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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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