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  • Contents

    Attention

    Warning:

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

    End of attention

    Preface

    General notes

    Enquiries about these statistics

    Chapter downloads

    Detailed tables and descriptions

    1.Summary of Australian tax statistics

    • 2006 tax returns
    • Industry profile
    • Income and net tax
    • Payments and transfers
    • Reported liabilities
    • Superannuation system
    • Source of chapter table statistics

    2.Personal tax

    • Overview
    • Introduction
    • New features and information
    • Personal tax returns
    • Personal income
    • Rental income and deductions
    • Personal deductions
    • Net business income
    • Personal tax offsets and credits
    • Medicare
    • Personal net tax
    • Higher Education Loan Program (HELP)
    • Tax return assessments
    • Source of personal tax statistics
    • List of personal tax detailed tables

    3.Company tax and the petroleum resource rent tax

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

    4.Superannuation funds

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

    5.Partnerships

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

    6.Trusts

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

    7.Capital gains tax

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

    8.Fringe benefits tax

    • Overview
    • Introduction
    • New features and information
    • Fringe benefits tax returns
    • Employees receiving fringe benefits
    • Fringe benefits tax payable
    • Fringe benefits tax rebates
    • Employee contributions
    • Source of fringe benefits tax statistics
    • List of fringe benefits tax detailed tables

    9.Payments and transfers through the income tax system

    • Overview
    • Introduction
    • New features and information
    • First child tax offset
    • Family tax benefit
    • Private health insurance rebate
    • Research and development tax offset
    • Film and television tax offset
    • Source of payments and transfers statistics
    • List of payments and transfers detailed tables

    10.Charities and deductible gifts

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

    11.International taxation

    • Overview
    • Introduction
    • New features and information
    • Individual foreign sourced income
    • Corporate foreign sourced income
    • Superannuation fund foreign sourced income
    • Partnership and trust foreign sourced income
    • Source of international taxation statistics
    • List of international taxation detailed tables

    12.GST and other taxes

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

    13.Excise

    • Overview
    • Introduction
    • New features and information
    • Excise liabilities
    • Refined petroleum products
    • Crude oil
    • Tobacco
    • Alcohol
    • Source of excise statistics
    • List of excise detailed tables

    14.Fuel schemes

    • Overview
    • Introduction
    • New features and information
    • Fuel tax credits (including energy grants credit scheme)
    • Product stewardship for oil program
    • Cleaner fuels grants scheme
    • Source of fuel scheme statistics
    • List of fuel scheme detailed tables

    15.Superannuation system

    • Overview
    • Introduction
    • New features and information
    • Superannuation guarantee scheme
    • Superannuation holding accounts special account
    • Lost members register
    • Self managed superannuation funds
    • Superannuation co-contribution
    • Reasonable benefit limits
    • Superannuation surcharge
    • Source of superannuation statistics
    • List of superannuation detailed tables

    16.Industry benchmarks

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

    Return forms and other publications

    • Annual tax return forms
      • Individual tax return, 2005-06 income year
      • Company tax return, 2005-06 income year
      • Partnership tax return, 2005-06 income year
      • Trust tax return, 2005-06 income year
      • Fund tax return, 2005-06 income year
      • Fringe benefits tax return, 2005-06 FBT year
      • GST annual return, 2005-06 financial year
      • GST information report, 2005-06 financial year
       
    • Application forms
      • Application for refund of franking credits
       
    • Schedules
      • Capital gains tax schedule, 2005-06 income year
      • Losses schedule, 2005-06 income year
      • Schedule 25A, 2005-06 income year
      • Rental property schedule, 2005-06 income year
       
    • Activity statements
      • Business activity statement - Sample A
      • Business activity statement - Sample B
      • Instalment activity statement
       
    • Form instructions and relevant information
      • TaxPack 2006
      • TaxPack supplement
      • Retirees TaxPack 2006
       
      Last modified: 18 Mar 2008QC 20124