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  • Personal tax



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    Personal tax chapter


    Personal taxdetailed tables


    Taxation Statistics - whole document


    This chapter provides information about individuals, as reported on their income tax return. A tax return is a form used to disclose income, tax withheld, deductions and/or tax offsets for an income year. An individual is required to lodge an income tax return for many reasons, two of the more common reasons are if they paid tax during the year, or if their taxable income exceeded certain amounts.

    Individuals have from 1 July to 31 October to lodge their tax return, unless it is prepared by a registered tax agent in which case the deadline is 15 May in the following calendar year.

    Individuals generally receive most of their income from salary or wages, Australian Government pensions and benefits, or investments. They may also have business income, business losses or deductions.


    For the 2005-06 income year:

    • 11.5 million individuals lodged income tax returns
    • 72.8% (8.4 million) of tax returns were submitted by tax agents, and 13.2% (1.5 million) were submitted using e-tax
    • individuals declared total income of $483.1 billion, including $350.7 billion in salary and wages
    • individuals claimed $27.0 billion in total deductions, including $13.1 billion in work-related expenses
    • 8.0 million individuals were entitled to tax offsets and credits totalling $15.4 billion
    • individuals had taxable income of $455.1 billion and net tax payable of $108.7 billion
    • individuals declared $114.8 billion in tax that was paid or withheld prior to lodging their tax return on income received during the income year, and
    • $16.6 billion was refunded to individuals after they lodged their income tax return, and $11.1 billion was required to be paid by other individuals to meet their annual tax liabilities.
      Last modified: 18 Mar 2008QC 20124