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  • Individuals tables

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

    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, 2008–09 to 2012–13 income years

     

    2008–09

    2009–10

    2010–11

    2011–12

    2012–13

    Agent

    8,757,810

    8,786,515

    9,033,880

    9,225,745

    9,392,850

    e-tax

    2,313,700

    2,351,240

    2,505,905

    2,598,080

    2,836,115

    Other self-preparer

    1,220,205

    1,242,275

    1,097,840

    912,205

    547,100

    Total

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    12,776,065

    Table 5: Individuals – returns by tax status, 2008–09 to 2012–13 income years

     

    2008–09

    2009–10

    2010–11

    2011–12

    2012–13

    Taxable

    9,188,805

    9,105,965

    9,416,000

    9,799,820

    9,476,960

    Non-taxable

    3,102,910

    3,274,060

    3,221,620

    2,936,210

    3,299,105

    Total

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    12,776,065

    Table 6: Individuals – returns by gender, 2008–09 to 2012–13 income years

     

    2008–09

    2009–10

    2010–11

    2011–12

    2012–13

    Male

    6,335,060

    6,380,735

    6,513,155

    6,626,820

    6,663,920

    Female

    5,956,655

    5,999,295

    6,124,465

    6,109,210

    6,112,145

    Total

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    12,776,065

    Table 7: Individuals – returns by state or territory, 2008–09 to 2012–13 income years

     

    2008–09

    2009–10

    2010–11

    2011–12

    2012–13

    NSW

    3,918,125

    3,932,960

    4,006,175

    4,007,855

    4,008,285

    VIC

    3,041,490

    3,079,930

    3,144,655

    3,164,545

    3,173,575

    QLD

    2,487,535

    2,486,910

    2,530,955

    2,555,375

    2,558,465

    WA

    1,310,255

    1,327,710

    1,366,340

    1,416,635

    1,448,000

    SA

    901,335

    906,895

    918,130

    914,330

    907,765

    TAS

    276,830

    276,305

    278,340

    272,435

    267,035

    ACT

    224,615

    227,855

    233,140

    238,125

    240,410

    NT

    111,930

    110,835

    115,610

    119,680

    121,625

    Unknown

    19,600

    30,630

    44,280

    47,045

    50,895

    Total

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    12,776,065

    Table 8: Individuals – returns by age, 2008–09 to 2012–13 income years

     

    2008–09

    2009–10

    2010–11

    2011–12

    2012–13

    Under 18

    234,140

    208,185

    204,420

    172,795

    125,670

    18 – 24

    1,633,135

    1,603,630

    1,616,395

    1,605,485

    1,539,645

    25 – 29

    1,312,930

    1,348,800

    1,398,860

    1,423,280

    1,432,395

    30 – 34

    1,233,750

    1,245,205

    1,288,090

    1,319,405

    1,364,535

    35 – 39

    1,341,380

    1,333,480

    1,319,115

    1,280,020

    1,271,030

    40 – 44

    1,263,020

    1,275,515

    1,318,835

    1,337,210

    1,358,155

    45 – 49

    1,296,940

    1,291,185

    1,285,580

    1,263,875

    1,253,795

    50 – 54

    1,158,235

    1,179,500

    1,207,890

    1,231,705

    1,251,645

    55 – 59

    994,125

    1,006,220

    1,029,555

    1,053,760

    1,071,405

    60 – 64

    768,595

    800,820

    835,730

    843,070

    853,980

    65 – 69

    410,570

    432,610

    458,120

    506,920

    541,055

    70 – 74

    246,140

    253,710

    262,895

    274,880

    282,625

    75 & over

    398,750

    401,170

    412,140

    423,630

    430,140

    Total

    12,291,715

    12,380,030

    12,637,625

    12,736,030

    12,776,065

    Table 9: Individuals selected income items, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Salary and wages

    9,932,610

    499,336

    10,144,475

    535,574

    10,167,005

    563,690

    Net partnership and trust distributions – non-primary production

    1,938,920

    43,611

    1,825,245

    46,458

    1,793,840

    47,993

    Net business income – non-primary production

    1,013,075

    25,012

    1,026,020

    25,998

    1,045,760

    26,641

    Dividends franked

    3,009,195

    19,973

    2,955,010

    19,899

    2,932,595

    20,810

    Gross interest

    6,784,815

    15,269

    7,147,550

    16,973

    7,170,155

    15,045

    Net capital gains

    557,015

    11,619

    424,320

    9,188

    505,750

    9,874

    Franking credits

    2,991,930

    8,553

    2,943,085

    8,521

    2,922,125

    8,910

    Allowances, benefits, earnings and tips

    2,243,510

    7,696

    2,293,225

    8,263

    2,268,290

    8,590

    Commonwealth of Australia pensions and allowances

    698,750

    6,294

    693,705

    6,458

    670,690

    6,263

    Other sources of income

    na

    32,530

    na

    34,476

    na

    35,214

    Net rent

    1,811,175

    -7,862

    1,895,775

    -7,860

    1,967,260

    -5,394

    Total income

    na

    662,032

    na

    703,947

    na

    738,726

    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, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

     

    no.

    $m

    no.

    $m

    no.

    $m

    Work-related expenses

    8,333,960

    18,270

    8,549,065

    19,358

    8,514,345

    19,761

    Personal superannuation contributions

    188,615

    4,233

    185,860

    4,400

    183,975

    2,909

    Cost of managing tax affairs

    5,930,500

    2,125

    6,128,240

    2,276

    6,201,835

    2,351

    Gifts or donations

    4,793,775

    2,212

    4,536,370

    2,242

    4,548,810

    2,293

    Other deductions

    646,295

    1,560

    678,725

    1,458

    675,210

    1,688

    Dividends deductions

    301,600

    1,577

    285,095

    1,394

    268,670

    1,212

    Interest deductions

    481,785

    1,299

    437,125

    1,144

    370,655

    917

    Other deduction labels

    na

    242

    na

    445

    na

    253

    Total deductions

    na

    31,520

    na

    32,718

    na

    31,383

    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, 2010–11 to 2012–13 income years

    Gifts or donations claimed

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    $1 – $25

    1,102,095

    16

    875,985

    13

    884,175

    13

    $26 – $50

    800,215

    34

    801,010

    34

    767,615

    33

    $51 – $250

    1,566,790

    201

    1,543,850

    198

    1,542,420

    199

    $251 – $1,000

    1,001,350

    512

    995,910

    508

    1,021,025

    522

    $1,001 – $5,000

    284,400

    539

    280,600

    532

    292,825

    555

    $5,001 – $10,000

    24,320

    165

    24,295

    165

    25,070

    171

    $10,001 – $25,000

    10,225

    150

    10,210

    150

    10,915

    160

    More than $25,000

    4,375

    595

    4,515

    641

    4,765

    640

    Total

    4,793,775

    2,212

    4,536,370

    2,242

    4,548,810

    2,293

    Table 12: Individuals – workplace giving programs, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

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

    3,158,980

    2,813,915

    2,928,725

    Number of employees using workplace giving (no.)

    157,385

    130,754

    141,910

    Total donations given using workplace giving ($m)

    30

    27

    28

    Note-The 2010-11 and 2011-12 figures have been updated.
    Table 13: Individuals – rental income and deductions, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

     

    no.

    $m

    no.

    $m

    no.

    $m

    Gross rental income

    1,788,690

    30,730

    1,873,210

    34,000

    1,944,080

    36,593

    Rental interest deductions

    1,459,530

    22,670

    1,532,300

    24,178

    1,591,610

    22,548

    Capital works deductions

    734,565

    1,921

    798,075

    2,167

    857,975

    2,440

    Other rental deductions

    1,795,705

    14,002

    1,880,845

    15,531

    1,952,530

    16,998

    Net rental income

    1,811,175

    -7,862

    1,895,775

    -7,860

    1,967,260

    -5,394

    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, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

     

    no.

    $m

    no.

    $m

    no.

    $m

    Low income tax offset

    8,443,790

    8,495

    8,329,895

    8,131

    6,503,930

    2,066

    Termination payment tax offset

    155,895

    844

    181,475

    1,102

    335,870

    1,195

    Seniors and pensioners tax offset

    634,560

    949

    635,890

    949

    603,640

    735

    Foreign income tax offset

    568,500

    486

    599,595

    562

    592,255

    667

    Australian superannuation income stream tax offset

    245,350

    634

    217,070

    567

    212,700

    564

    Mature age worker tax offset

    1,368,745

    572

    1,072,205

    458

    909,800

    385

    Medical expenses tax offset

    802,065

    567

    801,585

    600

    598,285

    377

    Medicare levy

    8,660,715

    8,474

    8,957,560

    9,072

    8,969,035

    9,522

    Medicare levy surcharge

    209,770

    188

    219,495

    206

    199,295

    249

    Note-Seniors and pensioners tax offset: for the 2010–11 and 2011–12 income years, these figures relate to the Senior Australians tax offset.
    Table 15: Individuals – net tax, by tax bracket, 2012–13 income year

    Taxable income

    Individuals

    Net tax

     

    no.

    %

    $m

    %

    $18,200 or less

    2,532,645

    19.8

    79

    0.1

    $18,201 – $37,000

    3,102,005

    24.3

    4,178

    2.7

    $37,001 – $80,000

    4,775,060

    37.4

    46,905

    30.3

    $80,001 – $180,000

    2,026,370

    15.9

    60,380

    39.0

    $180,001 or more

    339,985

    2.7

    43,341

    28.0

    Total

    12,776,065

    100.0

    154,880

    100.0

    Figure 4. Number of individuals and net tax, by tax bracket, 2012–13 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

    Figure 4. Number of individuals and net tax, by tax bracket, 2012-13 income year. Two graphs. The first shows the proportion of total individuals in each income tax bracket, the second shows the proportion of net tax for each income tax bracket.

    Table 16: Individuals – tax refunds and debit assessments, 2010–11 to 2012–13 income years

    Refund or debit

    2010–11

    2011–12

    2012–13

     

    no.

    $m

    no.

    $m

    no.

    $m

    Refund of $10,000 or more

    259,105

    -4,837

    299,540

    -5,665

    303,665

    -5,663

    Refund between $8,000 and $9,999

    158,615

    -1,408

    178,430

    -1,585

    209,115

    -1,854

    Refund between $6,000 and $7,999

    353,235

    -2,420

    387,820

    -2,658

    468,730

    -3,229

    Refund between $4,000 and $5,999

    832,180

    -4,055

    834,305

    -4,082

    823,605

    -4,021

    Refund between $2,000 and $3,999

    2,224,975

    -6,238

    2,052,095

    -5,782

    2,025,835

    -5,703

    Refund between $1 and $1,999

    6,565,650

    -5,946

    6,533,720

    -5,537

    6,431,335

    -5,329

    Total refunds

    10,393,760

    -24,905

    10,285,915

    -25,310

    10,262,290

    -25,800

    No refund or debit

    603,755

    0

    666,920

    0

    731,725

    0

    Debit between $1 and $1,999

    845,430

    632

    952,460

    698

    957,105

    681

    Debit between $2,000 and $3,999

    273,490

    787

    294,920

    847

    286,320

    822

    Debit between $4,000 and $5,999

    132,050

    648

    139,520

    685

    136,075

    668

    Debit between $6,000 and $7,999

    81,475

    565

    85,495

    593

    85,560

    593

    Debit between $8,000 and $9,999

    56,780

    508

    58,190

    521

    57,740

    516

    Debit of $10,000 or more

    250,885

    9,965

    252,615

    9,413

    259,250

    9,860

    Total debits

    1,640,110

    13,105

    1,783,195

    12,757

    1,782,050

    13,141

    Total

    12,637,625

    -11,800

    12,736,030

    -12,553

    12,776,065

    -12,659

      Last modified: 08 Aug 2019QC 44934