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  • Individuals 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 have from 1 July to 31 October each year to lodge their tax return, unless it is prepared by a registered tax agent. Some individuals are not required to lodge a tax return.

    The Individuals section contains the following tables and graphs:

    As well as these tables, we have a set of more detailed tables available in the form of Excel spreadsheets containing individuals data at a much finer level. You can also use the national map to view the average taxable income of taxable individuals.

    Find out more

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

    Table 4: Individuals – returns by lodgment type, 2007–08 to 2011–12 income years

    Type 

    2007–08

    2008–09

    2009–10

    2010–11

    2011–12

    Agent

    9,109,325

    8,757,810

    8,786,515

    9,033,880

    9,225,745

    e-tax

    2,237,250

    2,313,700

    2,351,240

    2,505,905

    2,598,080

    Other self-preparer

    1,294,190

    1,220,205

    1,242,275

    1,097,840

    912,205

    Total

    12,640,765

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    Table 5: Individuals – returns by tax status, 2007–08 to 2011–12 income years

    Status 

    2007–08

    2008–09

    2009–10

    2010–11

    2011–12

    Taxable

    9,881,550

    9,188,805

    9,105,965

    9,416,000

    9,799,820

    Non-taxable

    2,759,220

    3,102,910

    3,274,060

    3,221,620

    2,936,210

    Total

    12,640,765

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    Table 6: Individuals – returns by gender, 2007–08 to 2011–12 income years

    Gender 

    2007–08

    2008–09

    2009–10

    2010–11

    2011–12

    Male

    6,550,015

    6,335,060

    6,380,735

    6,513,155

    6,626,820

    Female

    6,090,755

    5,956,655

    5,999,295

    6,124,465

    6,109,210

    Total

    12,640,765

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    Table 7: Individuals – returns by state or territory, 2007–08 to 2011–12 income years

    State/Territory 

    2007–08

    2008–09

    2009–10

    2010–11

    2011–12

    NSW

    4,053,090

    3,918,125

    3,932,960

    4,006,175

    4,007,855

    VIC

    3,130,510

    3,041,490

    3,079,930

    3,144,655

    3,164,545

    QLD

    2,548,815

    2,487,535

    2,486,910

    2,530,955

    2,555,375

    WA

    1,333,425

    1,310,255

    1,327,710

    1,366,340

    1,416,635

    SA

    929,980

    901,335

    906,895

    918,130

    914,330

    TAS

    283,740

    276,830

    276,305

    278,340

    272,435

    ACT

    232,965

    224,615

    227,855

    233,140

    238,125

    NT

    113,290

    111,930

    110,835

    115,610

    119,680

    Unknown

    14,950

    19,600

    30,630

    44,280

    47,045

    Total

    12,640,765

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    Table 8: Individuals – returns by age, 2007–08 to 2011–12 income years

    Age 

    2007–08

    2008–09

    2009–10

    2010–11

    2011–12

    Under 18

    327,940

    234,140

    208,185

    204,420

    172,795

    18 – 24

    1,735,675

    1,633,135

    1,603,630

    1,616,395

    1,605,485

    25 – 29

    1,324,375

    1,312,930

    1,348,800

    1,398,860

    1,423,280

    30 – 34

    1,271,760

    1,233,750

    1,245,205

    1,288,090

    1,319,405

    35 – 39

    1,374,550

    1,341,380

    1,333,480

    1,319,115

    1,280,020

    40 – 44

    1,287,975

    1,263,020

    1,275,515

    1,318,835

    1,337,210

    45 – 49

    1,319,850

    1,296,940

    1,291,185

    1,285,580

    1,263,875

    50 – 54

    1,166,610

    1,158,235

    1,179,500

    1,207,890

    1,231,705

    55 – 59

    1,009,575

    994,125

    1,006,220

    1,029,555

    1,053,760

    60 – 64

    762,280

    768,595

    800,820

    835,730

    843,070

    65 – 69

    407,920

    410,570

    432,610

    458,120

    506,920

    70 – 74

    246,660

    246,140

    253,710

    262,895

    274,880

    75 & over

    405,600

    398,750

    401,170

    412,140

    423,630

    Total

    12,640,765

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    Table 9: Individuals selected income items, 2009–10 to 2011–12 income years

    Item 

    2009–10

    2010–11

    2011–12

    no.

    $m

    no.

    $m

    no.

    $m

    Salary and wages

    9,680,305

    460,699

    9,932,610

    499,336

    10,144,475

    535,574

    Net partnership and trust distributions – non-primary production

    1,964,615

    38,591

    1,938,920

    43,611

    1,825,245

    46,458

    Net business income – non-primary production

    995,705

    22,559

    1,013,075

    25,012

    1,026,020

    25,998

    Dividends franked

    3,021,780

    17,805

    3,009,195

    19,973

    2,955,010

    19,899

    Gross interest

    6,190,725

    11,167

    6,784,815

    15,269

    7,147,550

    16,973

    Net capital gains

    541,900

    10,979

    557,015

    11,619

    424,320

    9,188

    Franking credits

    3,013,070

    7,623

    2,991,930

    8,553

    2,943,085

    8,521

    Allowances, benefits, earnings and tips

    2,145,875

    7,266

    2,243,510

    7,696

    2,293,225

    8,263

    Commonwealth of Australia pensions and allowances

    711,445

    5,979

    698,750

    6,294

    693,705

    6,458

    Other sources of income

    na

    27,703

    na

    32,530

    na

    34,476

    Net rent

    1,751,680

    -4,810

    1,811,175

    -7,862

    1,895,775

    -7,860

    Total income

    12,228,280

    605,561

    12,488,215

    662,032

    12,688,520

    703,947

    Notes -Other sources of income: this includes all income labels from the Income section of the Individual income tax return form not listed in the table.Total income: components do not add to the total number of taxpayers because taxpayers may declare more than one type of income.
    Table 10: Individuals – selected deductions, 2009–10 to 2011–12 income years

    Deduction 

    2009–10

    2010–11

    2011–12

     

    no.

    $m

    no.

    $m

    no.

    $m

    Work-related expenses

    8,118,630

    17,132

    8,333,960

    18,270

    8,549,065

    19,358

    Personal superannuation contributions

    181,265

    3,840

    188,615

    4,233

    185,860

    4,400

    Cost of managing tax affairs

    5,671,850

    2,017

    5,930,500

    2,125

    6,128,240

    2,276

    Gifts or donations

    4,400,785

    1,964

    4,793,775

    2,212

    4,536,370

    2,242

    Other deductions

    591,695

    1,700

    646,295

    1,560

    678,725

    1,458

    Dividends deductions

    289,545

    1,432

    301,600

    1,577

    285,095

    1,394

    Interest deductions

    515,295

    1,405

    481,785

    1,299

    437,125

    1,144

    Other deduction labels

    na

    255

    na

    242

    na

    445

    Total deductions

    9,944,570

    29,747

    10,260,105

    31,520

    10,449,620

    32,718

    Notes- Other deduction labels: this includes all deduction labels from the Deductions section of the Individual income tax return form not listed in the table.Total deductions: components do not add to the total number of taxpayers claiming deductions because taxpayers may claim more than one type of deduction.
    Table 11: Individuals – gifts or donations, by amount, 2009–10 to 2011–12 income years

    Gifts or donations claimed

    2009–10

    2010–11

    2011–12

    no.

    $m

    no.

    $m

    no.

    $m

    $1 – $25

    887,460

    14

    1,102,095

    16

    875,985

    13

    $26 – $50

    810,405

    34

    800,215

    34

    801,010

    34

    $51 – $250

    1,472,455

    187

    1,566,790

    201

    1,543,850

    198

    $251 – $1,000

    939,580

    479

    1,001,350

    512

    995,910

    508

    $1,001 – $5,000

    256,310

    485

    284,400

    539

    280,600

    532

    $5,001 – $10,000

    21,520

    146

    24,320

    165

    24,295

    165

    $10,001 – $25,000

    9,290

    136

    10,225

    150

    10,210

    150

    More than $25,000

    3,760

    482

    4,375

    595

    4,515

    641

    Total

    4,400,785

    1,964

    4,793,775

    2,212

    4,536,370

    2,242

    Table 12: Individuals – workplace giving programs, 2009–10 to 2011–12 income years

     

    2009–10

    2010–11

    2011–12

    Total number of employees employed by workplace giving employers (no.)

    2,504,600

    3,333,580

    2,958,090 

    Number of employees using workplace giving (no.)

    101,205

    157,590

    132,885 

    Total donations given using workplace giving ($m)

    23

    33

    40 

    Table 13: Individuals – rental income and deductions, 2009–10 to 2011–12 income years

    Deduction 

    2009–10

    2010–11

    2011–12

     

    no.

    $m

    no.

    $m

    no.

    $m

    Gross rental income

    1,731,125

    28,028

    1,788,690

    30,730

    1,873,210

    34,000

    Rental interest deductions

    1,405,510

    18,359

    1,459,530

    22,670

    1,532,300

    24,178

    Capital works deductions

    684,470

    1,694

    734,565

    1,921

    798,075

    2,167

    Other rental deductions

    1,736,860

    12,785

    1,795,705

    14,002

    1,880,845

    15,531

    Net rental income

    1,751,680

    -4,810

    1,811,175

    -7,862

    1,895,775

    -7,860

    Note-Net rental income: components do not add to the total number of taxpayers because taxpayers may claim more than one type of deduction.
    Table 14: Individuals – selected tax offsets and levies, 2009–10 to 2011–12 income years

    Offset/Levy 

    2009–10

    2010–11

    2011–12

     

    no.

    $m

    no.

    $m

    no.

    $m

    Low income tax offset

    7,891,495

    6,998

    8,443,790

    8,495

    8,329,895

    8,131

    Termination payment tax offset

    141,025

    767

    155,895

    844

    181,475

    1,102

    Senior Australians tax offset

    625,450

    916

    634,560

    949

    635,890

    949

    Medical expenses tax offset

    908,460

    597

    802,065

    567

    801,585

    600

    Superannuation contribution, annuity and pension tax offset

    236,100

    587

    245,350

    634

    217,070

    567

    Foreign income tax offset

    606,455

    429

    568,500

    486

    599,595

    562

    Mature age worker tax offset

    1,350,435

    565

    1,368,745

    572

    1,072,205

    458

    Spouse tax offset

    372,975

    633

    347,440

    587

    232,730

    405

    Education tax refund

    1,067,765

    671

    1,086,260

    698

    na

    na

    Medicare levy

    8,286,890

    7,702

    8,660,715

    8,474

    8,957,560

    9,072

    Medicare levy surcharge

    201,760

    175

    209,770

    188

    219,495

    206

    Flood levy

    na

    na

    na

    na

    4,744,535

    1,600

    Table 15: Individuals – net tax, by tax bracket, 2011–12 income year

    Taxable income

    Individuals

    Net tax

     

    no.

    %

    $m

    %

    $6,000 or less

    982,500

    7.7%

    16

    0.0%

    $6,001 – $37,000

    4,868,095

    38.2%

    5,366

    3.7%

    $37,001 – $80,000

    4,752,080

    37.3%

    47,454

    32.8%

    $80,001 – $180,000

    1,839,810

    14.4%

    54,075

    37.4%

    $180,001 or more

    293,540

    2.3%

    37,866

    26.2%

    Total

    12,736,030

    100.0%

    144,776

    100.0%

    Figure 4. Number of individuals and net tax, by tax bracket, 2011–12 income year

    These charts show the percentage of individuals earning income within each tax bracket, and the contribution these individuals make towards individual income net tax.

    Number of individuals                                               Amount of net tax

    QC 39946Figure4

    Table 16: Individuals – tax refunds and debit assessments, 2009–10 to 2011–12 income years

    Refund or debit

    2009–10

    2010–11

    2011–12

     

    no.

    $m

    no.

    $m

    no.

    $m

    Refund of $10,000 or more

    234,800

    -4,538

    259,105

    -4,837

    299,540

    -5,665

    Refund between $8,000 and $9,999

    144,250

    -1,280

    158,615

    -1,408

    178,430

    -1,585

    Refund between $6,000 and $7,999

    327,220

    -2,242

    353,235

    -2,420

    387,820

    -2,658

    Refund between $4,000 and $5,999

    798,775

    -3,887

    832,180

    -4,055

    834,305

    -4,082

    Refund between $2,000 and $3,999

    2,156,775

    -6,044

    2,224,975

    -6,238

    2,052,095

    -5,782

    Refund between $1 and $1,999

    6,682,465

    -5,927

    6,565,650

    -5,946

    6,533,720

    -5,537

    Total refunds

    10,344,290

    -23,918

    10,393,760

    -24,905

    10,285,915

    -25,310

    No refund or debit

    609,965

    0

    603,755

    0

    666,920

    0

    Debit between $1 and $1,999

    750,005

    547

    845,430

    632

    952,460

    698

    Debit between $2,000 and $3,999

    228,585

    655

    273,490

    787

    294,920

    847

    Debit between $4,000 and $5,999

    110,220

    542

    132,050

    648

    139,520

    685

    Debit between $6,000 and $7,999

    68,615

    476

    81,475

    565

    85,495

    593

    Debit between $8,000 and $9,999

    47,810

    428

    56,780

    508

    58,190

    521

    Debit of $10,000 or more

    220,535

    8,327

    250,885

    9,965

    252,615

    9,413

    Total debits

    1,425,770

    10,975

    1,640,110

    13,105

    1,783,195

    12,757

    Total

    12,380,030

    -12,943

    12,637,625

    -11,800

    12,736,030

    -12,553

      Last modified: 20 Jun 2014QC 39946