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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

    Abbreviations

    Chapter downloads

    Detailed tables and descriptions

    Return forms and other publications

    01 Summary of Australian tax statistics

    • 2008 tax returns
    • Entity size
    • Industry profile
    • Income and net tax
    • Payments and transfers
    • Reported liabilities
    • Superannuation system
    • Source of chapter table statistics

    02 Personal tax

    • 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)
    • Withholding tax
    • Tax return assessments
    • Source of personal tax statistics
    • List of personal tax detailed tables

    03 Companies and 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

    04 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

    05 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

    06 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

    07 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

    08 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
    • Estimated statutory car fringe benefits
    • Source of fringe benefits tax statistics
    • List of fringe benefits tax detailed tables

    09 Payments and transfers through the income tax system

    • Overview
    • Introduction
    • New features and information
    • First child tax offset
    • Family tax benefit
    • Private health insurance tax offset
    • Research and development tax offset
    • Film and television tax offset
    • Tax bonus payment
    • 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
    • Prescribed private funds
    • 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
    • GST liabilities
    • Input tax credits
    • Wine equalisation tax
    • Luxury car tax
    • Source of GST and other taxes statistics
    • List of GST and other taxes detailed tables

    13 Excise

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

    14 Fuel schemes

    • Overview
    • Introduction
    • New features and information
    • Fuel tax credits
    • 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
    • Unclaimed superannuation monies
    • Self-managed superannuation funds
    • Superannuation co-contribution
    • Excess contributions tax
    • Superannuation surcharge
    • Source of superannuation statistics
    • List of superannuation detailed tables

    16 Pay as you go

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

    17 Cost of taxation compliance

    • Overview
    • Introduction
    • New features and information
    • Income tax returns
    • Business activity statement - quarterly lodgers
    • Fringe benefits tax returns
    • Cost of managing tax affairs
    • Source of cost of compliance statistics
    • List of cost of compliance detailed tables

    18 Industry benchmarks

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

    19 Individual sample file

    • Overview
    • Introduction
    • New features and information
    • Objectives
    • Accessing the files
    • Source of individual sample file

    Return forms and other publications

      Last modified: 24 Mar 2010QC 22511