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  • Contents

    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

    • 2009 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
    • Pre-filling
    • Personal income
    • Rental income and deductions
    • Personal deductions
    • Business income and expenses
    • 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
    • FBT returns
    • FBT payable
    • FBT rebates
    • Employee contributions
    • Estimated statutory car fringe benefits
    • Source of FBT statistics
    • List of FBT detailed tables

    09 Payments and transfers through the income tax system

    • Overview
    • Introduction
    • New features and information
    • First child tax offset
    • Education tax refund
    • Private health insurance tax offset
    • Research and development tax offset
    • Film and television tax offset
    • Tax bonus payment
    • National rental affordability scheme
    • 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
    • Private ancillary 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
    • Residency status
    • 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
    • Energy grants credits 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
    • 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
    • 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
    • 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
    • Objectives
    • Accessing the files
    • Source of individual sample file
    • List of individual sample file detailed tables

    Return forms and other publications

      Last modified: 18 Oct 2011QC 23907