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  • Income tax returns and CGT tables

    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 2012–13 income year includes data processed up to 31 October 2014.

    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

    Summary statistics for all entities

    Table 1: Tax return lodgment, by entity, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    Individual

    12,637,625

    12,736,030 

    12,776,065

    Company

    788,985

    817,885 

    854,745

    Self-managed super fund

    391,165

    424,360 

    448,225

    APRA and other funds

    4,100

    3,695 

    3,395

    Partnership

    370,000

    359,905 

    351,620

    Trust

    729,620

    753,730 

    780,105

    Total

    14,921,490

    15,095,605 

    15,214,160

    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, 2008–09 to 2012–13 income years

    Figure 1. Taxpayer growth by entity, 2008-09 to 2012-13 income years. Graph showing changes in number of entities for individuals, companies, SMSFs, APRA and other funds, partnerships and trusts from 2008-09 to 2012-13.

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

    Table 2: Size of entities, 2012–13 income year

    Entity size

    Individuals

    Companies

    Super funds

    Partnerships

    Trusts

    Total

    Loss

    1,235

    1,740

    40

    235

    625

    3,875

    Nil

    11,683,015

    117,010

    80,960

    68,750

    451,645

    12,401,395

    Micro

    1,088,520

    663,020

    370,320

    274,025

    300,970

    2,696,855

    Small

    2,985

    55,700

    105

    7,490

    22,635

    88,915

    Medium

    310

    14,965

    90

    1,010

    4,055

    20,435

    Large

    na

    1,220

    35

    65

    140

    1,465

    Very large

    na

    1,090

    60

    45

    40

    1,240

    Total

    12,776,065

    854,745

    451,620

    351,620

    780,105

    15,214,175

    Figure 2. Income net tax by entity, 2008–09 to 2012–13 income years

    Figure 2. Income net tax by entity, 2008-09 to 2012-13 income years. Graph showing income net tax for individuals, companies and super funds from 2008-09 to 2012-13.

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    Table 3: Taxation liabilities, by industry, 2012–13 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

    133

    430

     

    18

    103

    -18

    665

    Mining

    19

    13,621

     

    349

    -10,901

    2,201

    5,289

    Manufacturing

    122

    4,162

     

    417

    6,316

    11,290

    22,307

    Electricity, gas, water and waste services

    8

    485

     

    46

    1,354

    555

    2,448

    Construction

    838

    3,092

     

    182

    7,395

    <1

    11,506

    Wholesale trade

    42

    4,482

     

    414

    13,923

    11,496

    30,357

    Retail trade

    208

    3,533

     

    167

    4,013

    2,148

    10,069

    Accommodation and food services

    38

    742

     

    34

    3,632

    5

    4,452

    Transport, postal and warehousing

    160

    1,717

     

    120

    3,124

    269

    5,390

    Information media and telecommunications

    43

    2,515

     

    97

    2,642

    <1

    5,297

    Financial and insurance services

    63

    20,247

     

    314

    6,701

    175

    27,500

    Rental, hiring and real estate services

    75

    2,282

     

    62

    4,425

    <1

    6,844

    Professional, scientific and technical services

    1,280

    3,952

     

    428

    9,360

    <1

    15,020

    Administrative and support services

    143

    845

     

    133

    3,830

    18

    4,969

    Public administration and safety

    16

    120

     

    469

    -11,115

    1

    -10,508

    Education and training

    66

    221

     

    113

    94

    <1

    495

    Health care and social assistance

    2,769

    971

     

    49

    -1,981

    <1

    1,807

    Arts and recreation services

    108

    378

     

    33

    904

    <1

    1,423

    Other services

    220

    500

     

    73

    2,010

    2

    2,805

    Other

    24

    237

     

    301

    -421

    <1

    142

    Industry total

    6,376

    64,530

     

    3,819

    45,408

    28,142

    148,276

    Other income tax

    148,506

     

    12,528

     

     

     

    161,034

    Total ATO collections

    154,883

    64,530

    12,528

    3,819

    45,408

    28,142

    309,310

    Customs collections

     

     

     

     

    3,039

    42

    3,081

    Total with Customs

    154,883

    64,530

    12,528

    3,819

    48,447

    28,184

    312,391

    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.Mining: all PRRT is included under this industry.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, 2012–13 income year

    Figure 3. Taxation liabilities by source, 2012-13 income year. Graph showing taxation liabilities by source for 2012-13 income year. Company income tax - 21%; Super fund income tax 4%; GST 16%; FBT 1%; Excise 8%; PRRT, LCT, WET - 1%; Individual income tax 50%.

      Last modified: 08 Aug 2019QC 44934