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  • Personal tax

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    Table index

    Personal tax detailed tables index

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

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    Table 1:

    Selected items, by sex and state/territory of residence, 2008-09 income year

    This table shows the number of taxable, non-taxable, male, female and all personal taxpayers for each state and territory. It also shows the total income, taxable income, net tax payable, average taxable income, average net tax payable, work-related expenses, gifts or donation deductions, total deductions claimed, total business expenses claimed, HELP assessment debts, SLS assessment debts, and the Medicare levy and Medicare levy surcharge of male, female and all taxpayers for each state and territory.

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    Table 2:

    Selected items, by state/territory/region, 2008-09 income year

    This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of personal taxpayers living in specified regions within different states and territories (for example, major urban, other urban, regional-high urbanisation, regional-low urbanisation, rural and other regions in New South Wales). A region is composed of postcodes grouped together according to specified population ranges.

       

    Table 2

    Part A: Taxable individuals - reports data for taxable individuals only - that is, personal taxpayers with net tax payable of more than $0.

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    Table 2

    Part B: Non-taxable individuals - reports data for non-taxable individuals only - that is, personal taxpayers with net tax payable less than or equal to $0.

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    Table 2

    Part C: All individuals - reports data for all personal taxpayers.

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    Table 3:

    Selected items, by state/territory and postcode, for taxable individuals, 2008-09 income year

    This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of taxable personal taxpayers living in different postcodes (residential postcodes declared by taxpayers on their returns) for each state and territory. In addition, the number of non-taxable individuals residing in different postcodes is shown. The data for each state and territory is presented in separate parts.

       

    Table 3

    Part A: New South Wales - includes data on taxpayers living in residential postcodes in New South Wales.

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    Table 3

    Part B: Victoria - includes data on taxpayers living in residential postcodes in Victoria.

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    Table 3

    Part C: Queensland - includes data on taxpayers living in residential postcodes in Queensland.

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    Table 3

    Part D: South Australia - includes data on taxpayers living in residential postcodes in South Australia.

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    Table 3

    Part E: Western Australia - includes data on taxpayers living in residential postcodes in Western Australia.

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    Table 3

    Part F: Tasmania - includes data on taxpayers living in residential postcodes in Tasmania.

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    Table 3

    Part G: Northern Territory - includes data on taxpayers living in residential postcodes in the Northern Territory.

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    Table 3

    Part H: Australian Capital Territory, other taxpayers and total taxpayers - includes data on taxpayers living in residential postcodes in the Australian Capital Territory. This part also includes data on taxpayers who are living overseas, taxpayers who did not state their residential postcode on their return, taxpayers living in other grouped postcodes and total taxpayers.

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    Table 4:

    Selected items for all individuals, by fine industry, 2008-09 income year

    This table shows the number of records and amounts for selected items from personal taxpayer returns. Taxpayers and the data are classified into fine industry groupings (determined by the taxpayer's main source of income) based on the ANZSIC 2006 industry structure.

    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 10 (Selected items, by broad industry).

       

    Table 4

    Part A: ATO calculated and miscellaneous items - contains data on ATO calculated items such as HELP assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. This part also contains the total number of personal taxpayers who lodged returns.

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    Table 4

    Part B: Income, credits, selected deductible, withheld and adjustment items - contains taxpayer claimed income items, selected deductible and withheld items (items 1-24 on pages 2, and 9-11), adjustments items (A1 on page 6 and A3 on page 12), selected credit items, including 'Credit for interest on early payments' (item C1 on page 12) and other ATO calculated items such as 'Other salary and wages category 1' and 'Other salary and wages category 2'.

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    Table 4

    Part C: Deduction and tax loss items - contains taxpayer claimed deductions (items D1-D15 on pages 3 and 11) and tax loss items, including tax losses of earlier years claimed (item L1 on page 3).

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    Table 4

    Part D: Tax offset items - contains tax offsets claimed by taxpayers on their return (items T1-T15 on pages 4 and 12) and other tax offsets calculated by the ATO on behalf of taxpayers, such as the averaging tax offset and life assurance bonus tax offset.

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    Table 4

    Part E: Business and professional items - contains items from the business and professional items schedule for individuals.

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    Table 5:

    All items, by taxable income, 2008-09 income year

    This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are classified by taxable status (non-taxable and taxable) and are grouped by taxable income.

       

    Table 5

    Part A: ATO calculated and miscellaneous items - contains data on ATO calculated items such as HELP assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. This part also contains the total number of personal taxpayers who lodged returns.

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    Table 5

    Part B: Income, credits, selected deductible, withheld and adjustment items - contains taxpayer claimed income items, selected deductible and withheld items (items 1-24 on pages 2, and 9-11), adjustments items (A1 on page 6 and A3 on page 12), selected credit items, including 'Credit for interest on early payments' (item C1 on page 12) and other ATO calculated items such as 'Other salary and wages category 1' and 'Other salary and wages category 2'.

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    Table 5

    Part C: Deduction and tax loss items - contains taxpayer claimed deductions (items D1-D15 on pages 3 and 11) and tax loss items, including tax losses of earlier years claimed (item L1 on page 3).

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    Table 5

    Part D: Tax offset items - contains tax offsets claimed by taxpayers on their return (items T1-T15 on pages 4 and 12) and other tax offsets calculated by the ATO on behalf of taxpayers, such as the averaging tax offset and life assurance bonus tax offset.

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    Table 5

    Part E: Business and professional items - contains items from the business and professional items schedule for individuals.

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    Table 6:

    Number of individuals, by broad industry and state/territory/region, 2008-09 income year

    This table shows the number of personal taxpayers classified by broad industry in specified regions in different states and territories (for example, major urban, other urban, regional-high urbanisation, regional-low urbanisation, rural and other regions in New South Wales). A region category is composed of postcodes grouped together according to specified population ranges. The broad industry groups used to classify personal taxpayers are based on the ANZSIC 2006 industry structure.

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    Table 7:

    Selected items for income years 1978-79 to 2008-09

    This table shows the number of records and amounts for selected items from the individual tax return (including items calculated by the ATO) for all income years between 1978-79 and 2008-09.

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    Table 8:

    Non-resident individuals: selected items, by taxable income, 2008-09 income year

    This table shows the number of records and amounts for selected items from the individual tax return of non-resident taxpayers only. For this table, taxpayers and the data are grouped by taxable income.

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    Table 9:

    One percentile distribution, by taxable income, 2008-09 income year

    This table shows a distribution of taxable income, total income, net tax and number of taxpayers. Taxable income is distributed across 100 quantiles, with each quantile containing 1% of the total number of taxpayers. The table shows the number of male and female taxpayers, and the amount and proportion of total income, taxable income and net tax for each quantile.

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    Table 10:

    Selected items, by broad industry, 2008-09 income year

    This table shows the number of records and amounts for selected items that are not included in personal tax detailed table 4 (Selected items, by fine 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.

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    Table 11:

    Selected items, by age, sex, taxable status and taxable income, 2008-09 income year

    This table shows the number of male, female and total personal taxpayers classified into different age brackets (from 'under 18' to '75 years and over') and broken down by taxable income. The pension income, net tax payable, taxable income and total income of male, female and total taxpayers in the different age brackets and taxable income ranges are also shown.

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    Table 12:

    Selected items, by sex, partner status, state/territory and taxable income, 2008-09 income year

    This table shows the number of single and partnered male, female and total personal taxpayers, classified by state or territory and broken down by taxable income. The taxable income, total income and net tax payable of male, female and total taxpayers in the different states, territories and taxable income ranges are also shown.

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    Table 13:

    Selected items, by occupation code and gender, 2008-09 income year

    This table shows the number of records and amounts for selected income, deductions, tax offsets, and other return items of taxable personal taxpayers classified by salary and wage occupation codes and gender. In addition, the number of non-taxable individuals classified by occupation code is shown. The occupation codes are based on information provided on the individual tax return.

       

    Table 13

    Part A: Males - contains data for male individuals only

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    Table 13

    Part B: Females - contains data for female individuals only

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    Table 13

    Part C: All individuals - contains data for all personal taxpayers

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    Table 14:

    All items, by total income, 2008-09 income year

    This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are broken down by total income.

       

    Table 14

    Part A: ATO calculated and miscellaneous items - contains data on ATO calculated items such as HELP assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. This part also contains the total number of personal taxpayers who lodged returns.

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    Table 14

    Part B: Income, credits, selected deductible, withheld and adjustment items - contains taxpayer claimed income items, selected deductible and withheld items (items 1-24 on pages 2, and 9-11), adjustments items (A1 on page 6 and A3 on page 12), selected credit items, including 'Credit for interest on early payments' (item C1 on page 12) and other ATO calculated items such as 'Other salary and wages category 1' and 'Other salary and wages category 2'.

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    Table 14

    Part C: Deduction and tax loss items - contains taxpayer claimed deductions (items D1-D15 on pages 3 and 11) and tax loss items, including tax losses of earlier years claimed (item L1 on page 3).

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    Table 14

    Part D: Tax offset items - contains tax offsets claimed by taxpayers on their return (items T1-T15 on pages 4 and 12) and other tax offsets calculated by the ATO on behalf of taxpayers, such as the averaging tax offset and life assurance bonus tax offset.

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    Table 14

    Part E: Business and professional items - contains items from the business and professional items schedule for individuals.

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    Table 15:

    Taxpayers with business income, all items, by total business income, 2008-09 income year

    This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are broken down by total business income.

    The statistics in the table refer only to taxpayers who had business income or losses. These are taxpayers who declared primary or non-primary production business income or losses at the following items on the business and professional items schedule: gross payments where ABN not quoted, gross payments - voluntary agreement, gross payments - labour hire or other specified payments, assessable government industry payments and/or other business income.

       

    Table 15

    Part A: ATO calculated and miscellaneous items - contains data on ATO calculated items such as HELP assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. This part also contains the total number of personal taxpayers who lodged returns.

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    Table 15

    Part B: Income, credits, selected deductible, withheld and adjustment items - contains taxpayer claimed income items, selected deductible and withheld items (items 1-24 on pages 2, and 9-11), adjustments items (A1 on page 6 and A3 on page 12), selected credit items, including 'Credit for interest on early payments' (item C1 on page 12) and other ATO calculated items such as 'Other salary and wages category 1' and 'Other salary and wages category 2'.

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    Table 15

    Part C: Deduction and tax loss items - contains taxpayer claimed deductions (items D1-D15 on pages 3 and 11) and tax loss items, including tax losses of earlier years claimed (item L1 on page 3).

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    Table 15

    Part D: Tax offset items - contains tax offsets claimed by taxpayers on their return (items T1-T15 on pages 4 and 12) and other tax offsets calculated by the ATO on behalf of taxpayers, such as the averaging tax offset and life assurance bonus tax offset.

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    Table 15

    Part E: Business and professional items - contains items from the business and professional items schedule for individuals.

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    Table 16:

    Rental property schedules, by state of property, 2008-09 income year

    This table shows the number of rental properties by the state location of the property, for all income and expense items on the schedule.

    The number of schedules does not correlate to the number of rental properties because of double counting. Properties can be jointly owned, or can be bought and sold during the same income year, resulting in more than one schedule being completed by different individuals for the same property.

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    Table 17:

    Taxable income compared to total income, by ranges, 2008-09 income year

    This table shows the distribution of taxable individuals across taxable income and total income groupings.

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    Table 18:

    Individuals incurring a HELP debt posting during an income year by birth year range, 2007-08 and 2008-09 income years

    This table shows the number of individuals who incurred a HELP debt posting, by birth year range, during the 2007-08 and 2008-09 income years. It also shows the total value of the debt postings raised and the value of payments made for these individuals.

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    Table 19:

    HELP debt by age of debt since 1989 as at 30 June 2009

    This table shows the number of individuals who have a debt by the end of the 2008-09 income year and the sum of their debt by the age of the debt in years.

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    Table 20:

    Postcodes of individuals with a HELP debt since 1989 yet to be repaid by 30 June 2009

    This table shows the number of individuals who have a debt as at 30 June 2009, and the sum of their debt by postcode.

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    Table 21:

    All items, by lodgment method, 2008-09 income year

    This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO based on information provided on the return. Taxpayers and the data are classified by the method by which they have lodged their income tax returns, either via e-tax, a tax agent or self prepared on paper.

       

    Table 21

    Part A: ATO calculated and miscellaneous items - contains data on ATO calculated items such as HELP assessment debt, Medicare levy surcharge, net tax and balance payable or refundable. This part also contains the total number of personal taxpayers who lodged returns.

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    Table 21

    Part B: Income, credits, selected deductible, withheld and adjustment items - contains taxpayer claimed income items, selected deductible and withheld items (items 1-24 on pages 2, 9-11), adjustment items (A1 on page 6 and A3 on page 12), selected credit items, including 'Credit for interest on early payments' (item C1 on page 12) and other ATO calculated items such as 'Other salary and wages category 1' and 'Other salary and wages category 2'.

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    Table 21

    Part C: Deduction and tax loss items - contains taxpayer claimed deductions (items D1-D15 on pages 3 and 8) and tax loss items, including tax losses of earlier years claimed (item L1 on page 3).

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    Table 21

    Part D: Tax offset items - contains tax offsets claimed by taxpayers on their return (items T1-T15 on pages 4 and 12) and other tax offsets calculated by the ATO on behalf of taxpayers, such as the averaging tax offset, life assurance bonus tax offset and others.

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    Table 21

    Part E: Business and professional items - contains items from the business and professional items section of the return (pages 9-11).

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    Table 22:

    Overview of the individual tax system, 1950-51 to 2008-09

    This detailed table provides an overview of various aspects of the tax system that applied to individuals in each year. This includes, the tax rates and thresholds that applied, general offsets allowed and associated thresholds, Medicare rates and thresholds.

       

    Table 22

    Part A: 1950-51 to 1959-60

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    Table 22

    Part B: 1960-61 to 1969-70

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    Table 22

    Part C: 1970-71 to 1979-80

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    Table 22

    Part D: 1980-81 to 1989-90

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    Table 22

    Part E: 1990-91 to 1999-2000

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    Table 22

    Part F: 2000-01 to 2008-09

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    Table 23

    Individuals with net income from business operations, by broad industry, 2007-08 and 2008-09 income years

    This table shows numbers and amounts of net business income and net business losses for 2007-08 and 2008-09. The broad industry groups used to classify personal taxpayers are based on the ANZSIC 2006 industry groups.

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    Table 24:

    Medicare levy surcharge by age, gender and income, 2008-09 income years

    This table shows numbers and amounts of Medicare levy surcharge by age, gender and income.

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    Table 25:

    Pre-filling statistics, 2007-08 and 2008-09 income years

    This is a series of graphs showing when data is made available for the pre-filling service.

       

    Table 25

    Part A: Pay as you go (PAYG) data available for pre-filling

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    Table 25

    Part B: Government data available for pre-filling

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    Table 25

    Part C: Interest data available for pre-filling

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    Table 25

    Part D: Dividends data available for pre-filling

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    Table 25

    Part E: Managed funds data available for pre-filling

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    Table 25

    Part F: Private health insurance policy details available for pre-filling

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    Table 26:

    Individuals by average taxable income and location, 2008-09 income year

    This is a series of maps showing the distribution of individuals' average taxable income across Australia, the states and territories by their residential postcode.

       

    Table 26

    Part A: New South Wales

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    Table 26

    Part B: Victoria

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    Table 26

    Part C: Queensland

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    Table 26

    Part D: South Australia

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    Table 26

    Part E: Western Australia

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    Table 26

    Part F: Tasmania

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    Table 26

    Part G: Northern Territory

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    Table 26

    Part H: Australian Capital Territory

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    Table 26

    Part I: Australia

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    Page numbers refer to the 2009 individual income tax return form used by tax agents on behalf of their clients. A copy of this form is in the appendix.

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

       
      Last modified: 18 Oct 2011QC 23907