Tax Office calculated items such as ‘ETP-5% assessable’, ‘other salary and wages category 1’ and ‘other salary and wages category 2’.

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Table 16

Part C: Deduction and tax loss items – contains taxpayer claimed deductions (items D1 to D15 on pages 3 and 8) and tax loss items including tax losses of earlier years claimed (item L1 on page 3).

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Table 16

Part D: Tax offset items – contains tax offsets claimed by taxpayers on their return (items T1 to T10 on pages 3 and 8) and other tax offsets calculated by the Tax Office on behalf of taxpayers such as the averaging tax offset, life assurance bonus tax offset and others.

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Table 16

Part E: Business and professional items – contains items from the business and professional items section of the return (pages 9–11).

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Company tax

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

Table index

Company tax detailed tables index

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

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n.a.

Table 1:

Selected items, by net tax and company type, 2002–03 income year

This table shows the number of records and amounts for selected items such as total income, taxable income, total credits/rebates, total refundable credits, net tax and net capital gain for public, private, other and total companies, ranged by grade of net tax.

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Table 2:

Selected items, by taxable income, taxable status, residential status and company type, 2002–03 income year

This table shows the number of records and amounts for 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), ranged by grade of taxable income.

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

Table 2

Part A: Income items – contains income labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 2

Part B: Expense items – contains expense labels and operating profit/loss labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 2

Part C: Reconciliation to taxable income or loss items – contains reconciliation labels from item 7 ‘Reconciliation to taxable income or loss’ on page 2 of the company return.

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Table 2

Part D: Financial, losses and other information items – contains labels from item 8 ‘Financial and other information’, and item 10 ‘Losses information’ on page 3, and tax offsets labels from item 16 of the company return.

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Table 2

Part E: Calculation statement items – contains labels from the ‘Calculation statement’ on page 4 of the company return.

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Table 2

Part F: Financial, losses and other information items - contains information for non–membership period returns. Labels included from item 8 'Financial and other information', item 10 'Losses information' on page 3 and tax offsets labels from item 16 on page 4 of the company return. For confidentiality reasons grades of taxable income have been removed, only totals are shown.

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Table 3:

Number of companies and net tax, by balance date, 2002–03 income year

This table shows the number of companies and taxable companies which used an income year similar to the Australian financial year (June balancers) and companies and taxable companies which used a substituted accounting period. The net tax payable of these companies is also shown.

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Table 4:

Selected items, by fine industry, 2002–03 income year

This table shows the number of records and amounts for items from the company tax return for companies classified by fine industry groupings (determined by the main source of income) based on the Australian and New Zealand Standard Industry Classification (ANZSIC) system.

Note: In order to meet privacy regulations, statistics for some items are not reported by fine industries in the different parts of this table. Statistics on items showing a low number of records are reported in table 10 (‘Other selected items, by broad industry’).

Table 4

Part A: Income items – contains income labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 4

Part B: Expense items – contains expense labels and operating profit/loss labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 4

Part C: Reconciliation to taxable income or loss items – contains reconciliation labels from item 7 ‘Reconciliation to taxable income or loss’ on page 2 of the company return.

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Table 4

Part D: Financial, losses and other information items – contains labels from item 8 ‘Financial and other information’, item 9 ‘STS depreciating assets’ and item 10 ‘Losses information’ on page 3, and tax offsets labels from item 16 on page 4 of the company return.

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Table 4

Part E: Calculation statement items – contains labels from the ‘Calculation statement’ on page 4 of the company return.

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Table 4

Part F: Financial, losses and other information items - contains information for non–membership period returns. Labels included from item 8 'Financial and other information', item 10 'Losses information' on page 3 and tax offsets labels from item 16 on page 4 of the company return. For confidentiality reasons, fine industry categories have been collapsed to broad industry.

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Table 5:

Selected items and financial ratios for medium to large companies, by broad industry, 2002–03 income year

This table reports amounts for selected items from the company tax return and financial ratios calculated from these items for companies with total income equal to or greater than $10 million. 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: Taxable and profitable companies – includes amounts for selected items and ratios calculated for companies with:

total income equal to or greater than $10 million

net tax or tax payable greater than $0, and

operating profit or loss greater than $0.

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Table 5

Part B: Taxable and non-profitable companies – includes amounts for selected items and ratios calculated for companies with:

total income equal to or greater than $10 million

net tax or tax payable greater than $0, and

operating profit or loss equal to or less than $0.

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Table 5

Part C: Non-taxable and profitable companies – includes amounts for selected items and ratios calculated for companies with:

total income equal to or greater than $10 million

net tax or tax payable equal to $0, and

operating profit or loss greater than $0.

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Table 5

Part D: Non-taxable and non-profitable companies – includes amounts for selected items and ratios calculated for companies with:

total income equal to or greater than $10 million

net tax or tax payable equal to $0, and

operating profit or loss equal to or less than $0.

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Table 5

Part E: Non membership period returns for taxable and profitable companies – includes amounts for selected items with:

total income equal to or greater than $10 million

net tax or tax payable greater than $0, and

operating profit or loss greater than $0.

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Table 5

Part F: Non membership period returns for non-taxable and profitable companies – includes amounts for selected items with:

total income equal to or greater than $10 million

net tax or tax payable equal to $0, and

operating profit or loss greater than $0.

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Table 5

Part G: Non membership period returns for non-taxable and non-profitable companies – includes amounts for selected items with:

total income equal to or greater than $10 million

net tax or tax payable equal to $0, and

operating profit or loss equal to or less than $0.

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Table 6:

Number of companies, by broad industry and state/territory/region, 2002–03 income year

This table shows the number of companies classified by broad industry in specified regions within different states and territories (for example, major urban, other urban, regional–high urbanisation, regional–low urbanisation, rural and other regions in New South Wales). A region category is composed of postcodes grouped together according to specified population ranges. The broad industry groups used to classify personal taxpayers are based on the ANZSIC industry groups.

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Table 7:

Selected items for income years 1993–94 to 2002–03

This table shows selected items from the company tax return for all income years between 1993–94 and 2002–03. The number of records and amounts for most items are shown.

This table is identical to chapter table 4.10 printed in Taxation Statistics 2002–03.

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Table 8:

Selected items, by total income, taxable status, residential status and company type, 2002–03 income year

This table presents data (number of records and amounts) on items from the company tax return for taxable and non-taxable companies which are classified by different types (resident, non-resident, public, private and other) and ranged by grades of total income.

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

Table 8

Part A: Income items – contains income labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 8

Part B: Expense items – contains expense labels and operating profit/loss labels from item 6 ‘Calculation of total profit or loss’ on page 2 of the company return.

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Table 8

Part C: Reconciliation to taxable income or loss items – contains reconciliation labels from item 7 ‘Reconciliation to taxable income or loss’ on page 2 of the company return.

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Table 8

Part D: Financial, losses and other information items – contains labels from item 8 ‘Financial and other information’, and item 9 ‘Losses information’ on page 3, and tax offsets labels from item 16 of the company return.

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Table 8

Part E: Calculation statement items – contains labels from the ‘Calculation statement’ on page 4 of the company return.

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Table 9:

Selected items, by broad industry and total income, 2002–03 income year

This table shows the number of companies classified under the different broad industry groupings based on the ANZSIC system, and the total income, taxable income and net tax of these companies. The companies, total income, taxable income and net tax are also ranged by grade of total income.

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Table 10:

Selected items, by broad industry, 2002–03 income year

This table shows taxpayers and data which are classified into broad industry groupings (determined by the taxpayer’s main source of business income) based on the ANZSIC industry groups. It contains items which cannot be displayed by fine industry for confidentiality reasons.

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Table 11

Financial and other information, by broad industry, for non-membership period returns, 2002–03 income year

This table details the labels from item 8 'Financial and other information' from page 3 of the company return that has been filtered out of table 2 part D, table 4 part D and table 8 part D due to potential double counting around consolidation issues.

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Partnership returns

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

Table index

Partnership returns detailed tables index

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

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Table 1:

All items, by net Australian income, 2002–03 income year

This table shows the number of records and amounts for all items from the partnership tax return, ranged by net Australian income.

Table 1

Part A: Business income, expense and reconciliation items – contains income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the partnership tax return.

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Table 1

Part B: Other income and expense items - contains labels from items 6, 8, 9, 10, 11 and 12 on page 3 of the partnership tax return

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Table 1

Part C: Other deductions, foreign income and total net income – contains labels from items 14, 15, 16, 17, 19, 20 and 21 on page 4 of the partnership tax return.

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Table 1

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the partnership return.

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Table 2:

Selected items, by broad industry, 2002–03 income year

This table shows the number of records and amounts for most items from the partnership tax return. Partnerships (and the data) are classified by broad industry groupings (determined by the taxpayer’s main source of business income) based on the Australian and New Zealand Standard Industry Classification (ANZSIC) system.

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

Table 2

Part A: Business income, expense and reconciliation items – contains income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the partnership tax return.

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Table 2

Part B: Other income and expense items - contains labels from items 6, 8, 9, 10, 11 and 12 on page 3 of the partnership tax return

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Table 2

Part C: Other deductions, foreign income and total net income – contains labels from items 14, 15, 16, 17, 19, 20 and 21 on page 4 of the partnership tax return.

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Table 2

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the partnership return.

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Table 3:

Selected items for income years 1993–94 to 2002–03

This table shows selected items from the partnership tax return for all income years between 1993–94 and 2002–03. Most items display number of records and amounts.

This table is identical to chapter table 5.4 printed in Taxation Statistics 2002–03.

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Table 4:

Total business income, by broad industry and state/territory, 2002–03 income year

This table shows the number of partnership returns and number of records and amounts for partnerships with total business income, by state and territory. Partnership returns (and the data) are classified into broad industry groupings based on the ANZSIC system.

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Table 5:

Selected items, by fine industry (amounts only), 2002–03 income year

This table shows the number of partnership returns and amounts for all items from the partnership tax return. Partnership returns and the amounts are classified by fine industry groupings (determined by the taxpayer’s main source of business income) based on the ANZSIC system.

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

Table 5

Part A: Business income, expense and reconciliation items – contains income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the partnership tax return.

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Table 5

Part B: Other income and expense items - contains labels from items 6, 8, 9, 10, 11 and 12 on page 3 of the partnership tax return

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Table 5

Part C: Other deductions, foreign income and total net income – contains labels from items 14, 15, 16, 17, 19, 20 and 21 on page 4 of the partnership tax return.

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Table 5

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the partnership return.

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Trust returns

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

Table index

Trust returns detailed tables index

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

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Table 1:

All items, by net Australian income, 2002–03 income year

This table shows number of records and amounts for all items from the trust return form, ranged by net Australian income.

Table 1

Part A: Business income, expense and reconciliation items – contains business income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the trust return.

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Table 1

Part B: Other income and expense items – contains labels from items 6 to 12 on page 3 of the trust return.

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Table 1

Part C: Other deductions, foreign income and total net income – contains labels from items 14 to 25 relating to the ‘Deductions’, ‘Capital gains’, ‘Foreign income’ and ‘Tax offsets’ sections on page 4 of the trust return.

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Table 1

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the trust return.

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Table 2:

All items, by broad industry, 2002–03 income year

This table shows number of records and amounts for all items from the trust tax return. Trust returns (and the data) are classified into broad industry groupings (determined by the taxpayer’s main source of business income) based on the Australian and New Zealand Standard Industry Classification (ANZSIC) system.

Table 2

Part A: Business income, expense and reconciliation items – contains business income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the trust return.

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Table 2

Part B: Other income and expense items – contains labels from items 6 to 12 on page 3 of the trust return.

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Table 2

Part C: Other deductions, foreign and total net income – contains labels from items 14 to 25 relating to the ‘Deductions’, ‘Capital gains’, ‘Foreign income’ and ‘Tax offsets’ sections on page 4 of the trust return.

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Table 2

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the trust return.

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Table 3:

Selected items for income years 1993–94 to 2002–03

This table shows selected items from the trust tax return for all income years between 1993–94 and 2002–03. Most items display number and amount indicators.

This table is identical to chapter table 6.4 printed in Taxation Statistics 2002–03.

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Table 4:

Total business income, by broad industry and state/territory, 2002–03 income year

This table shows the number of trust returns and number of records and amounts for trust returns with total business income, by state and territory. Trust returns (and the data) are classified into broad industry groupings based on the ANZSIC system.

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Table 5:

Selected items, by fine industry (amounts only), 2002–03 income year

This table shows the number of trust returns and amounts for all items from the trust tax return. Trust returns and the amounts are classified into fine industry groupings (determined by the taxpayer’s main source of business income) based on the ANZSIC system.

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

Table 5

Part A: Business income, expense and reconciliation items – contains business income, expense and reconciliation labels from item 5 ‘Business income and expenses’ on page 2 of the trust return.

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Table 5

Part B: Other income and expense items – contains labels from items 6 to 12 on page 3 of the trust return.

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Table 5

Part C: Other deductions, foreign income and total net income – contains labels from items 14 to 25 relating to the ‘Deductions’, ‘Capital gains’, ‘Foreign income’ and ‘Tax offsets’ sections on page 4 of the trust return.

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Table 5

Part D: Business and professional items – contains items 28 to 32 from the ‘Key financial information’ section and items 35 to 55 from the ‘Business and professional items’ section on page 5 of the trust return.

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Fund tax

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

Table index

Fund tax detailed tables index

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

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Table 1:

Selected items, by net tax and fund status, 2002–03 income year

This table shows the number, taxable income and net tax of different types of funds (superannuation fund, approved deposit fund and pooled superannuation trust) ranged by different grades of net tax. The number, taxable income and net tax of taxable and non-taxable funds are also reported.

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Table 2:

Selected items, by fund status and membership industry classification, 2002–03 income year

This table shows data (number of records and amount) on items funds declare on their fund tax return. Funds (and the data) are classified by status (superannuation fund, approved deposit fund and pooled superannuation trust). Superannuation funds (and the data referring to superannuation funds) are further classified by membership industry classification.

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

Table 2

Part A: Calculation statement items – contains labels from item 8 ‘Calculation statement’ on page 2 of the fund tax return.

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Table 2

Part B: Income items – contains income labels from item 9 on page 3 of the fund tax return.

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Table 2

Part C: Expense items and losses information – contains expense labels from item 9 and labels from item 10 ‘Losses information’ on page 4 of the fund tax return.

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Table 2

Part D: Other information – contains labels from item 11 ‘Other information’ on page 4 of the fund tax return.

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Table 3:

Selected items for income years 1993–94 to 2002–03

This table shows selected items from the fund tax return for all income years between 1993–94 and 2002–03. The number of records and amounts for most items are shown.

This table is identical to chapter table 7.8 printed in the Taxation Statistics 2002–03.

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Table 4:

Selected items, by taxable income, 2002–03 income year

This table shows data (number of records and amount) on items funds declare on their fund tax return. Funds (and the data) are ranged by different grades of taxable income.

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

Table 4

Part A: Calculation statement items – contains labels from item 8 ‘Calculation statement’ on page 2 of the fund tax return.

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Table 4

Part B: Income items – contains income labels from item 9 on page 3 of the fund tax return.

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Table 4

Part C: Expense items and losses information – contains expense labels from item 9 and labels from item 10 ‘Losses information’ on page 4 of the fund tax return.

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Table 4

Part D: Other information – contains labels from item 11 ‘Other information’ on page 4 of the fund tax return.

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Table 5:

Number of funds and net tax, by balance date, 2002–03 income year

This table shows the number of funds, the number of funds with net tax payable and the amounts of their respective net tax by different balance dates.

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Table 6:

Selected items, by total income, 2002–03 income year

This table shows the number of records and amounts for items funds declare on their fund tax return. Funds (and the data) are ranged by different grades of total income.

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

Table 6

Part A: Calculation statement items – contains labels from item 8 ‘Calculation statement’ on page 2 of the fund tax return.

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Table 6

Part B: Income items – contains income labels from item 9 on page 3 of the fund tax return.

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Table 6

Part C: Expense items and losses information – contains expense labels from item 9 and labels from item 10 ‘Losses information’ on page 4 of the fund tax return.

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Table 6

Part D: Other information – contains labels from item 11 ‘Other information’ on page 4 of the fund tax return.

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Capital gains tax

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

Table 1:

Net capital gains subject to tax, 1993–94 to 2002–03 income years

This table shows the number of taxable entities with net capital gains, the amount of their net capital gains and the estimated tax payable on these net capital gains (CGT), for income years between 1993–94 and 2002–03.

This table is identical to chapter table 9.12 printed in Taxation Statistics 2002–03.

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Table 2:

Net capital gains subject to tax, by entity and taxable income, 2002–03 income year

This table shows the number of individual, company and fund taxpayers with capital gains, the total number of individual, company and fund taxpayers (or total number of returns lodged by these entities), the proportion of taxpayers with capital gains to the total number of taxpayers, the net capital gains of these entities and the estimated tax payable (CGT) on these net capital gains. These items are ranged by taxable income.

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Fringe benefits tax

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

Table 1:

FBT payers, by FBT payable, 2003–04 FBT year

This table shows the number of FBT payers ranged by FBT payable for the 2003–04 FBT year.

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Table 2:

FBT payable and FBT rebate, by broad industry, 2003–04 FBT year

This table shows FBT payable, FBT rebates claimed and net FBT payable by broad industry groupings for the 2003–04 FBT year.

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Table 3:

Number of FBT payers, by type of benefit and broad industry, 2003–04 FBT year

This table shows the number of FBT payers in different broad industries that provided different types of benefits for the 2003–04 FBT year.

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Table 4:

Employee contributions, by entity, type of benefit and broad industry, 2003–04 FBT year

This table shows amounts of employee contributions that entities (companies, partnerships, trusts, individuals and others), classified by broad industry groupings, received from their employees for different types of benefits (motor vehicle, expense payments, housing, living-away-from-home allowance, airline transport, board, property, car parking and other (residual)) for the 2003–04 FBT year.

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Table 5:

Selected items for FBT years 1992–93 to 2003–04

This table shows the number of FBT payers, FBT payable, FBT rebates claimed and net FBT for the 1992–93 to 2003–04 FBT years.

This table is identical to chapter table 10.5 printed in Taxation Statistics 2002–03.

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PAYG withholding

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

Table 1:

PAYG withholding collections, by amount sent to the Tax Office, 2000–01 to 2003–04 financial years

This table reports PAYG withholding amounts collected by the Tax Office (or amount sent by PAYG withholders to the Tax Office) ranged by amount sent during the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 11.4 printed in the Taxation Statistics 2002–03.

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Table 2:

PAYG withholding collections, by industry, 2000–01 to 2003–04 financial years

This table reports PAYG withholding amounts collected by the Tax Office from different industry groups (or amounts sent by different industries to the Tax Office) during the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 11.5 printed in Taxation Statistics 2002–03.

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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, wine equalization tax and luxury car tax items, 2000–01 to 2003–04 financial years

This table shows selected GST, wine equalization tax and luxury car tax items for the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 12.8 printed in Taxation Statistics 2002–03.

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Excise

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

Table 1:

Excise collections, 1994–95 to 2003–04 financial years

This table shows excise collected from beer, spirits, tobacco, petroleum and crude oil for the 1994–95 to 2003–04 financial years.

This table is identical to chapter table 13.9 printed in the Taxation Statistics 2002–03.

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Energy grant schemes

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

Table 1:

Energy grants credits scheme (off-road) – quantity and value of claims paid, by industry/operation, 1994–95 to 2003–04 financial years

This table reports the number of claims, quantity of fuel and the value of off-road grants claimed by the mining, agriculture, forestry, fishing, marine transport and rail transport industry sectors, as well as those claimed by residential, nursing homes, aged homes, hospitals and other medical operations. The statistics are for the 1994–95 to 2003–04 financial years.

This table is identical to chapter table 14.12 printed in Taxation Statistics 2002–03.

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Table 2:

Energy grants credits scheme (on-road) – quantity and value of claims paid, by industry, 2000–01 to 2003–04 financial years

This table reports the number of claims, quantity of fuel and the value of on-road grants claimed by different broad industry groups. The statistics are for the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 14.13 printed in the Taxation Statistics 2002–03.

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Table 3:

Fuel sales grants scheme – quantity and value of claims paid, by state/territory, 2000–01 to 2003–04 financial years

This table reports the number of claims, quantity of fuel and the value of fuel sales grants scheme grants claimed by clients/entities in different states/territories. The state/territory is based on a client’s business address and does not reflect where the fuel was actually sold to the motorist or end user. The statistics are for the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 14.14 printed in the Taxation Statistics 2002–03.

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Table 4:

Product stewardship oil scheme (PSO) – quantity and value of benefits paid by state/territory, 2000–01 to 2003–04 financial years

This table reports the number of claims, quantity of fuel and the value of PSO benefits claimed by clients/entities in different states/territories. The state/territory is based on a client’s business address and does not reflect where the fuel was actually recycled or processed. The statistics are for the 2000–01 to 2003–04 financial years.

This table is identical to chapter table 14.15 printed in Taxation Statistics 2002–03.

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Industry benchmarks

Financial ratio tables

There are three main types of industry benchmark financial ratio detailed tables. They all contain gross profit ratios (GPR), net profit ratios (NPR) and wages to turnover ratios for most industries/business activities listed in the Tax Office publication, Business industry codes 2003.

Activity statement ratio tables

There are three main types of industry benchmark activity statement ratio detailed tables. They all contain expenses to sales ratios, wages to sales ratios, and net GST paid to sales ratios for most business activity/industry (ANZSIC) divisions listed in the Tax Office publication Business industry codes 2003.

All tables also contain instructions on how to find industries and ratios in the tables and also include information on how the ratios were calculated, particularly the exclusion criteria used in calculating the ratios.

Industry benchmarks financial ratio tables– Individuals

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

Table IN1:

Individual industry benchmarks, financial ratios, by business status, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all individual taxpayers falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses owned by individuals.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table IN1

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries (or ANZSIC divisions).

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Table IN1

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

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Table IN1

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

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Table IN1

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

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Table IN1

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

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Table IN1

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

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Table IN1

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

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Table IN1

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 970, 861, 862, 863, 864, 871 and 872.

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Table IN1

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

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Table IN2:

Individual industry benchmarks, financial ratios, by state/territory, 2002–03 income year

This table calculates gross profit, net profit and wages to turnover ratios for profitable and all individual taxpayers falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by state/territory. Industry ratios are therefore calculated for businesses owned by individuals in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table IN2

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries (or ANZSIC divisions).

PDF

XLS

CSV

Table IN2

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table IN2

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table IN2

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table IN2

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table IN2

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table IN2

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table IN2

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table IN2

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table IN3:

Individual industry benchmarks, financial ratios, by total business income, 2002–03 income year

This table calculates gross profit, net profit and wages to turnover ratios for profitable and all individual taxpayers falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is ranged by total business income. Industry ratios are therefore calculated for businesses owned by individuals falling under different ranges of total business income.

Note: Ratios may not be available for some business (ANZSIC) group codes, business income ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table IN3

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table IN3

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table IN3

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table IN3

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table IN3

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table IN3

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table IN3

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table IN3

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table IN3

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks financial ratio tables – Companies

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

Table CO1:

Company industry benchmarks, financial ratios, by business status, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all companies falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses owned by companies.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table CO1

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table CO1

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table CO1

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table CO1

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table CO1

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table CO1

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table CO1

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table CO1

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table CO1

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table CO2:

Company industry benchmarks, financial ratios, by state/territory, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all companies falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by state/territory. Industry ratios are therefore calculated for companies in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table CO2

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table CO2

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table CO2

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table CO2

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table CO2

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table CO2

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table CO2

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table CO2

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table CO2

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table CO3:

Company industry benchmarks, financial ratios, by total income, 2002–03 income year

This table calculates gross profit, net profit and wages to turnover ratios for profitable and all companies falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is ranged by total income. Industry ratios are therefore calculated for companies falling under different ranges of total income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total income ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table CO3

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table CO3

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table CO3

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table CO3

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table CO3

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table CO3

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table CO3

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table CO3

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table CO3

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks financial ratio tables – Partnerships

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

Table PA1:

Partnership industry benchmarks, financial ratios, by business status, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all partnerships falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ business owned by partnerships.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table PA1

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table PA1

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table PA1

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table PA1

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table PA1

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table PA1

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table PA1

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table PA1

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table PA1

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table PA2:

Partnership industry benchmarks, financial ratios, by state/territory, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all partnerships falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by state/territory. Industry ratios are therefore calculated for partnerships in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table PA2

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table PA2

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table PA2

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table PA2

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table PA2

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table PA2

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table PA2

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table PA2

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table PA2

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table PA3:

Partnership industry benchmarks, financial ratios, by total business income, 2002–03 income year

This table calculates gross profit, net profit and wages to turnover ratios for profitable and all partnerships falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is ranged by total business income. Industry ratios are therefore calculated for partnerships falling under different ranges of total business income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total business income ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table PA3

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table PA3

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table PA3

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table PA3

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table PA3

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table PA3

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table PA3

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table PA3

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table PA3

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks financial ratio tables – Trusts

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

Table TR1:

Trust industry benchmarks, financial ratios, by business status, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all trusts falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses owned by trusts.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table TR1

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table TR1

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table TR1

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table TR1

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table TR1

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table TR1

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table TR1

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table TR1

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table TR1

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

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XLS

CSV

Table TR2:

Trust industry benchmarks, financial ratios, by state/territory, 2002–03 income year

In this table gross profit, net profit and wages to turnover ratios are calculated for profitable and all trusts falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is classified by state/territory. Industry ratios are therefore calculated for trusts in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table TR2

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

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XLS

CSV

Table TR2

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

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XLS

CSV

Table TR2

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table TR2

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table TR2

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table TR2

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table TR2

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table TR2

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

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XLS

CSV

Table TR2

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table TR3:

Trust industry benchmarks, financial ratios, by total business income, 2002–03 income year

This table calculates gross profit, net profit and wages to turnover ratios for profitable and all trusts falling under different business activity/industry (ANZSIC) divisions or groups. Each ANZSIC division or group is ranged by total business income. Industry ratios are therefore calculated for trusts falling under different ranges of total business income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total business income ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table TR3

Part A: Broad industries

Part A contains benchmark ratios calculated for broad industries.

PDF

XLS

CSV

Table TR3

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table TR3

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table TR3

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table TR3

Part E: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table TR3

Part F: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table TR3

Part G: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table TR3

Part H: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Part I: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks activity statement ratios – Individuals

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

Table BASIN1:

Individual industry benchmarks, activity statement ratios, by business status, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all individual taxpayers falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses of all entity types.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASIN1

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASIN1

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASIN1

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASIN1

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASIN1

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASIN1

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASIN1

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 970, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASIN1

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASIN2:

Individual industry benchmarks, activity statement ratios, by state/territory, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for each ANZSIC group classified by state/territory for the income year indicated. Industry ratios are therefore calculated for businesses owned by entities in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASIN2

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASIN2

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASIN2

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASIN2

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASIN2

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASIN2

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASIN2

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASIN2

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASIN3:

Individual industry benchmarks, activity statement ratios, by total business income, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all individual taxpayers falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is ranged by total sales (Label G1) income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total sales ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table BASIN3

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASIN3

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASIN3

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASIN3

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASIN3

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASIN3

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASIN3

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASIN3

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks activity statement ratios – Companies

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

Table BASCO1:

Company industry benchmarks, activity statement ratios, by business status, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all company taxpayers falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses of all entity types.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASCO1

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASCO1

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASCO1

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASCO1

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table BASCO1

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASCO1

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASCO1

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASCO1

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASCO2:

Company industry benchmarks, activity statement ratios, by state/territory, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for each ANZSIC group classified by state/territory for the income year indicated. Industry ratios are therefore calculated for businesses owned by entities in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASCO2

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASCO2

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASCO2

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASCO2

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table BASCO2

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASCO2

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASCO2

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASCO2

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASCO3:

Company industry benchmarks, activity statement ratios, by total income, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all company taxpayers falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is ranged by total sales (Label G1) income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total sales ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table BASCO3

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASCO3

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASCO3

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASCO3

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 361, 362 and 370.

PDF

XLS

CSV

Table BASCO3

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASCO3

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 731, 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASCO3

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASCO3

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks activity statement ratios – Partnerships

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

Table BASPA1:

Partnership industry benchmarks, activity statement ratios, by business status, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all partnerships falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses of all entity types.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASPA1

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASPA1

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASPA1

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASPA1

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASPA1

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASPA1

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASPA1

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASPA1

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASPA2:

Partnership industry benchmarks, activity statement ratios, by state/territory, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for each ANZSIC group classified by state/territory for the income year indicated. Industry ratios are therefore calculated for businesses owned by entities in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASPA2

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASPA2

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASPA2

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASPA2

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASPA2

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASPA2

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASPA2

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASPA2

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASPA3:

Partnership industry benchmarks, activity statement ratios, by total business income, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all partnerships falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is ranged by total sales (Label G1) income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total sales ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table BASPA3

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASPA3

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASPA3

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASPA3

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASPA3

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 620, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASPA3

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASPA3

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASPA3

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Industry benchmarks activity statement ratios – Trusts

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

Table BASTR1:

Trust industry benchmarks, activity statement ratios, by business status, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all trusts falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is classified by business status – ‘commenced business’ (businesses that just started) and ‘established business’. Industry ratios are therefore calculated for ‘commenced’ and ‘established’ businesses of all entity types.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASTR1

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASTR1

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASTR1

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASTR1

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASTR1

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASTR1

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASTR1

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASTR1

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASTR2:

Trust industry benchmarks, activity statement ratios, by state/territory, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for each ANZSIC group classified by state/territory for the income year indicated. Industry ratios are therefore calculated for businesses owned by entities in different states/territories.

Note: Ratios may not be available for some business (ANZSIC) group codes and/or entities in certain states/territories because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

Table BASTR2

Part B: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASTR2

Part C: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASTR2

Part D: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASTR2

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASTR2

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASTR2

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASTR2

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASTR2

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Table BASTR3:

Trust industry benchmarks, activity statement ratios, by total business income, 2002–03 income year

In this table expenses to sales, wages to sales and net GST paid to sales are calculated for profitable and all trusts falling under different industry (ANZSIC code) groups for the income year indicated. Each ANZSIC group is ranged by total sales (Label G1) income.

Note: Ratios may not be available for some business (ANZSIC) group codes, total sales ranges and/or entities because there is insufficient data to calculate the ratios, there are data quality problems, or the data cannot be shown for confidentiality reasons.

Table BASTR3

Part A: Agriculture, forestry and fishing

This part contains ratios for business activities with codes beginning with the digits: 011, 012, 013, 014, 015, 016, 021, 022, 030, 041 and 042.

PDF

XLS

CSV

Table BASTR3

Part B: Manufacturing

This part contains ratios for business activities with codes beginning with the digits: 211, 212, 213, 214, 215, 216, 217, 218, 221, 222, 223, 224, 225, 226, 231, 232, 233, 241, 242, 243, 251, 252, 253, 254, 255, 256, 261, 262, 263, 264, 271, 272, 273, 274, 275, 276, 281, 282, 283, 284, 285, 286, 291, 292 and 294.

PDF

XLS

CSV

Table BASTR3

Part C: Wholesale trade

This part contains ratios for business activities with codes beginning with the digits: 451, 452, 453, 461, 462, 471, 472, 473 and 479.

PDF

XLS

CSV

Table BASTR3

Part D: Mining; electricity, gas and water supply

This part contains ratios for business activities with codes beginning with the digits: 110, 120, 131, 141, 142, 151, 152, 361, 362 and 370.

PDF

XLS

CSV

Table BASTR3

Part E: Construction; transport and storage; communication

This part contains ratios for business activities with codes beginning with the digits: 411, 412, 421, 422, 423, 424, 425, 611, 612, 630, 640, 650, 661, 662, 663, 664, 670, 711 and 712.

PDF

XLS

CSV

Table BASTR3

Part F: Finance and insurance; property and business services

This part contains ratios for business activities with codes beginning with the digits: 732, 733, 734, 741, 742, 751, 752, 771, 772, 773, 774, 781, 782, 783, 784, 785 and 786.

PDF

XLS

CSV

Table BASTR3

Part G: Education; cultural and recreational services; personal and other services; health and community services

This part contains ratios for business activities with codes beginning with the digits: 841, 842, 843, 844, 911, 912, 921, 922, 923, 924, 925, 931, 932, 933, 951, 952, 961, 962, 963, 861, 862, 863, 864, 871 and 872.

PDF

XLS

CSV

Table BASTR3

Part H: Retail trade; accommodation, caf�s and restaurants

This part contains ratios for business activities with codes beginning with the digits: 511, 512, 521, 522, 523, 524, 525, 526, 531, 532, 571, 572, 573 and 574.

PDF

XLS

CSV

Glossaries

The glossaries contain general definitions and descriptions of the statistical items reported in the chapters and detailed tables of Taxation Statistics 2002–03: a summary of taxation, superannuation statistics and industry benchmark statistics for 2002–03 and 2003–04. However, it does not provide the full, legal definitions of the items.

For your convenience, we have divided the glossary into smaller, self-contained parts which can be viewed and downloaded separately in PDF or RTF format.

The descriptions were mostly sourced from other Tax Office publications listed in the different sections of the glossaries and in the list of useful publications included at the end of the glossaries. Users can view or download the publications by clicking on the links provided in the list below. Alternatively, some of the Tax Office publications are included in the Taxation Statistics 2002–03 CD-ROM. (To order a copy of the book and CD-ROM please send an email to taxstats@ato.gov.au)

More information on the items described can be found in other Tax Office publications, tax legislation or taxation rulings. Some may be downloaded by clicking on the links provided. Alternatively they can be viewed and downloaded from the website or the Tax Office legal database at http://law.ato.gov.au/atolaw/index.htm

This glossary presents only general descriptions of terms/items. It does not provide full technical or legal definitions. In addition, the publications mentioned in this glossary (or included in the Taxation Statistics 2002–03 CD-ROM) refer to the publication edition available during the 2002–03 income year (that is, the edition taxpayers were using to help them complete their respective income tax returns, schedules or activity statements).

Personal tax

PDF

RTF

Company tax

PDF

RTF

Partnership returns

PDF

RTF

Trust returns

PDF

RTF

Fund tax

PDF

RTF

Capital gains tax

PDF

RTF

Fringe benefits tax

PDF

RTF

GST annual return and information report

PDF

RTF

Business activity statement

PDF

RTF

Instalment activity statement

PDF

RTF

Return forms and other publications

The below list outlines all of the publications that have been referred to within Taxation Statistics glossaries 2002–03.

To download these documents, please click on the links below:

Return forms

Tax return form for individuals 2003

click here

Company tax return form 2003

click here

Partnership tax return form 2003

click here

Trust tax return form 2003

click here

Fund income tax and regulatory return form 2003

click here

Capital gains tax schedule 2003

click here

Fringe benefits tax return 2004

click here

Return form instructions

TaxPack 2003

click here

TaxPack for retirees 2003

click here

TaxPack supplement 2003

click here

Company tax return instructions 2003

click here

Partnership tax return instructions 2003

click here

Trust tax return instructions 2003

click here

Fund income tax and regulatory return instructions 2003

click here

TaxPack 2003 referred publications and rulings

Descriptions of some items in the glossary, TaxPack 2003, TaxPack 2003 supplement and TaxPack 2003 for retirees may refer to other Tax Office publications and taxation rulings. A list of links to these publications and rulings.

Schedule instructions and capital gains tax publications

Business and professional items instructions 2002–03

click here

Losses schedule instructions 2003

click here

Guide to capital gains tax 2002–03

click here

Research and development tax concession schedule instructions 2003

click here

Fringe benefits tax publications

Fringe benefits tax: a guide to completing your 2004 FBT return

click here

Fringe benefits tax: a guide for employers

click here

Fringe benefits tax: a guide for employers (addendum)

click here

Fringe benefits tax for small business

click here

FBT reform – exemption for meals provided by primary producers in remote areas

click here

FBT reform — information for public benevolent institutions (other than hospitals)

click here

FBT reform — information for rebatable employers (other than hospitals)

click here

FBT reform — remote area housing exemption

click here

FBT reform: the interaction between FBT and GST — fact sheet

click here

GST and activity statements publications

Activity statement instructions PAYG instalments

click here

Activity statement instructions PAYG withholding

Business activity statement instructions

click here

Guide to GST for small business

click here

Introduction to PAYG income tax instalments

click here

Large withholders guide to PAYG withholding

click here

Options for reporting and paying GST – businesses that report GST quarterly

click here

Other GST publications and publications discussing items reported in activity statements (for example, PAYG withholding, PAYG instalments, luxury car tax and wine equalisation tax) may be viewed or downloaded from Booklets & publications.

Other publications

Business industry codes 2003

click here

Information for primary producers 2002–03

click here

Australian tax statistics

This chapter describes the taxes, collection systems and energy grant schemes reported in the publication, and explains the period covered by the statistics and the sources of the statistics. The last two sections provide suggestions on how to find statistics and information in this publication, as well as other sources and contacts for more information.

Download

Australian tax statistics chapter

PDF

RTF

Taxation Statistics – whole document

PDF

Summary

This chapter presents an overview of Taxation Statistics by reporting some of the main statistics discussed in chapters 3–7 and 11–13.

In 2002–03 revenue collected by the Tax Office continued to grow strongly. The amount of tax collected from different entities (individuals, companies, partnerships, trusts and funds) and through the different collection systems (goods and services tax (GST), pay as you go (PAYG), wine equalisation tax and luxury car tax) continued to rise.

Download

Summary chapter

PDF

RTF

Taxation Statistics – whole document

PDF

List of chapter tables

Table 2.1:

Number of taxpayers, by type, 2001–2002 and 2002–03 income years

Table 2.2:

Taxpayers, by entity and industry, 2002–03 income year

Table 2.3:

Income, by entity, 2002–03 income year

Table 2.4:

Revenue collections, 2002–03 to 2003–04 financial years

Download

Summary chapter

PDF

RTF

Taxation Statistics – whole document

PDF

List of figures

Figure 2.1:

PAYG withholding and other sources of revenue, 1992–93 to 2003–04

Download

Summary chapter

PDF

RTF

Taxation Statistics – whole document

PDF

Personal tax

Download

Personal tax chapter

PDF

RTF

Postcode tables

Personal tax detailed tables

Personal tax glossary

Taxation Statistics – whole document

PDF

This chapter provides statistics on items related to personal tax, such as personal taxpayer income, deductions, tax offsets and credits, and tax collected for the 2002–03 income year.

Personal (or individual) taxpayers are generally those taxpayers who receive most of their income from salary or wages, Australian Government pensions and benefits, or investments. They may also have business income, business loss or deductions.

Personal tax in this chapter refers to the net tax personal taxpayers are liable to pay before the application of any refundable items.

The statistics in this chapter refer to all personal taxpayers, including those with business income. Statistics in this chapter are sourced from 2003 individual income tax returns and associated business and professional items schedules processed by 31 October 2004.

Highlights

In 2002–03, 10.7 million personal taxpayers (individuals) lodged returns.

Personal taxpayers had total income of $381.2 billion, taxable income of $365.3 billion and net tax payable of $87.8 billion.

Personal taxpayers claimed $20.7 billion in total deductions, $10.2 billion in work-related expenses, and the balance in other deductions.

In 2002–03 around 7.1 million personal taxpayers were assessed to be entitled to tax offsets and credits totalling $10.1 billion.

List of chapter tables

Table 3.1:

Source of personal taxpayer income, 2002–03 income year

Table 3.2:

Personal taxpayer deductions, 2002–03 income year

Table 3.3:

Personal taxpayer work related expenses, 2002–03 income year

Table 3.4:

Personal taxpayers with net business income, by industry, 2002–03 income year

Table 3.5:

Personal taxpayer business expenses, by total business income, 2002–03 income year

Table 3.6:

Selected tax offsets and credits claimed/Tax Office calculated, 2002–03 income year

Table 3.7:

Family income thresholds, 2002–03 income year

Table 3.8:

Medicare levy and Medicare levy surcharge, by sex, 2002–03 income year

Table 3.9:

Personal income tax rates for residents, 2002–03 income year

Table 3.10:

Net tax payable, by taxable income, 2002–03 income year

Table 3.11:

Income tax and medicare levy thresholds for senior Australians, 2002–03 income year

Table 3.12:

Full-time, full-year HECS contributions for each band, 2002–03 income year

Table 3.13:

HECS repayment income schedule, 2002–03 income year

Table 3.14:

HECS assessment debt and SFSS debt (or SLS assessment debt), by sex, 2002–03 income year

Table 3.15:

SFSS repayment income schedule, 2002–03 income year

Table 3.16:

Highest and lowest mean income-earning postcodes – New South Wales, 2002–03 income year

Table 3.17:

Highest and lowest mean income-earning postcodes – Victoria, 2002–03 income year

Table 3.18:

Highest and lowest mean income-earning postcodes – Queensland, 2002–03 income year

Table 3.19:

Highest and lowest mean income-earning postcodes – South Australia, 2002–03 income year

Table 3.20:

Highest and lowest mean income-earning postcodes – Western Australia, 2002–03 income year

Table 3.21:

Highest and lowest mean income-earning postcodes – Tasmania, 2002–03 income year

Table 3.22:

Highest and lowest mean income-earning postcodes – Northern Territory, 2002–03 income year

Table 3.23:

Highest and lowest mean income-earning postcodes – Australian Capital Territory, 2002–03 income year

Table 3.24:

Highest and lowest mean income-earning postcodes – Australia, 2002–03 income year

Table 3.25:

Selected items for income years 1993–94 to 2002–03

Download

Personal tax chapter

PDF

RTF

Postcode tables

Personal tax detailed tables

Personal tax glossary

Taxation Statistics – whole document

PDF

List of figures

Figure 3.1:

Total income, taxable income and net tax, by age group, 2002–03 income year

Figure 3.2:

Average taxable income, by sex, 1993–94 to 2002–03 income years

Download

Personal tax chapter

PDF

RTF

Postcode tables

Personal tax detailed tables

Personal tax glossary

Taxation Statistics – whole document

PDF

List of boxes

Box 3.1:

Individual tax return lodgments

Box 3.2:

Commonwealth of Australia benefits and payments

Box 3.3:

Tax offsets based on taxable income

Box 3.4:

Baby bonus tax offsets claimed, 2002–03 income year

Box 3.5:

Calculating net tax for personal taxpayers

Download

Personal tax chapter

PDF

RTF

Postcode tables

Personal tax detailed tables

Personal tax glossary

Taxation Statistics – whole document

PDF

Company tax and the petroleum resource rent tax

Download

Company tax chapter

PDF

RTF

Company tax detailed tables

Company tax glossary

Taxation Statistics – whole document

PDF

This chapter provides statistics on items related to company tax, such as company income, expenses and tax collected for the 2002–03 income year. It also provides information on revenue collected from the petroleum resource rent tax for the 2002–03 financial year.

For tax purposes, companies include all bodies or associations, incorporated or unincorporated, excluding partnerships and non-entity joint ventures. For tax purposes, limited partnerships and some corporate unit trusts and public trading trusts are treated as companies.

Company tax in this chapter refers to the net tax companies are liable to pay before the application of any refundable items.

Company statistics in this chapter refer to all companies (as defined above). Statistics in this chapter are sourced from 2003 company income tax returns processed by 31 October 2004.

Petroleum resource rent tax is imposed by the Petroleum Resource Rent Tax Assessment Act 1987 on all offshore petroleum projects except certain North-west Shelf projects.

Petroleum resource rent tax statistics in this chapter refer to entities liable for petroleum resource rent tax for the 2003–04 income year.

Highlights

In 2002–03, 664,164 companies lodged returns and disclosed $31.4 billion in total net tax liability.

Companies reported total income of $1.5 trillion and total expenses of $1.4 trillion.

In the 2003–04 financial year petroleum resource rent tax totalled $1.2 billion.

List of chapter tables

Table 4.1:

Company tax rates, 2002–03 income year

Table 4.2:

Companies, by industry and company size, 2002–03 income year

Table 4.3:

Number of head and subsidiary companies, by industry, 2002–03 income year

Table 4.4:

Company income, by source and company size, 2002–03 income year

Table 4.5:

Company expenses, by expense and company size, 2002–03 income year

Table 4.6:

Company net tax payable, by industry and company size, 2002–03 income year

Table 4.7:

Company net tax payable, by company type, 2002–03 income year

Table 4.8:

Taxable companies and net tax payable, by grade of net tax payable, 2002–03 income year

Table 4.9:

Non-taxable companies, by industry, 2002–03 income year

Table 4.10:

Selected items for income years 1993–94 to 2002–03

Download

Company tax chapter

PDF

RTF

Company tax detailed tables

Company tax glossary

Taxation Statistics – whole document

PDF

List of figures

Figure 4.1:

Non-taxable companies, 2002–03 income year

Figure 4.2:

Petroleum resource rent tax, 1991–92 to 2003–04 financial years

Download

Company tax chapter

PDF

RTF

Company tax detailed tables

Company tax glossary

Taxation Statistics – whole document

PDF

List of boxes

Box 4.1:

PAYG instalments for companies

Box 4.2:

Type of companies

Box 4.3:

Terminology (consolidation)

Box 4.4:

Company size, by total income

Box 4.5:

Calculating company net tax payable

Download

Company tax chapter

PDF

RTF

Company tax detailed tables

Company tax glossary

Taxation Statistics – whole document

PDF

Partnership returns

Download

Partnership returns chapter

PDF

RTF

Partnership returns detailed tables

Partnership returns glossary

Taxation Statistics – whole document

PDF

This chapter provides statistics on items related to partnership returns, such as partnership income, expenses and industry population for the 2002–03 income year.

For tax purposes, a partnership is an association of people who carry on business as partners, or who receive income jointly, but does not include a company. Partners contribute their time, talents and/or capital towards the partnership and, in return, share in both the profits/losses and responsibilities.

A partnership generally does not pay tax in its own right. Members of the partnership pay tax at their individual tax rate on their share of partnership income included on their individual tax return.

The statistics in this chapter are sourced from 2003 partnership income tax returns processed by 31 October 2004.

Highlights

In 2002–03, 451,380 partnerships lodged returns and reported total business income of around $120 billion.

The largest proportion of partnerships (28%) was in the agriculture, forestry and fishing industry.

Partnerships reported $114.3 billion in expenses, with the main type of expense being cost of sales, which accounted for around $40 billion.

List of chapter tables

Table 5.1:

Partnerships, by industry, 2002–03 income year

Table 5.2:

Number of partnerships and selected income items, by partnership size, 2002–03 income year

Table 5.3:

Partnership expenses, by expense and partnership size, 2002–03 income year

Table 5.4:

Selected items for income years 1993–94 to 2002–03

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List of figures

Figure 5.1:

Number of partnerships, by state/territory, 2002–03 income year

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Box 5.1:

Terminology (consolidation)

Box 5.2:

Partnership size, by total business income

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Trust returns

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This chapter provides statistics on items related to trusts, such as trust income, expenses and industry population for the 2002–03 income year.

A trust exists where a person, the ‘trustee’, is under an obligation to hold property or income for the benefit of other people, 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.

A trust is not a separate taxable entity and a trust does not pay tax in its own right. In general terms, it is the beneficiaries (presently entitled to receive and retain trust income) who are subject to tax. The trustee is generally taxed only in respect of certain kinds of beneficiaries (such as non-residents and those under a legal disability) and where some part of the net income of the trust for tax purposes is not assessable to a beneficiary.

The statistics in this chapter are sourced from 2003 trust income tax returns processed by 31 October 2004.

Highlights

In 2002–03, 470,945 trusts lodged returns and reported total business income of $185.3 billion.

Investment income recipients accounted for the largest share (29%) of trust returns.

Trusts reported $171.0 billion in expenses, with the main type of expense being cost of sales, which accounted for $89.2 billion.

List of chapter tables

Table 6.1:

Trusts, by industry, 2002–03 income year

Table 6.2:

Number of trusts and selected income items, by trust size, 2002–03 income year

Table 6.3:

Trust expenses, by expense and trust size, 2002–03 income year

Table 6.4:

Selected items for income years 1993–94 to 2002–03

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List of figures

Figure 6.1:

Number of trusts, by state/territory, 2002–03 income year

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List of boxes

Box 6.1:

Terminology (consolidation)

Box 6.2:

Trust size, by total business income

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Fund tax

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This chapter provides statistics on items related to fund tax, such as fund income, expenses and tax collected for the 2002–03 income year.

Superannuation funds hold contributions in trust for members and invest these contributions to provide retirement benefits for members.

Superannuation funds are run by trustees who act on behalf of fund members. Trustees are authorised to deposit accumulated members’ funds into a broad range of investments such as shares, property, government bonds and cash deposits.

Fund tax in this chapter refers to the net tax funds are liable to pay before the application of any refundable items.

The statistics in this chapter are sourced from 2003 fund income tax returns processed by 31 October 2004.

Highlights

In 2002–03, 229,458 funds lodged tax returns and reported total income of $54.7 billion.

Funds were liable for $5.4 billion in net tax.

Self managed superannuation funds accounted for 95% of the total number of funds.

List of chapter tables

Table 7.1:

Superannuation fund tax rates, 2002–03 income year

Table 7.2:

Funds, by type, 2002–03 income year

Table 7.3:

Fund industry classification, by total income, 2002–03 income year

Table 7.4:

Funds, by size, 2002–03 income year

Table 7.5:

Fund income, by source and fund size, 2002–03 income year

Table 7.6:

Fund deductions, by deduction and fund size, 2002–03 income year

Table 7.7:

Net tax, by type of fund, 2002–03 income year

Table 7.8:

Selected items for income years 1993–94 to 2002–03

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List of boxes

Box 7.1:

PAYG instalments for superannuation funds

Box 7.2:

Fund types/status

Box 7.3:

Fund size, by total income

Box 7.4:

Calculating fund net tax payable

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The superannuation system

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This chapter provides an overview of the superannuation system, and information and statistics on elements of the superannuation system administered by the Tax Office for the 2003–04 financial year.

Superannuation is a specially designed long-term investment vehicle for individuals’ retirement savings. The retirement incomes policy of the Australian Government involves:

a compulsory element of superannuation, the superannuation guarantee, that requires employers to contribute a minimum level to their employees’ superannuation accounts so that employees accumulate savings for a more comfortable retirement
a voluntary level of superannuation encouraged by tax concessions
a co-contributions scheme, under which voluntary superannuation savings are encouraged by matching voluntary contributions. The co-contributions scheme was introduced in July 2003 and is means-tested against income tax returns, and
the age pension and associated social security arrangements that provide an income safety net in retirement.

The statistics in this chapter are mainly sourced from information provided by entities to the Tax Office. Other statistics are sourced from Australian Bureau of Statistics publications and the Australian Prudential Regulation Authority.

Highlights

In June 2004, 90% of employees had some form of superannuation coverage in a superannuation system that included:

10.0 million employees

1.1 million employers

292,238 superannuation funds

26.5 million member superannuation accounts

$20.0 billion in member contributions per annum (2003–04)

$38.0 billion in employer contributions per annum (2003–04)

$29.5 billion in member benefit payments per annum (2003–04), and

$625.2 billion assets under management.

List of chapter tables

Table 8.1:

Relevant amounts used to calculate the rate of superannuation contributions surcharge or termination payments surcharge, 2000–01 to 2003–04 financial years

Table 8.2:

Age-based limits for deductible superannuation guarantee contributions for employees, 2000–01 and 2003–04 financial years

Table 8.3:

Superannuation guarantee compliance results, 1999–00 and 2003–04 financial years

Table 8.4:

Individual account balances held in superannuation holding accounts special account 1999–00 and 2003–04 financial years

Table 8.5:

Individual account balances held in superannuation holding accounts special account, 2004

Table 8.6:

Number and value of accounts on the lost members register, 1998–99 and 2003–04 financial years

Table 8.7:

Number of self managed superannuation funds and members, and value of assets, by state, June 2000 to March 2004

Table 8.8:

Self managed superannuation funds compared to the entire Australian superannuation system, June 2004

Table 8.9:

Eligible termination payments received, 1998-99 to 2003-04 financial years

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List of figures

Figure 8.1:

Employee superannuation coverage, 1994 to 2004 financial years

Figure 8.2:

Superannuation guarantee revenue transferred to a qualifying superannuation account, 1997–98 to 2003–04 financial years

Figure 8.3:

Superannuation holding accounts special account number and value of annual deposits, 1995-96 to 2003-04 financial years

Figure 8.4:

Number of self managed superannuation funds, by state, March 2004

Figure 8.5:

Number of self managed superannuation funds, June 2000 to March 2004

Figure 8.6:

Number of self managed superannuation fund members, June 2000 to March 2004

Figure 8.7:

Surcharge revenue, 1997-98 to 2003-04 financial years

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List of boxes

Box 8.1:

Terminology (accumulation fund, defined benefit fund, self-managed superannuation fund, retirement savings account, eligible termination payment)

Box 8.2:

Employer ETPs used to calculate adjustable taxable income

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Capital gains tax

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This chapter provides information and statistics on items related to capital gains tax (CGT), such as net capital gains, total capital gains and CGT collected for the 2002–03 income year.

Capital gains tax (CGT) is the tax payable on any net capital gain included with other assessable income on an entity’s (individual, company, trust or fund) tax return. Normal rates of tax apply to a net capital gain

Statistics in this chapter are sourced from 2003 individual, company and fund income tax returns processed by 31 October 2004.

Statistics reported in the ‘Total capital gains, by source and entity’ section of this chapter are sourced from 2003 CGT schedules (completed by individual, company and fund taxpayers) processed by 31 October 2004.

Highlights

In 2002–03 there were 663,045 taxable individuals, 12,064 taxable companies and 50,792 taxable funds with net capital gains totalling $10.7 billion.

Capital gains tax payable on the net capital gains of taxable individuals, companies and funds was estimated to be $3.3 billion.

In 2002–03, 268,811 taxable individuals, companies and funds declared $31.0 billion in total current year capital gains on their capital gains tax schedules. Around 56% ($17.5 billion) of these total capital gains were sourced from shares.

List of chapter tables

Table 9.1:

Number of individual taxpayers with net capital gains, by taxable income, 2002–03 income year

Table 9.2:

Number of company taxpayers with net capital gains, by taxable income, 2002–03 income year

Table 9.3:

Number of fund taxpayers with net capital gains, by taxable income, 2002–03 income year

Table 9.4:

Tax payable on capital gains, by taxable entity, 2002–03 income year

Table 9.5:

Net capital gains and CGT of taxable individuals, by taxable income and sex, 2002–03 income year

Table 9.6:

Net capital gains and CGT of taxable companies, by taxable income, 2002–03 income year

Table 9.7:

Net capital gains and CGT of taxable funds, by taxable income, 2002–03 income year

Table 9.8:

Total current year capital gains, by source, 2002–03 income year

Table 9.9:

Taxable individuals’ total current year capital gains, by source, 2002–03 income year

Table 9.10:

Taxable companies’ total current year capital gains, by source, 2002–03 income year

Table 9.11:

Taxable funds’ total current year capital gains, by source, 2002–03 income year

Table 9.12:

Net capital gains subject to tax, 1993–94 to 2002–03.

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Fringe benefits tax

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This chapter reports and discusses fringe benefits tax (FBT) statistics for the 2003–04 FBT year (1 April 2003 to 31 March 2004).

Fringe benefits tax is the tax paid by employers on non-salary benefits (fringe benefits) provided to employees or associates of employees. The benefit does not have to be provided directly by the employer for FBT to apply. FBT may still apply if the benefit is provided by an associate of the employer or by a third party under an arrangement with the employer.

Statistics in this chapter are sourced from 2004 FBT annual returns processed by 31 October 2004.

Highlights

For the 2003–04 FBT year, FBT payable (excluding FBT payable by Australian Government departments) was $3.2 billion.

FBT rebates claimed reached $88.1 million.

Employee contributions (excluding those made by employees of Australian Government departments) for motor vehicle, expense payments, housing, living away from home allowance, airline transport, board, property, car parking and other (including residual) benefits reached $258.6 million for the 2003–04 FBT year.

List of chapter tables

Table 10.1:

Exemption threshold

Table 10.2:

FBT payable, by industry, 2003–04 FBT year

Table 10.3:

FBT rebates claimed, by industry, 2003–04 FBT year

Table 10.4:

Employee contributions, by industry and entity, 2003–04 FBT year

Table 10.5:

Selected items, 1993–94 to 2003–04 FBT years

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List of figures

Figure 10.1:

FBT payable, 1993–94 to 2003–04 FBT years

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List of boxes

Box 10.1:

Terminology (fringe benefit)

Box 10.2:

Gross-up rules

Box 10.3:

Terminology (aggregate non-exempt amount, input tax credit, public benevolent institution, taxable value)

Box 10.4:

Record keeping exemption arrangements

Box 10.5:

Employee contributions, 2002–03 income year

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PAYG withholding

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This chapter presents a description of the pay as you go (PAYG) withholding system and PAYG withholding revenue collections for the 2003–04 financial year.

PAYG is a single, integrated system for reporting and paying amounts to meet expected tax liability.

Statistics in this chapter are mainly sourced from activity statements, payment summaries and annual payment summary statements (lodged electronically or in paper form) processed as at 30 June 2004.

Highlights

In 2003–04 the Tax Office collected $90.3 billion of PAYG withholding revenue, accounting for 45% of total Tax Office revenue collections.

Collections from PAYG withholders who sent $1 million or more to the Tax Office reached $60.1 billion, accounting for 67% of total PAYG withholding collections.

List of chapter tables

Table 11.1:

PAYG withholding rates and regulations

Table 11.2:

PAYG withholding collections, by amount sent to the Tax Office, 2003–04 financial year

Table 11.3:

PAYG withholding collections, by industry, 2003–04 financial year

Table 11.4:

PAYG withholding collections, by amount sent to the Tax Office, 2000–01 to 2003–04 financial years

Table 11.5:

PAYG withholding collections, by industry, 2000–01 to 2003–04 financial years

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Figure 11.1:

PAYG withholding revenue collected and total revenue collected, 1992–93 to 2003–04 financial years

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List of boxes

Box 11.1:

Terminology (alienated personal services payment, non-cash benefit)

Box 11.2:

Terminology (pay as you earn system, prescribed payments system, reportable payments system, tax file number withholding tax, Australian business number withholding, mining withholding tax, non-resident withholding tax on interest, dividends and royalties, non-resident individual, non-resident company, non-resident partnership, trust or superannuation fund, double taxation agreement, interest, dividend, royalty

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GST and other taxes

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This chapter provides a description of goods and services tax (GST), wine equalisation tax and luxury car tax, and reports the collections for these taxes for the 2003–04 financial year.

GST is similar to ‘value-added taxes’ applying in other countries. It 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 things that are imported.

GST, wine equalisation tax and an increase in excise on alcoholic beverages replaced the sales tax on wine and certain other alcoholic beverages from 1 July 2000.

GST and luxury car tax replaced the sales tax on luxury cars from 1 July 2000.

Statistics reported in this chapter are sourced from activity statements, annual GST returns and annual GST information reports as at 30 June 2004.

Highlights

In 2003–04 total net GST collections (including Customs collections, penalties and interest on overpayments) increased by 8% from the previous year to $33.2 billion.

Wine equalisation tax collections (including Customs collections) increased by 5% from the previous year to $704.2 million.

Luxury car tax collections (including Customs collections) increased by 29% from the previous year to $335.0 million.

As of 2 July 2004, the Tax Office had registered 4,548,471 entities for an ABN.

List of chapter tables

Table 12.1:

Net GST collections, by industry, 2000–01 to 2003–04 financial years

Table 12.2:

GST, input tax credits and deferred GST payments on imports, by industry, 2003–04 financial year

Table 12.3:

Ratio of input tax credits to gross GST, 2000–01 to 2003–04 financial years

Table 12.4:

Wine equalisation tax collections, by entity, 2000–01 to 2003–04 financial years

Table 12.5:

Wine equalisation tax collections, by amount sent to the Tax Office, 2001–02 to 2003–04 financial years

Table 12.6:

Luxury car tax collections, by entity, 2000–01 to 2003–04 financial years

Table 12.7:

Luxury car tax collections, by amount sent to the Tax Office, 2001–02 to 2003–04 financial years

Table 12.8:

Selected GST, wine equalisation tax and luxury car tax items, 2000–01 to 2003–04 financial years

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List of boxes

Box 12.1:

Terminology (entity, enterprise)

Box 12.2:

Australian business number

Box 12.3:

Terminology (consideration, deferred GST scheme, supply, sales tax credits)

Box 12.4:

Calculating net GST collections

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Excise

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This chapter provides a description of excise and statistics on excise collections for the 2003–04 financial year.

Excise duty is levied on certain commodities or goods which are manufactured or produced in Australia, irrespective of whether the components used to produce the goods are of foreign or domestic origin. Commodities subject to excise are petroleum, alcohol (spirits and beer, but not wine), tobacco and crude oil.

The Tax Office assumed responsibility for collecting excise duty in February 1999. Because of existing legislation, the Australian Customs Service (Customs) collects customs duty on equivalent imported goods.

Excise statistics for the 2003–04 financial year and past financial years are sourced from Tax Office and Customs databases.

Highlights

Total excise collections (including surcharge, but excluding diesel fuel rebates and grants) increased from $20.7 billion in 2002–03 to $21.1 billion in
2003–04. This was mainly due to strong domestic demand for excisable products.

Excise collected from tobacco was steady from the previous year, at $5.2 billion.

Excise collected from alcohol products increased by 3% from the previous year to $2.3 billion, driven by an 18% increase in excise collected from spirits.

Excise collected from crude oil decreased by 26% from the previous year to $309 million due to a decrease in the volume weighted average (VOLWARE) price of crude oil.

List of chapter tables

Table 13.1:

Excise collected, by type, 2003–04 financial year

Table 13.2:

Quantities of products subject to excise, 2002–03 to 2003–04 financial years

Table 13.3:

Excise rates on selected petroleum products 2003–04 financial year

Table 13.4:

Excise rates on tobacco products 2003–04 financial year

Table 13.5:

Excise rates on tobacco products

Table 13.6:

Excise rates on beer and other excisable beverages, of an alcoholic strength not exceeding 10%, 2003–04 financial year

Table 13.7:

Excise duty rates applying to spirits and other excisable beverages, of an alcoholic strength not exceeding 10%, 2003–04 income year

Table 13.8:

Excise collections, 1994–95 to 2003–04 financial years

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List of figures

Figure 13.1:

Total excise collected, 1992–93 to 2003–04 financial years

Figure 13.2:

Excise collected from petroleum products, 1994–95 to 2003–04 financial years

Figure 13.3:

Excise collected from tobacco products, 1994–95 to 2003–04 financial years

Figure 13.4:

Excise collected from alcohol products, 1994–95 to 2003–04 financial years

Figure 13.5:

Excise collected from spirits, 1994–95 to 2003–04 financial years

Figure 13.6:

Excise collected from crude oil, 1994–95 to 2003–04 financial years

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Box 13.1:

Concessional spirits scheme

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Energy grant schemes

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This chapter provides descriptions of the three energy grant schemes and statistics on grants paid under these schemes for the 2003–04 financial year.

Excise duty is levied on fuel produced in Australia and an equivalent rate of customs duty is levied on petroleum products imported into Australia. A grant to businesses and other enterprises is provided for certain off-road and on-road uses of diesel and alternative fuels through the energy grants credits scheme.

From 1 July 2003 the energy grants credit scheme replaced both the diesel fuel rebate scheme and the diesel and alternative fuel grants scheme. Those claiming under the off-road or on-road schemes were automatically registered for the new scheme.

Apart from energy grants credit scheme, the fuel sales grants scheme, implemented in July 2000, provides a grant to fuel retailers for the sale of petrol and diesel to consumers in regional and remote areas where fuel prices are generally higher. The product stewardship for oil program was also implemented from 1 January 2001 to encourage environmental and economically sustainable reuse of waste oils.

Statistics for this chapter are sourced from various registration and claim forms (the Energy Grants Credit Scheme claim form, Fuel Sales Grant Scheme claim form and Product Stewardship for Oil claim form).

Highlights

On 1 July 2003 the energy grants credit scheme replaced the diesel fuel rebate scheme (DFRS) and the diesel and alternative fuels grants scheme (DAFGS). The benefits and legislative requirements of these two schemes are preserved in energy grants credit scheme. The benefits previously provided by diesel fuel rebate scheme are now referred to as ‘off-road grants’ and the benefits previously provided by diesel and alternative fuel grants scheme are now referred to as ‘on-road grants’.

Total off-road grants paid under the energy grants credit scheme have dropped by 0.3% from the previous year (in 2002–03 these payments were made through the diesel fuel rebate scheme) to around $2.3 billion.

Total on-road grants paid under the energy grants credit scheme increased by 6% from the previous year (in 2002–03 these payments were made through the DAFGS) to around $855.5 million.

Grants totalling around $233 million were paid under the fuel sales grants scheme (FSGS).

A total of approximately $13 million was paid under the product stewardship for oil program (PSO) in 2003-04.

List of chapter tables

Table 14.1:

Energy grants credit scheme off-road fuel grants paid, by entity, 2003–04 financial year

Table 14.2:

Energy grants credit scheme off-road grants paid, by industry/operation, 2003–04 financial year

Table 14.3:

Energy grants credit scheme off-road grants paid, by state/territory, 2003–04 financial year

Table 14.4:

Energy grants credit scheme on-road rates at 30 June 2004

Table 14.5:

Energy grants credit scheme on-road grants paid by industry, 2003–04 financial year

Table 14.6:

Energy grants credit scheme on-road grants paid, by state/territory, 2003–04 financial year

Table 14.7:

Fuel sales grants scheme grants paid, by entity, 2003–04 financial year

Table 14.8:

Fuel sales grants scheme grants paid, by state/territory, 2003–04 financial year

Table 14.9:

Categories and benefit rates for recycled oil products, at 30 June 2004

Table 14.10:

PSO benefit payments, by entity, 2003–04 financial year

Table 14.11:

PSO benefit payments, by state/territory, 2003–04 financial year

Table 14.12:

Energy grants credit scheme (off-road) – quantity and value of claims paid, by industry/operation, 1994–95 to 2003–04 financial years

Table 14.13:

Energy grants credit scheme (on-road) – quantity and value of claims paid, by industry, 2000–01 to 2003–04 financial years

Table 14.14:

Fuel sales grants scheme – quantity and value of claims paid, by state/territory 2001–02 to 2003–04 financial years

Table 14.15:

Product stewardship for oil program – quantity and value of benefits paid, by state/territory 2001–02 to 2003–04 financial years

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Figure 14.1:

Total Energy Grants Credit Scheme off-road grants paid, 1994–95 to 2003–04 financial years

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Industry benchmarks

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This chapter provides information on the source, purpose and calculation of financial ratios and activity statement ratios contained in the 2002–03 industry benchmark detailed tables.

The industry benchmark detailed tables contain financial ratio and activity statement ratio benchmark data for individuals, companies, partnerships and trusts, and most business activities.

Financial ratio data related to gross profit, net profit and wages to turnover provide useful indicators of business activity and performance for tax practitioners, the business community and the Tax Office. The data is widely used in external publications and can be calculated from income tax return data.

Activity statement industry ratios can be used to provide industry with more information regarding business performance. It may assist the Tax Office to identify and address issues likely to have a negative impact on revenue as they emerge, rather than after they become business practice.

Statistics for the financial ratios in this chapter were sourced from 2003 individual, company, partnership and trust income tax returns processed by 31 October 2004. Statistics for the activity statement ratios were sourced from activity statements for the 2002–03 financial year.

List of boxes

Box 15.1:

Financial ratios calculated

Box 15.2:

Activity statement ratios calculated

Box 15.3:

Business activity codes

Box 15.4:

Terminology

Box 15.5:

Using and finding industries/business activities in the detailed tables

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Appendix

Annual tax return forms

Individual (or personal taxpayers) tax return, 2002–03 income year

Company tax return, 2002–03 income year

Partnership tax return, 2002–03 income year

Trust tax return, 2002–03 income year

Fund tax return, 2002–03 income year

Fringe benefits tax return, 2003–04 FBT year

GST annual return, 2003–04 financial year

GST information report, 2003–04 financial year

Schedules

Capital gains tax schedule, 2002–03 income year

Losses schedule, 2002–03 income year

Activity statements

Business activity statement

Feedback about Taxation Statistics 2002–03

We are currently reviewing this publication in order to improve its contents, level of usage, accessibility and overall presentation. We would appreciate you completing and submitting the feedback form. Your suggestions and comments will help shape the next edition.

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Previous editions of Taxation Statistics

Taxation Statistics 1999–2000

NAT 1001–8.2002

Taxation Statistics 2000–01

NAT 1001–12.2003

Taxation Statistics 2001–02

NAT 1001–07.2004

Last Modified: Wednesday, 29 November 2006

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