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  • The cost of taxation compliance

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Income tax returns for individuals, companies, funds, trusts and partnerships contain a time-box label, used to record their estimate of the total time taken to complete the form in addition to the time required for the compilation of relevant information and record keeping. As it is not compulsory for taxpayers to complete the time-box label, the figures below should be regarded as an estimate.

    The cost of taxation compliance section contains the following tables:

    We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing cost of taxation compliance data at a much finer level.

    Find out more

    Cost of taxation compliance detailed tables

    Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2011–12 income year includes data processed up to 31 October 2013.

    The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

    Table 39: Average time to complete income tax return, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    Taxpayers completing time-box label

    Average hours per taxpayer

    Taxpayers completing time-box label

    Average hours per taxpayer

    Taxpayers completing time-box label

    Average hours per taxpayer

    Individuals

    99,870

    4.9

    106,765

    4.9

    107,995

    4.6

    Companies

    30,105

    7.2

    29,355

    7.0

    31.190

    8.0

    Funds

    17,770

    5.7

    18,160

    6.0

    17,580

    6.1

    Partnerships

    10,015

    8.5

    8,590

    8.7

    7.985

    8.8

    Trusts

    13,030

    7.1

    12,745

    6.9

    12.095

    7.4

    Note-Individuals: this includes individuals who completed the individuals – business and professional items schedule only.
    Table 40: Cost of managing tax affairs for individuals, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    Number of individuals

    5,671,852

    5,930,499

    6,128,240

    Total cost of managing tax affairs ($m)

    2,017

    2,125

    2,276

    Average cost of managing tax affairs ($)

    356

    358

    371

    Note - Number of individuals: this will not include data from the tax return where the taxpayer has claimed the cost of managing tax affairs under a different label.
      Last modified: 20 Jun 2014QC 39946