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    2010–11 table

    Table description

    2011–12 location

    Table 1.1

    Taxpayers, by entity type

    Table 1

    Figure 1.1

    Non individual entities, number of taxpayers over 5 years

    Figure 1

    Table 1.2

    Entities, by size

    Table 2

    Figure 1.2

    Non individual entities, percentage of entities by size

    Not available

    Table 1.3

    Entities, by entity type and industry

    Detailed tableExternal Link

    Figure 1.3

    Contribution to income tax over 5 years

    Figure 2

    Table 1.4

    Taxation liabilities, by industry

    Table 3

    Figure 1.4

    Contribution to total taxation liabilities

    Figure 3

    Table 1.5

    Payments and offsets, by type

    Table 33

    Table 1.6

    Liabilities

    Table 33, Table 37, Table 38

    Individuals' tax

    2010–11 table

    Table description

    2011–12 location

    Table 2.1

    Individuals’ returns

    Table 4 to 8

    Table 2.2

    Individuals’ total and taxable income

    Detailed tableExternal Link

    Table 2.3

    Source of individuals’ income

    Table 9

    Table 2.4

    Individuals’ rental income and deductions

    Table 13

    Table 2.5

    Individuals’ net rental income, by taxable income

    Detailed tableExternal Link

    Table 2.6

    Individuals with an interest in a rental property

    Not available

    Table 2.7

    Individuals’ deductions by type

    Table 10

    Table 2.8

    Individuals’ work–related expenses

    Detailed tableExternal Link

    Table 2.9

    Individuals with business income, by type

    Detailed tableExternal Link

    Table 2.10

    Individuals’ business expenses, by type

    Detailed tableExternal Link

    Table 2.11

    Selected tax offsets and credits claimed/calculated by the ATO

    Table 14

    Table 2.12

    Medicare levy and Medicare levy surcharge

    Table 14

    Table 2.13

    Resident individuals’ net tax payable, by taxable income

    Detailed tableExternal Link

    Table 2.14

    Non-resident individuals’ net tax payable, by taxable income

    Detailed tableExternal Link

    Table 2.15

    HELP and SFSS debt required to be repaid

    Detailed tableExternal Link

    Table 2.16

    Total HELP debt payable, by state/territory of residence

    Detailed tableExternal Link

    Table 2.17

    Outstanding HELP debt balances, by size of outstanding balance

    Detailed tableExternal Link

    Table 2.18

    Number of individuals, by status of HELP debt, between 1898 and 30 June 2011

    Not available

    Table 2.19

    Average time taken to make a repayment, by repayment type

    Not available

    Table 2.20

    Tax withholding claimed by individuals on their income tax return

    Detailed tableExternal Link

    Table 2.21

    Tax refund or debit assessment for individuals

    Table 16

    Companies and PRRT

    2010–11 table

    Table description

    2011–12 location

    Table 3.1

    Companies, by taxable status

    Table 17

    Table 3.2

    Companies, by industry

    Detailed tableExternal Link

    Table 3.3

    Companies, by company size

    Table 20

    Table 3.4

    Company income, by industry

    Detailed tableExternal Link

    Table 3.5

    Company income, by source

    Table 18

    Table 3.6

    Company expenses, by industry

    Detailed tableExternal Link

    Table 3.7

    Company expenses, by type

    Table 19

    Table 3.8

    Company assets and liabilities, by company size

    Detailed tableExternal Link

    Table 3.9

    Company net tax of taxable companies, by company size

    Table 20

    Table 3.10

    Company net tax, by company type

    Detailed tableExternal Link

    Table 3.11

    Taxable companies, by net tax

    Detailed tableExternal Link

    Table 3.12

    Non-taxable companies

    Not available

    Table 3.13

    Non-taxable companies, by industry

    Detailed tableExternal Link

    Table 3.14

    Petroleum resource rent tax

    Detailed tableExternal Link

    Superannuation funds

    2010–11 table

    Table description

    2011–12 location

    Table 4.1

    All funds, by type

    Table 23

    Table 4.2

    All funds, by size

    Table 2

    Table 4.3

    All funds total income, by fund type

    Table 24

    Table 4.4

    APRA and other fund income, by source

    Detailed tableExternal Link

    Table 4.5

    Self-managed super fund income, by source

    Detailed tableExternal Link

    Table 4.6

    All funds total deductions, by fund type

    Table 24

    Table 4.7

    APRA and other fund deductions, by type

    Detailed tableExternal Link

    Table 4.8

    Self-managed super fund deductions, by type

    Detailed tableExternal Link

    Table 4.9

    All funds net tax, by fund type

    Table 23

    Table 4.10

    All funds net tax, by fund size

    Not available

    Partnerships

    2010–11 table

    Table description

    2011–12 location

    Table 5.1

    Partnerships, by industry

    Detailed tableExternal Link

    Table 5.2

    Partnership income items

    Detailed tableExternal Link

    Table 5.3

    Partnership total business income, by industry

    Detailed tableExternal Link

    Table 5.4

    Partnership total business income, by partnership size

    Table 25

    Table 5.5

    Partnership business expenses, by type

    Detailed tableExternal Link

    Trusts

    2010–11 table

    Table description

    2011–12 location

    Table 6.1

    Trusts, by type

    Detailed tableExternal Link

    Table 6.2

    Trusts, by industry

    Detailed tableExternal Link

    Table 6.3

    Trust income items

    Detailed tableExternal Link

    Table 6.4

    Trust total business income, by industry

    Detailed tableExternal Link

    Table 6.5

    Trusts total business income, by trust size

    Table 26

    Table 6.6

    Trust business expenses, by type

    Detailed tableExternal Link

    Capital gains tax

    2010–11 table

    Table description

    2011–12 location

    Table 7.1

    Taxpayers with net capital gains, by entity type

    Table 27 to 29

    Table 7.2

    Tax payable on capital gains, by entity type

    Table 27 to 29

    Table 7.3

    Net capital gains and estimated CGT of taxable individuals, by taxable income

    Detailed tableExternal Link

    Table 7.4

    Net capital gains and estimated CGT of taxable companies, by company size

    Not available

    Table 7.5

    Net capital gains and estimated CGT of taxable funds, by fund size

    Not available

    Table 7.6

    Total current year capital gains of taxable individuals, by source

    Table 30

    Table 7.7

    Total current year capital gains of taxable companies, by source

    Table 31

    Table 7.8

    Total current year capital gains of taxable funds, by source

    Table 32

    Table 7.9

    Capital losses, by entity type

    Detailed tableExternal Link

    Table 7.10

    General capital gains tax discount, by entity type

    Detailed tableExternal Link

    Table 7.11

    Small business capital gains tax concessions, by entity type

    Detailed tableExternal Link

    Fringe benefits tax

    2010–11 table

    Table description

    2011–12 location

    Table 8.1

    FBT returns, by employer type and taxable status

    Table 35

    Table 8.2

    FBT payable, by employer type, taxable status and broad industry

    Detailed tableExternal Link

    Table 8.3

    Type 1 and 2 aggregate amounts, by employer type, taxable status and broad industry

    Detailed tableExternal Link

    Table 8.4

    FBT rebates claimed, by employer type, taxable status and broad industry

    Detailed tableExternal Link

    Table 8.5

    Employee contributions to employers, by employer type, taxable status and broad industry

    Detailed tableExternal Link

    Table 8.6

    Employee contributions to employers, by employer type, taxable status and type of contribution

    Detailed tableExternal Link

    Table 8.7

    Estimate of statutory car fringe benefit numbers

    Not available

    Payments and transfers

    2010–11 table

    Table description

    2011–12 location

    Table 9.1

    Education tax refund claims

    Not available

    Table 9.2

    Number of education tax refund claims, by number of school students in each claim

    Not available

    Table 9.3

    Private health insurance tax offset, by age

    Detailed tableExternal Link

    Table 9.4

    Private health insurance tax offset, by taxable income

    Detailed tableExternal Link

    Table 9.5

    Research and development tax offset, by industry

    Detailed tableExternal Link

    Table 9.6

    Australian screen production incentive

    Not available

    Table 9.7

    National rental affordability scheme tax offset

    Detailed tablesExternal Link

    Table 9.8

    First home saver account – government contributions paid

    Not available

    Charities and deductible gifts

    2010–11 table

    Table description

    2011–12 location

    Table 10.1

    Entity type of tax concession charities

    Table 41

    Table 10.2

    Main charitable purpose of tax concession charities

    Table 42

    Table 10.3

    Reportable fringe benefits by type of tax concession charity

    Detailed tableExternal Link

    Table 10.4

    Deductible gift recipients, by type

    Detailed tableExternal Link

    Table 10.5

    Individuals’ gifts claimed, by amount claimed

    Table 11

    Table 10.6

    Workplace giving programs

    Table 12

    Table 10.7

    Refundable franking credits, by amount refunded

    Detailed tableExternal Link

    International taxation

    2010–11 table

    Table description

    2011–12 location

    Table 11.1

    Individuals, by residency status and taxable income

    Detailed tableExternal Link

    Table 11.2

    Companies by residency status

    Detailed tableExternal Link

    Table 11.3

    Individual assessable foreign-sourced income, by taxable income

    Detailed tableExternal Link

    Table 11.4

    Companies’ net foreign income, by industry

    Detailed tableExternal Link

    Table 11.5

    Super fund foreign income

    Detailed tableExternal Link

    Table 11.6

    Partnership and trust assessable foreign income

    Detailed tableExternal Link

    GST and other taxes

    2010–11 table

    Table description

    2011–12 location

    Table 12.1

    Net GST liabilities, by industry

    Detailed tableExternal Link

    Table 12.2

    Net GST liabilities/refunds, by amount

    Table 34

    Table 12.3

    GST, input tax credits and deferred GST liabilities, on imports, by industry

    Detailed tableExternal Link

    Table 12.4

    WET liabilities

    Detailed tableExternal Link

    Table 12.5

    New Zealand wine producer rebate

    Detailed tableExternal Link

    Table 12.6

    LCT liabilities

    Detailed tableExternal Link

    Excise

    2010–11 table

    Table description

    2011–12 location

    Table 13.1

    Quantities of excisable products and excise liabilities

    Table 36

    Table 13.2

    Quantities of alcohol products subject to excise

    Detailed tableExternal Link

    Fuel schemes

    2010–11 table

    Table description

    2011–12 location

    Table 14.1

    Fuel tax credits paid, by entity

    Not available

    Table 14.2

    Fuel tax credits paid, by industry

    Detailed tableExternal Link

    Table 14.3

    Fuel tax credits claims, by amount paid

    Not available

    Table 14.4

    Product stewardship for oil program payments

    Detailed tableExternal Link

    Table 14.5

    Cleaner fuels grants scheme payments

    Detailed tableExternal Link

    The superannuation system

    2010–11 table

    Table description

    2011–12 location

    Table 15.1

    Superannuation guarantee charge collections and distributions

    Table 43

    Table 15.2

    Superannuation holding accounts special account

    Table 44

    Table 15.3

    Lost members register accounts

    Table 45

    Table 15.4

    Unclaimed super held by ATO

    Table 46

    Table 15.5

    Self–managed super funds

    Table 47

    Table 15.6

    Number of members in self–managed super funds

    Not available

    Table 15.7

    Asset allocation across self–managed super funds

    Not available

    Table 15.8

    Co–contribution entitlements determined and paid

    Table 48

    Table 15.9

    Number of co-contribution entitlements determined and paid

    Not available

    Table 15.10

    Excess contributions tax assessments issued

    Table 49

    Table 15.11

    Surcharge assessments issued

    Table 50

    Pay as you go

    2010–11 table

    Table description

    2011–12 location

    Table 16.1

    Pay as you go withholding liabilities, by industry

    Detailed tableExternal Link

    Table 16.2

    Pay as you go withholding liabilities, by entity type

    Table 37

    Table 16.3

    Pay as you go withholding liabilities, by type of withholder

    Detailed tableExternal Link

    Table 16.4

    Pay as you go instalments, by industry

    Detailed tableExternal Link

    Table 16.5

    Pay as you go instalments, by entity type

    Table 38

    Cost of taxation compliance

    2010–11 table

    Table description

    2011–12 location

    Table 17.1

    Average time to complete income tax return

    Table 39

    Table 17.2

    Average time to complete business activity statements submitted quarterly by market segment

    Detailed tableExternal Link

    Table 17.3

    Average time to complete FBT form by market segment

    Detailed tableExternal Link

    Table 17.4

    Cost of managing tax affairs for individuals

    Table 40

      Last modified: 20 Jun 2014QC 39946