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  • Company tax and the petroleum resource rent tax

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    Table index

    Company detailed tables index

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

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    Table 1:

    Selected items, by net tax and company type, 2006-07 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 gains for public, private, other and total companies, broken down by net tax groupings.

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    Table 2:

    Selected items, by taxable income, taxable status, residential status and company type, 2006-07 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), broken down by taxable income groupings.

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

       

    Table 2

    Part A: Income items - contains income labels from item 6 'Calculation of total profit or loss' on page 3 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 3 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 3 of the company return.

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    Table 2

    Part D: Financial and other information items excluding non-membership period returns - contains labels from item 8 'Financial and other information' on page 4 of the company return.

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    Table 2

    Part E: Calculation statement items - contains labels from item 9 'STS depreciating assets' and item 11 'Losses information' on page 4, and tax offset label item 17 'Landcare and water facility offset' on page 5 and the 'Calculation statement' on page 6 of the company return.

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    Table 3:

    Number of companies and net tax, by balance date, 2006-07 income year

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

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    Table 4:

    Selected items, by fine industry, 2006-07 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 ANZSIC 2006 Business Register codes.

    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 9 ('Other selected items, by broad industry') and Table 10 ('Selected financial and other information, by company size, for non-membership period returns').

       

    Table 4

    Part A: Income items - contains income labels from item 6 'Calculation of total profit or loss' on page 3 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 3 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 3 of the company return.

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    Table 4

    Part D: Financial and other information items excluding non-membership period returns - contains labels from item 8 'Financial and other information' on page 4 of the company return.

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    Table 4

    Part E: Calculation statement items - contains labels from item 9 'STS depreciating assets' and item 11 'Losses information' on page 4, and tax offset label item 17 'Landcare and water facility tax offset' on page 5 and the 'Calculation statement' on page 6 of the company return.

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    Table 5:

    Selected items and financial ratios for medium to large companies, by broad industry, 2006-07 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 more than $10 million. The financial ratios in this table include return on assets, net profit margin, gearing, interest cover and tax to profit ratios. This table also includes selected items from non-membership period returns.

       

    Table 5

    Part A: Taxable and profitable companies - includes amounts for selected items and ratios calculated for companies with:

    • total income more than or equal to $10 million
    • net tax or tax payable of more than $0, and
    • operating profit or loss of more 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 more than or equal to $10 million
    • net tax or tax payable of more than $0, and
    • operating profit or loss less than or equal to $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 more than or equal to $10 million
    • net tax or tax payable equal to $0, and
    • operating profit or loss of more 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 more than or equal to $10 million
    • net tax or tax payable equal to $0, and
    • operating profit or loss less than or equal to $0.
     

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    Table 6:

    Selected items, 1979-80 to 2006-07 income years

    This table shows selected items from the company tax return for income years 1979-80 to 2006-07. The number of records and amounts for most items are shown.

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    Table 7:

    Selected items, by total income, taxable status, residential status and company type, 2006-07 income year

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

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

       

    Table 7

    Part A: Income items - contains income labels from item 6 'Calculation of total profit or loss' on page 3 of the company return.

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    Table 7

    Part B: Expense items - contains expense labels and operating profit/loss labels from item 6 'Calculation of total profit or loss' on page 3 of the company return.

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    Table 7

    Part C: Reconciliation to taxable income or loss items - contains reconciliation labels from item 7 'Reconciliation to taxable income or loss' on page 3 of the company return.

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    Table 7

    Part D: Financial and other information items excluding non-membership period returns - contains labels from item 8 'Financial and other information' on page 4 of the company return.

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    Table 7

    Part E: Calculation statement items - contains labels from item 9 'STS depreciating assets' and item 11 'Losses information' on page 4, and tax offset label item 17 'Landcare and water facility tax offset' on page 5 and the 'Calculation statement' on page 6 of the company return.

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    Table 8:

    Selected items, by broad industry and total income, 2006-07 income year

    This table shows the number of companies classified under the different broad industry groupings based on the ANZSIC 2006 Business Register codes, and the total income, taxable income and net tax of these companies. The companies, total income, taxable income and net tax are also broken down by total income groupings.

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    Table 9:

    Other selected items (items not included in Table 4), by broad industry, 2006-07 income year

    This table shows the number of records and amounts for selected items that are not included in company tax detailed Table 4 ('Selected items, by broad 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 2006 industry groups.

    In order to meet privacy regulations, statistics for some items may not be included in this table.

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    Table 10:

    Selected financial and other information, by company size, for non-membership period returns, 2006-07 income year

    This table details selected labels from item 8 'Financial and other information' on page 4 of the company return for subsidiary companies (non-membership period returns) that were members of a consolidated group at any time during the 2006-07 income year.

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    Table 11:

    Petroleum resource rent tax statistics, 1999-00 to 2007-08 financial years

    This table details selected items reported in the petroleum resource rent tax returns for the 1999-00 to 2007-2008 financial years processed by 31 October of each year.

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    Table 12:

    Company tax return lodgment numbers and method by company size, 1989-1990 to 2006-07 income years

    This table details company tax return lodgment numbers and method (paper and electronic) by company size for the 1989-1990 to 2006-07 income years. Electronic lodgment services first became available to companies in 1993-1994.

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      Last modified: 18 Mar 2009QC 21490