Show download pdf controls
  • Companies tables

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

    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, 2010–11 to 2012–13 income years

    Taxable status

    2010–11

    2011–12

    2012–13

    no.

    %

    no.

    %

    no.

    %

    Non–taxable companies

    465,555

    59.0

    480,845

    58.8

    506,260

    59.2

    Taxable companies

    323,425

    41.7

    337,035

    41.2

    348,485

    40.8

    Total

    788,985

    100.0

    817,885

    100.0

    854,745

    100.0

    Table 18: Companies – selected income items, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Other sales of goods and services

    293,570

    1,759,014

    305,265

    1,878,319

    323,030

    1,978,501

    Other gross income

    331,375

    323,778

    343,495

    307,804

    359,175

    311,980

    Gross interest

    416,945

    207,632

    423,665

    214,888

    427,305

    193,356

    Income from financial arrangements (TOFA)

    225

    17459

    595

    30,080

    810

    66,320

    Total dividends

    52,520

    42,779

    51,725

    41,670

    50,990

    48,737

    Gross rent and other leasing and hiring income

    65,055

    37,343

    66,575

    41,089

    68,665

    42,722

    Unrealised gains on revaluation of assets to fair value

    1,645

    11,281

    1,350

    17,910

    1,820

    31,079

    Gross distribution from trusts

    59,210

    28,283

    59,300

    29,366

    61,905

    30,539

    Other income items

    na

    12,002

    na

    12,013

    na

    11,676

    Total income

    680,075

    2,439,573

    707,480

    2,573,139

    737,735

    2,714,909

    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, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    $m

    no.

    $m

    no.

    $m

    Cost of sales

    246,685

    1,030,367

    255,575

    1,091,057

    268,940

    1,158,573

    All other expenses

    703,035

    666,200

    730,790

    716,634

    763,610

    749,432

    Interest expenses within Australia

    296,010

    150,535

    304,095

    154,900

    318,545

    131,047

    Contractor, subcontractor and commission expenses

    152,175

    86,017

    157,250

    96,016

    162,640

    101,131

    Depreciation expenses

    451,600

    66,271

    463,385

    70,501

    476,325

    81,392

    Expenses from financial arrangements (TOFA)

    275

    15,214

    680

    19,187

    995

    61,319

    Rent expenses

    233,195

    42,690

    242,905

    42,415

    255,920

    45,991

    Interest expenses overseas

    9,720

    31,221

    10,395

    31,836

    4,490

    32,942

    Superannuation expenses

    325,515

    27,234

    334,560

    29,257

    348,130

    29,474

    Repairs and maintenance

    277,805

    20,063

    283,015

    21,796

    291,885

    22,732

    Unrealised losses on revaluation of assets to fair value

    2,255

    18,380

    2,595

    19,323

    2,210

    20,800

    Motor vehicle expenses

    345,185

    11,943

    355,865

    12,412

    371,880

    12,973

    Royalty expenses within Australia

    5,835

    11,475

    6,135

    12,601

    6,235

    12,039

    Other expense items

    na

    32,339

    na

    26,446

    na

    25,939

    Total expenses

    711,370

    2,201,100

    739,165

    2,344,380

    772,175

    2,485,784

    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, 2010–11 to 2012–13 income years

    Company size

    2010–11

    2011–12

    2012–13

    no.

    Net tax $m

    no.

    Net tax $m

    no.

    Net tax $m

    Loss

    1,670

    <1

    1,790

    11

    1,740

    7

    Nil

    108,910

    42

    110,405

    76

    117,010

    113

    Micro

    610,520

    6,588

    635,150

    7,018

    663,020

    7,371

    Small

    51,960

    6,028

    53,805

    6,394

    55,700

    6,558

    Medium

    13,805

    7,652

    14,540

    7,730

    14,965

    8,177

    Large

    1,155

    3,302

    1,185

    2,951

    1,220

    3,030

    Very large

    960

    39,410

    1,010

    39,972

    1,090

    39,274

    Total

    788,985

    63,023

    817,885

    64,152

    854,745

    64,530

    Figure 5. Number of companies and net tax, by size, 2012–13 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

    Figure 5. Number of companies and net tax, by size, 2012-13 income year. Two graphs. The first shows the proportion of companies by size. The second shows the proportion of net tax of companies by size.

    Table 21: Companies – international revenue, by country, 2012–13 income year

     

    2012–13

     

    no.

    Revenue $m

    Singapore

    1,105

    45,285

    United States

    2,380

    14,266

    Japan

    380

    10,414

    United Kingdom

    1,325

    9,080

    Switzerland

    235

    6,515

    New Zealand

    1,975

    5,420

    Other

    na

    31,768

    Total

    na

    122,748

    Notes-Companies that fill out the international dealings schedule only provide data for the 3 countries with the highest dollar value. For each of the 3 countries, a company can record up to 3 specific and 1 all other activity that generated revenue. The number is the total count of these activities by all companies for that foreign country. As such the data should be used as a guide only and not as a complete all inclusive figure.
    Table 22: Companies – international expenditure, by country, 2012–13 income year

     

    2012–13

     

    no.

    Expenditure $m

    Singapore

    1,470

    55,118

    United States

    3,570

    26,939

    Japan

    600

    19,207

    United Kingdom

    1,915

    13,818

    Germany

    885

    11,006

    Switzerland

    460

    9,130

    Other

    na

    61,488

    Total

    na

    196,706

    Notes- Entities that fill out the international dealings schedule only provide data for the three countries with the highest dollar value. For each of the three countries, an entity can record up to three specific and one 'all other' activity that generated revenue and expenditure. The number is the total count of these activities by all entities for that foreign country. As such the data should be used as a guide only and not as a complete all inclusive figure.
      Last modified: 08 Aug 2019QC 44934