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  • Income tax returns and CGT tables

    Attention

    Warning:

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

    End of attention

    Individuals, companies, superannuation funds (including self-managed funds), partnerships and trusts are all required to lodge an income tax return each year.

    This section contains tables relating to

    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.

    We also have a set of detailed summary tables available including overviews of the individual and company tax systems, a snapshot of various taxation information at the broad industry level, and all of the summary tables in Excel format.

    Find out more

    Detailed summary tables

    Table 1: Tax return lodgment, by entity, 2009–10 to 2011–12 income years

    Entity

    2009–10

    2010–11

    2011–12

    Individual

    12,380,030

    12,637,625

    12,736,030 

    Company

    779,250

    788,985

    817,885 

    Self-managed super fund

    373,195

    391,165

    424,360 

    APRA and other funds

    4,500

    4,100

    3,695 

    Partnership

    382,400

    370,000

    359,905 

    Trust

    702,080

    729,620

    753,730 

    Total

    14,621,445

    14,921,490

    15,095,605 

    Note- APRA and other funds: includes funds regulated by the Australian Prudential Regulation Authority, funds that nominated ‘other’ on their tax return, and non-regulated funds.

    Figure 1. Taxpayer growth by entity, 2007–08 to 2011–12 income years

    Figure 1. Taxpayer growth by entity, 2007–08 to 2011–12 income years

    The size of an entity is determined by the amount of business income received.

    Table 2: Size of entities, 2011–12 income year

    Entity size

    Individuals

    Companies

    Super funds

    Partnerships

    Trusts

    Total

    Loss

    1,400

    1,790

    35

    275

    735

    4,235

    Nil

    11,668,330

    110,405

    59,290

    69,170

    436,105

    12,343,300

    Micro

    1,062,640

    635,150

    368,410

    281,690

    290,480

    2,638,375

    Small

    3,285

    53,805

    120

    7,615

    22,070

    86,900

    Medium

    360

    14,535

    100

    1,050

    4,150

    20,200

    Large

    10

    1,185

    40

    65

    150

    1,450

    Very large

    0

    1,010

    60

    40

    35

    1,150

    Total

    12,736,030

    817,885

    428,055

    359,905

    753,730

    15,095,605

    Figure 2. Income net tax by entity, 2007–08 to 2011–12 income years

    Figure 2. Income net tax by entity, 2007–08 to 2011–12 income years

    Note- The net tax for 2007–08 to 2010–11 income years for companies and funds has been updated to be consistent with the new definition of net tax.

    Find out more

    Table 3: Taxation liabilities, by industry, 2011–12 income year

    Industry

    Individuals $m

    Company $m

    Fund $m

    FBT $m

    GST $m

    Excise, PRRT, LCT and WET $m

    Total $m

    Agriculture, forestry and fishing

    138

    410

     

    18

    158

    25

    749

    Mining

    18

    15,149

     

    272

    -9,139

    2,472

    8,772

    Manufacturing

    125

    3,882

     

    397

    6,639

    11,277

    22,321

    Electricity, gas, water and waste services

    8

    324

     

    60

    748

    570

    1,710

    Construction

    828

    2,717

     

    148

    7,018

    <1

    10,711

    Wholesale trade

    37

    6,355

     

    380

    13,142

    11,742

    31,655

    Retail trade

    197

    3,351

     

    167

    3,841

    1,938

    9,494

    Accommodation and food services

    38

    644

     

    37

    3,366

    2

    4,086

    Transport, postal and warehousing

    159

    1,622

     

    115

    2,824

    256

    4,976

    Information media and telecommunications

    40

    2,613

     

    100

    2,666

    <1

    5,419

    Financial and insurance services

    57

    18,258

     

    340

    6,503

    229

    38,751

    Rental, hiring and real estate services

    71

    2,102

     

    65

    4,197

    <1

    6,436

    Professional, scientific and technical services

    1,179

    3,802

     

    351

    9,116

    27

    14,475

    Administrative and support services

    134

    826

     

    135

    3,586

    1

    4,681

    Public administration and safety

    16

    98

     

    655

    -10,699

    1

    -9,929

    Education and training

    58

    182

     

    161

    83

    1

    485

    Health care and social assistance

    2,412

    817

     

    62

    -1,799

    <1

    1,493

    Arts and recreation services

    101

    353

     

    45

    899

    <1

    1,398

    Other services

    208

    471

     

    96

    1,832

    2

    2,610

    Other

    230

    175

     

    101

    -1,235

    84

    -859

    Industry total

    6,056

    64,152

     

    3,706

    43,745

    28,626

    298,370

    Other income tax

    138,935

     

    13,365

     

     

     

     

    Total ATO collections

    144,776

    64,152

    13,365

    3,706

    43,745

    28,626

    298,370

    Customs collections

     

     

     

     

    3,062

    32

    3,094

    Total with Customs

    144,776

    64,152

    13,365

    3,706

    46,807

    28,658

    301,464

    Notes- Title abbreviations: goods and services tax (GST), fringe benefits tax (FBT), petroleum resource rent tax (PRRT), luxury car tax (LCT) and wine equalisation tax (WET).Industry groups: these are based on the Australian and New Zealand Standard Industrial Classification (ANZSIC) 2006 codes reported on the Australian Business Register. ‘Other’ includes entities not recorded in above groups.Public administration and safety: the FBT reported includes FBT from Australian Government departments.Other income tax: this includes non-business income tax for individuals, such as tax on salary and wage income, or tax on investments only and all super fund income tax, which do not fit into an industry split.

    Figure 3. Taxation liabilities by source, 2011–12 income year

     Figure 3. Taxation liabilities by source, 2011–12 income year

      Last modified: 20 Jun 2014QC 39946