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  • Individuals

    This section includes:

    Individuals summary tables and charts

    The summary tables and charts section contains:

    Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2013–14 income year includes data processed up to 31 October 2015.

    Chart 4 Individuals – returns by lodgment type, 2013–14 income year

     Tax stats chart 04

      See the dataExternal Link for this chart.

    Chart 5 Individuals – returns by lodgment type, 1985–86 to 2013–14 income years

    Tax stats chart 05

      See the dataExternal Link for this chart.

    Chart 6 Individuals – returns by gender, 2009–10 to 2013–14 income years

    Tax stats chart 06

      See the dataExternal Link for this chart.

    Chart 7 Individuals – returns by state or territory, 2013–14 income year

    Tax stats chart 07

      See the dataExternal Link for this chart.

    Table 3 Individuals – selected income items, 2011-12 to 2013-14 income years 

     

    2011–12

    2012–13

    2013–14

    no.

    $m

    no.

    $m

    no.

    $m

    Salary & wages

    10,144,475

    535,574

    10,167,005

    563,690

    10,304,687

    584,165

    Net partnership & trust distributions – non-primary production

    1,825,245

    46,458

    1,793,840

    47,993

    1,748,849

    50,704

    Net business income – non-primary production

    1,026,020

    25,998

    1,045,760

    26,641

    1,078,383

    28,329

    Dividends franked

    2,955,010

    19,899

    2,932,595

    20,810

    2,861,982

    22,812

    Net capital gain

    424,320

    9,188

    505,750

    9,874

    609,678

    14,379

    Gross interest

    7,147,550

    16,973

    7,170,155

    15,045

    7,335,773

    13,356

    Franking credits

    2,943,085

    8,521

    2,922,125

    8,910

    2,855,343

    9,770

    Allowances, benefits, earnings & tips

    2,293,225

    8,263

    2,268,290

    8,590

    2,297,379

    8,732

    Commonwealth of Australia pensions & allowances

    693,705

    6,458

    670,690

    6,263

    645,097

    6,533

    Other sources of income

    na

    34,476

    na

    35,214

    na

    40,861

    Net rent

    1,895,775

    –7,860

    1,967,260

    –5,394

    2,033,973

    –3,719

    Total income

    na

    703,947

    na

    738,726

    na

    775,922

    Notes:Other sources of income: this includes all income labels from the Income section of the Individual 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 4 Individuals – selected deductions, 2011-12 to 2013-14 income years

     

    2011–12

    2012–13

    2013–14

     

    no.

    $m

    no.

    $m

    no.

    $m

    Work-related expenses

    8,549,065

    19,358

    8,514,345

    19,761

    8,596,717

    20,782

    Personal superannuation contributions

    185,860

    4,400

    183,975

    2,909

    196,697

    3,657

    Gifts or donations

    4,536,370

    2,242

    4,548,810

    2,293

    4,544,381

    2,615

    Cost of managing tax affairs

    6,128,240

    2,276

    6,201,835

    2,351

    6,172,012

    2,301

    Other deductions

    678,725

    1,458

    675,210

    1,688

    667,120

    1,777

    Dividends deductions

    285,095

    1,394

    268,670

    1,212

    268,140

    1,133

    Interest deductions

    437,125

    1,144

    370,655

    917

    334,906

    827

    Other deduction labels

    na

    445

    na

    253

    na

    243

    Total deductions

    na

    32,718

    na

    31,383

    na

    33,335

    Notes:Other deduction labels: this includes all deduction labels from the Deductions section of the Individual 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 5 Individuals – selected tax offsets and levies, 2011-12 to 2013-14 income years

     

    2011–12

    2012–13

    2013–14

     

    no.

    $m

    no.

    $m

    no.

    $m

    Low income tax offset

    8,329,895

    8,131

    6,503,930

    2,066

    6,547,727

    2,075

    Termination payment tax offset

    181,475

    1,102

    335,870

    1,195

    338,296

    1,252

    Foreign income tax offset

    599,595

    562

    592,255

    667

    545,637

    843

    Seniors & pensioners tax offset

    635,890

    949

    603,640

    735

    579,489

    696

    Australian superannuation income stream tax offset

    217,070

    567

    212,700

    564

    221,204

    624

    Mature age worker tax offset

    1,072,205

    458

    909,800

    385

    835,556

    352

    Medical expenses tax offset

    801,585

    600

    598,285

    377

    272,701

    222

    Medicare levy

    8,957,560

    9,072

    8,969,035

    9,522

    9,154,837

    10,010

    Medicare levy surcharge

    219,495

    206

    199,295

    249

    176,920

    232

    Note:Seniors and pensioners tax offset: for the 2011–12 income year, the chart relates to the Senior Australians tax offset.

    Chart 8 Individuals – rental income and deductions, 2009–10 to 2013–14 income years

    Tax stats chart 08

      See the dataExternal Link for this chart.

    Table 6 Individuals – workplace giving programs, 2011-12 to 2013-14 income years 

     

    2011–12

    2012–13

    2013–14

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

    2,813,915

    2,928,725

    3,173,802

    Number of employees using workplace giving (no.)

    130,754

    141,910

    156,289

    Total donations given using workplace giving ($m)

    27

    28

    31

    Chart 9 Individuals – number and amount of gifts or donations, by amount, 2013–14 income year

    Tax stats chart 09

      See the dataExternal Link for this chart.

    Chart 10 Number of individuals and net tax, by tax bracket, 2013–14 income year 

    Tax stats chart 10

      See the dataExternal Link for this chart.

    Table 7 Median taxable income and growth, by postcode 

     

     

    2003–04

    2013–14

     

    State or territory

    Postcode

    no.

    Median
    $

    no.

    Median
    $

    Median growth
    %

    WA

    6348

    266

    14,224

    570

    50,805

    257

    WA

    6710

    354

    29,242

    631

    93,292

    219

    WA

    6620

    243

    15,932

    223

    41,444

    160

    WA

    6468

    256

    20,036

    217

    51,742

    158

    WA

    6359

    352

    19,061

    320

    48,448

    154

    WA

    6475

    304

    18,422

    238

    44,556

    142

    WA

    6630

    422

    19,226

    318

    44,475

    131

    WA

    6390

    723

    29,169

    978

    67,091

    130

    NT

    872

    4,830

    13,836

    3,424

    31,303

    126

    WA

    6740

    523

    24,479

    467

    54,513

    123

    Notes:Data shown for the top 10 postcodes, based on median taxable income growth between 2003–04 and 2013–14 income years. Medians are generated using all individuals who reported at the taxable income or loss label, whether the value was zero or not.Data for 2003–04 income year: this includes data processed up to 31 October 2015.

    Chart 11 Average superannuation balance, by age and gender, 2013–14 financial year

    Tax stats chart 11

      See the dataExternal Link for this chart.

    Chart 12 Average superannuation balance, by state/territory and gender, 2013–14 financial year

    Tax stats chart 12

      See the dataExternal Link for this chart.

    Table 8 Average superannuation balance, by taxable income, 2013–14 financial year 

    Taxable income

    Individuals
    no.

    Average account balance
    $

    Less than or equal to $18,200

    1,939,981

    94,247

    $18,201 to $37,000

    2,775,701

    71,931

    $37,001 to $80,000

    4,667,881

    96,957

    $80,001 to $180,000

    2,105,956

    201,572

    $180,000 or more

    357,461

    512,814

    No tax return

    4,745,859

    44,530

    Total

    16,592,839

    99,695

    Individuals detailed tables

    For help using these, see Using detailed tables.

    Table

    Description

    Table indexExternal Link

    Individual tax detailed tables index

    This table index lists the different items shown in the individual tax detailed tables and specifies which table they appear in

    Table 1External Link

    Selected items for income years 1978–79 to 2013–14

    This table shows most items from the individual tax return (including items calculated by the ATO)

    Table 2External Link

    Selected items for the 2013–14 income year, by:

    • state/territory
    • age range
    • gender
    • taxable status
    • lodgment method
     

    Table 3External Link

    Selected items for the 2013–14 income year, by:

    • range of taxable income
    • age range
    • gender
    • taxable status
     

    Table 4External Link

    Selected items for the 2013–14 income year, by:

    • range of taxable income
    • state/territory
    • gender
    • taxable status
     

    Table 5External Link

    Selected items for the 2013–14 income year, by:

    • broad industry
    • state/territory
    • gender
     

    Table 6External Link

    Selected items for the 2013–14 income year, by:

    • state/territory
    • postcode
     

    Table 7External Link

    Top and bottom 10 postcodes for the 2013–14 income year:

    • based on average taxable income
    • for each state/territory
     

    Table 8External Link

    Mean and median taxable income, 2003–04 and 2013–14 income years, by:

    • state/territory
    • postcode
     

    Table 9External Link

    Selected items for the 2013–14 income year for those in business, by industry

    Table 10External Link

    Selected items for the 2013–14 income year, by:

    • range of total income
    • range of taxable income
     

    Table 11External Link

    Selected items for the 2013–14 income year, by:

    • residency status
    • lodgment method
     

    Table 12External Link

    Selected items for the 2013–14 income year, by:

    • residency status
    • taxable status
    • range of taxable income
     

    Table 13External Link

    Selected items for the 2013–14 income year, by:

    • age range
    • residency status
    • gender
    • tax assessment ranges
     

    Table 14External Link

    Selected items for the 2013–14 income year, by:

    • occupation
    • gender
    • tax brackets
     

    Table 15External Link

    Top 10 occupations based on average taxable income, for each state/territory

    Table 16External Link

    Percentile distribution of taxable individuals, for the 2013–14 income year

    This table shows the totals averages and medians for selected items by

    • percentile distribution on taxable income
    • gender
     

    Table 17External Link

    Selected items for the 2013–14 income year, for individuals with total business income or loss, by:

    • entity size
    • broad industry
     

    Table 18External Link

    Rental property schedule items for the 2013–14 income year, by:

    • state/territory of property
    • net rent position
     

    Table 19External Link

    Number of HELP debtors, as at 30 June 2014 and 30 June 2015:

    • HELP repayment income
    • state/territory
     

    Table 20External Link

    Number of HELP debtors, by size of outstanding balance, 2006–07 to 2014–15 financial years

    Table 21External Link

    HELP debtors and debt balance, by state/territory, 2006–07 to 2014–15 financial years

    Table 22External Link

    Superannuation fund contributions to APRA funds, 2011–12 to 2013–14 financial years

    Table 23External Link

    Superannuation fund contributions to self-managed superannuation funds, 2011–12 to 2013–14 financial years

    Table 24External Link

    Superannuation fund contributions, for the 2013–14 financial year, by:

    • superannuation total accounts balance
    • taxable income
    • age range
     

    Table 25External Link

    Superannuation fund contributions, 2013–14 financial year, by:

    • age range
    • gender
    • taxable income
     

    Table 26External Link

    Superannuation fund contributions, for the 2013–14 financial year, by:

    • state/territory
    • gender
    • age
     

    Table 27External Link

    Maps of selected items, by postcode, for the 2013–14 income year

     This map shows the average and median amount, by postcode, for the following items

    • taxable income or loss
    • salary and wages
    • net rent
    • total income or loss
    • total deductions
    • total business income
    • total business expenses
    • net tax
    • superannuation total accounts balance
     

    Individuals sample files

    We have a series of sample files of individual tax return information available for more advanced users, available on data.gov.au. These files are de-identified in order to protect the identities of individual taxpayers.

    For income years 2003–04 to 2010–11, files containing a 1% sample of records are available. From the 2012–13 income year onwards, these files contain a 2% sample of records.

    To find out what information is contained within the 2013–14 individual sample file, view the Individuals sample file index below.

    Table 1External Link

    Items included in the 2013–14 individual sample file

    The sample file is return data taken from a 2% sample of individuals return form data.

    To access the individual sample files:

    1. Select the sample filesExternal Link link.
    2. Select the name of the specific sample file you require.
    3. Select the Go to resource button, then open or save the file.
      Last modified: 11 Jan 2018QC 48290