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  • Personal tax


    Personal tax chapter


    Personal tax chapter tables


    Personal tax detailed tables


    Taxation statistics - whole document


    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.

    The purpose of the tax return is to calculate the difference between the tax withheld during the year and the amount of tax actually due. This results in either a refund or an amount payable.

    Individuals have from 1 July to 31 October each year to lodge their tax return, unless it is prepared by a registered tax agent. In this case, the deadline may be extended under the particular tax agent's lodgment program for that year of income, but generally not later than 15 May in the following calendar year.


    For the 2009-10 income year:

    • 12.4 million individuals lodged income tax returns, an increase of around 88,000 from 2008-09
    • individuals declared total income of $605.6 billion, an increase of 3.7% over 2008-09. This included $460.7 billion in salary and wages
    • individuals claimed $29.7 billion in total deductions, a decrease of 6.1% from 2008-09. This included $17.1 billion in work-related expenses
    • 10.6 million individuals received tax offsets and credits totalling $24.4 billion
    • individuals had taxable income of $577.5 billion, an increase of 4.2% over 2008-09, and net tax payable of $120.0 billion
    • total higher education loan debt increased to $19.9 billion, an increase of 11.7% from 2008-09
    • individuals declared $122.7 billion in tax that was paid or withheld prior to lodging their tax return on income received during the income year
    • individuals had $23.9 billion refunded or otherwise paid out after they lodged their income tax return, and $11.0 billion was required to be paid by other individuals to meet their annual tax liabilities.
      Last modified: 01 May 2012QC 25367