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  • Companies 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

    For income tax purposes, a company is a body corporate or any unincorporated association or body of persons, but does not include a partnership and a non-entity joint venture. For income tax purposes, the term 'companies' may represent a consolidated group of companies, rather than a single entity.

    Companies are considered taxable if they have net tax of more than $0. This year's company statistics include information on the International dealings schedule for the first time.

    The Companies section contains the following tables and graphs

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

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

    Table 17: Companies – returns by taxable status, 2009–10 to 2011–12 income years

    Taxable status

    2009–10

    2010–11

    2011–12

    no.

    %

    no.

    %

    no.

    %

    Non-taxable companies

    474,630

    60.9

    465,555

    59.0

    480,845

    58.8

    Taxable companies

    304,620

    39.1

    323,425

    41.7

    337,035

    41.2

    Total

    779,250

    100.0

    788,985

    100.0

    817,885

    100.0

    Table 18: Companies – selected income items, 2009–10 to 2011–12 income years

    Item 

    2009–10

    2010–11

    2011–12

    no.

    $m

    no.

    $m

    no.

    $m

    Sales of goods and services

    288,435

    1,640,268

    293,570

    1,759,014

    305,265

    1,878,319

    Other gross income

    323,590

    298,723

    331,375

    323,778

    343,495

    307,804

    Gross interest

    396,980

    184,824

    416,945

    207,632

    423,665

    214,888

    Gross dividends

    53,425

    30,410

    52,520

    42,779

    51,725

    41,670

    Gross rents/leasing/hiring

    65,240

    36,408

    65,055

    37,343

    66,575

    41,089

    Income from financial arrangements (TOFA)

    60

    258

    225

    17,459

    595

    30,080

    Gross distribution from trusts

    61,950

    27,022

    59,210

    28,283

    59,300

    29,366

    Unrealised gains on revaluation of assets to fair value

    1,765

    28,223

    1,645

    11,281

    1,350

    17,910

    Other income items

    na

    9,394

    na

    12,002

    na

    12,013

    Total income

    668,240

    2,255,529

    680,075

    2,439,573

    707,480

    2,573,139

    Notes- Other income items: this includes all income labels from the Income section of the Company income tax return form not listed in the table.Total income: components do not add to the number of companies as companies may declare more than one type of income.
    Table 19: Companies – selected expenses, 2009–10 to 2011–12 income years

    Expense 

    2009–10

    2010–11

    2011–12

    no.

    $m

    no.

    $m

    no.

    $m

    Cost of sales

    242,495

    975,600

    246,685

    1,030,367

    255,575

    1,091,057

    Other expenses

    690,870

    625,632

    703,035

    666,200

    730,790

    716,634

    Interest expenses within Australia

    297,270

    136,052

    296,010

    150,535

    304,095

    154,900

    Contractor/subcontractor and commission expenses

    148,245

    78,900

    152,175

    86,017

    157,250

    96,016

    Depreciation expenses

    446,885

    62,601

    451,600

    66,271

    463,385

    70,501

    Rent expenses

    227,430

    36,800

    233,195

    42,690

    242,905

    42,415

    Interest expenses overseas

    9,560

    27,476

    9,720

    31,221

    10,395

    31,836

    Employee superannuation

    320,940

    25,791

    325,515

    27,234

    334,560

    29,257

    Other expense items

    na

    86,465

    na

    100,564

    na

    111,764

    Total expenses

    699,760

    2,055,317

    711,370

    2,201,100

    739,165

    2,344,380

    Notes-Other expense items: this includes all expense items from the Expenses section of the Company income tax return form not listed in the table.Total expenses: components do not add to the number of companies as companies may declare more than one type of income.
    Table 20: Companies – net tax by company size, 2009–10 to 2011–12 income years

    Company size

    2009–10

    2010–11

    2011–12

    no.

    Net tax $m

    no.

    Net tax $m

    no.

    Net tax $m

    Loss

    1,826

    2

    1,670

    <1

    1,790

    11

    Nil

    111,010

    127

    108,910

    42

    110,405

    76

    Micro

    601,695

    6,023

    610,520

    6,588

    635,150

    7,018

    Small

    49,610

    5,258

    51,960

    6,028

    53,805

    6,394

    Medium

    13,050

    7,459

    13,805

    7,652

    14,540

    7,730

    Large

    1,115

    2,899

    1,155

    3,302

    1,185

    2,951

    Very large

    940

    32,449

    960

    39,410

    1,010

    39,972

    Total

    779,250

    54,217

    788,985

    63,023

    817,885

    64,152

    Note- The net tax for 2009–10 and 2010–11 income years has been updated to be consistent with the new definition of net tax.

    Find out more

    Changes to the definition of net tax for this year

    Figure 5. Number of companies and net tax, by size, 2011–12 income year

    These charts show the percentage of companies within each entity size grouping and the contribution those companies make towards company income net tax.

    Number of companies                                Amount of net tax

     QC 39946Figure5

    The international dealings schedule was introduced in the 2011–12 income year, replacing the previous Schedule 25A and Thin capitalisation schedule, and captures data about international transactions. Due to the structure of this new schedule, the counts in the tables below should be seen as indicative only.

    For the 2011–12 income year, a total of 7,680 companies lodged an international dealings schedule, approximately 1% of all companies.

    Table 21: Companies – international revenue, by country, 2011–12 income year

    Country 

    No.

    Revenue $m

    Switzerland

    105

    35,343

    United States

    1,485

    11,679

    Singapore

    705

    11,385

    United Kingdom

    920

    6,869

    New Zealand

    1,430

    5,637

    Japan

    260

    4,825

    Other

    na

    23,639

    Total

    na

    99,377

    Table 22: Companies – international expenditure, by country, 2011–12 income year

    Country 

    No.

    Expenditure $m

    Singapore

    905

    41,386

    United States

    1,975

    13,869

    Japan

    380

    12,145

    United Kingdom

    1,220

    11,851

    Germany

    415

    7,401

    Ireland

    90

    4,491

    Other

    na

    34,504

    Total

    na

    125,646

      Last modified: 20 Jun 2014QC 39946