Individuals

Find out about:

• Individuals summary tables and charts, with the data most users want
• Individuals detailed tables, with more complex data
• Individuals postcode maps, for selected items
• Individuals sample files, for advanced users

Individuals summary tables and charts

• Chart 4: Individuals – returns by lodgment type
• Chart 5: Individuals – returns by gender over five years
• Chart 6: Individuals – returns by state or territory
• Table 3: Individuals – selected income items
• Table 4: Individuals – selected deductions
• Table 5: Individuals – selected tax offsets and levies
• Chart 7: Individuals – rental income and deductions over five years
• Table 6: Individuals – interest in a rental property
• Chart 8: Individuals – gifts or donations by state
• Chart 9: Number of individuals and net tax, by tax bracket, 2014–15 income year
• Chart 10: Proportion of HELP debtors by size of debt over five years
• Table 7: Individuals – workplace giving programs
• Chart 11: Median super balance by age and gender
• Chart 12: Super balance by state/territory and gender
• Table 8: Super balance by taxable income

Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2014–15 income year includes data processed up to 31 October 2016.

Chart 4: Individuals – returns by lodgment type, 2014–15 income year

 

The data for the above chart is available at data.gov.auExternal Link.

Chart 5: Individuals – returns by gender, 2010–11 to 2014–15 income years

 

The data for the above chart is available at data.gov.auExternal Link.

Chart 6: Individuals – returns by state or territory, 2014–15 income year

 

The data for the above chart is available at data.gov.auExternal Link.

Table 3: Individuals – selected income items, 2013–14 to 2014–15 income years 

Income item	2013–14			2014–15
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Salary or wages	10,304,687	56,689	46,656	10,469,919	57,576	47,502
Gross interest	7,335,773	1,821	162	7,659,362	1,622	138
Dividends – franked amount	2,861,982	7,971	506	2,849,504	7,776	549
Dividends – franking credit	2,855,343	3,422	218	2,843,250	3,338	237
Allowances, earnings, tips, director’s fees etc	2,297,379	3,801	463	2,344,140	3,778	453
Net rent	2,033,973	−1,828	−1,675	2,077,235	−1,749	−1,624
Net non-primary production amount	1,748,849	28,993	5,122	1,786,937	28,582	4,927
Net income or loss from business – non-primary production transferred from item P8	1,078,383	26,269	12,095	1,122,260	26,192	12,221
Dividends – unfranked amount	1,060,280	887	78	1,064,264	942	84
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	922,538	5,664	4,942	966,709	5,906	5,178
Australian Government pensions and allowances	645,097	10,127	10,250	676,083	10,318	10,368
Net capital gain	609,678	23,585	1,901	672,484	25,944	2,137
Total income or loss	12,964,285	59,851	44,697	13,213,814	60,714	45,471

Note
Total income or loss: components do not add to the total number of taxpayers because taxpayers may declare more than one type of income. Some components of total income are not listed in this table. The count, average and median for total income or loss are calculated including zeroes.

Table 4: Individuals – selected deductions, 2013–14 to 2014–15 income years

Deduction	2013–14			2014–15
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Work-related expenses	8,596,717	2,417	935	8,624,669	2,531	1,040
Cost of managing tax affairs	6,172,012	373	164	6,202,558	378	165
Gifts or donations	4,544,381	576	100	4,569,010	674	105
Other deductions	667,118	2,663	1,477	667,328	2,749	1,550
Interest deductions	334,906	2,469	120	309,744	2,426	127
Low value pool deduction	298,628	434	180	304,728	448	179
Dividend deductions	268,140	4,225	860	252,122	4,307	934
Personal superannuation contributions	196,697	18,591	23,295	206,952	21,205	25,000
Total deductions	12,964,285	2,571	683	13,213,814	2,693	708

Notes
Other deductions: this is the label on the return form and does not include all other deductions from the income tax return not listed in this 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. Some components of total deductions are not listed in this table. The count, average and median for total deductions are calculated including zeroes.

Table 5: Individuals – selected tax offsets and levies, 2013–14 to 2014–15 income years

Offset/levy	2013–14			2014–15
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Medicare levy	9,154,837	1,093	836	9,278,155	1,475	1,137
Low income tax offset	6,547,727	317	367	6,616,419	315	364
Zone or overseas forces tax offset	645,664	500	338	614,545	435	338
Seniors and pensioners tax offset	579,489	1,202	1,208	602,151	1,193	1,198
Commonwealth of Australia benefits and payments tax offset	377,410	550	537	413,099	583	576
Total temporary budget repair levy payable	na	na	na	398,190	3,248	1,161
Employment termination payment tax offset	338,296	3,702	364	352,388	4,041	391
Australian super income stream tax offset	221,204	2,821	2,142	234,913	2,877	2,198
Medicare levy surcharge	176,920	1,312	1,014	164,535	1,331	1,028
Total net medical expenses tax offset	272,701	814	448	162,128	988	517

Chart 7: Individuals – rental income and deductions, 2010–11 to 2014–15 income years

The data for the above chart is available at data.gov.auExternal Link.

Table 6: Individuals – interest in a rental property, 2012–13 to 2014–15 income years 

Property interests	2012–13	2013–14	2014–15
1	1,405,659	1,447,744	1,468,601
2	355,908	371,992	383,623
3	107,975	114,269	118,491
4	39,406	41,547	43,297
5	16,170	17,028	18,251
6 or more	17,221	18,343	19,254
Total	1,942,339	2,010,923	2,051,517

Note
An interest in a property means the property is solely owned, jointly owned or part-year owned – for example, bought or sold a property during the year.

Table 7: Individuals – workplace giving programs, 2012–13 to 2014–15 income years 

Employees/donations	2012–13	2013–14	2014–15
Total number of employees employed by workplace giving employers	2,928,725	3,173,802	3,319,105
Number of employees using workplace giving	141,910	156,289	162,573
Total donations given using workplace giving ($m)	28	31	43
Average donation ($)	197	201	261
Median donation ($)	na	na	76

Chart 8: Individuals –gifts or donations, by state, 2014–15 income year

 

The data for the above chart is available at data.gov.auExternal Link.

Chart 9: Number of individuals and net tax, by tax bracket, 2014–15 income year 

 

The data for the above chart is available at data.gov.auExternal Link.

Chart 10: Proportion of HELP debtors by size of debt, 2011–12 to 2015–16 financial years

 

The data for the above chart is available at data.gov.auExternal Link.

Chart 11: Median super balance, by age and gender, 2014–15 financial year

 

Note
Only individuals with an account balance greater than zero were included in this chart.

The data for the above chart is available at data.gov.auExternal Link.

Chart 12: Super balance, by state/territory and gender, 2014–15 financial year

Note
Only individuals with an account balance greater than zero were included in this chart.

The data for the above chart is available at data.gov.auExternal Link.

Table 8: Super balance, by taxable income, 2013–14 to 2014–15 financial years 

	2013–14			2014–15
Taxable income	Individuals (no.)	Average account balance ($)	Median account balance ($)	Individuals (no.)	Average account balance ($)	Median account balance ($)
Less than or equal to $18,200	1,939,981	94,247	13,671	1,938,506	100,758	13,650
$18,201 to $37,000	2,775,701	71,931	18,478	2,784,607	77,182	19,280
$37,001 to $80,000	4,667,881	96,957	47,799	4,757,215	101,739	50,694
$80,001 to $180,000	2,105,956	201,572	109,802	2,209,799	211,331	119,315
$180,000 or more	357,461	512,814	233,329	377,034	519,597	245,440
No income tax return	4,745,859	44,530	6,755	4,038,118	57,908	6,921
Total	16,592,839	99,695	33,479	16,105,279	111,205	35,642

Notes
The sum of those with taxable income ranges does not equal the total shown in other tables as some individuals lodging income tax returns do not have member contribution statements.Only member contribution statements with an account balance greater than zero were included in this table.

Individuals detailed tables

Table indexExternal Link
Individuals detailed tables index

Lists the different items shown in the individuals detailed tables and specifies in which table they appear.

Table 1External Link
Selected items for income years 1978–79 to 2014–15

Shows most items from the individual tax return (including items calculated by the ATO).

A new table (1B) shows counts, averages and medians for most items for the 2013–14 and 2014–15 income years.

Table 2External Link
Selected items for the 2014–15 income year, by:

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

A new multi-year table (2B) includes key items for the 2010–11 to 2014–15 income years.

Table 3External Link
Selected items for the 2014–15 income year, by:

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

A new multi-year table (3B) includes key items for the 2010–11 to 2014–15 income years.

Table 4External Link
Selected items for the 2014–15 income year, by:

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

Table 5External Link
Selected items for the 2014–15 income year, by:

• gender
• state/territory
• broad industry

Table 6External Link
Selected items for the 2014–15 income year, by:

• taxable status
• state/territory
• postcode

Table 7External Link
Top and bottom 10 postcodes for the 2014–15 income year:

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

Table 8External Link
Median and average taxable income, 2003–04, 2013–14 and 2014–15 income years, by:

• state/territory
• postcode

Table 9External Link
Selected items for the 2014–15 income year, by industry

Table 10External Link
Selected items for the 2014–15 income year, by:

• taxable income range
• total income or loss range.

A new multi-year table (10B) includes key items for the 2010–11 to 2014–15 income years.

Table 11External Link
Selected items for the 2014–15 income year, by:

• residency status
• lodgment method

Table 12External Link
Selected items for the 2014–15 income year, by:

• taxable status
• residency status
• taxable income range

Table 13External Link
Selected items for the 2014–15 income year, by:

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

Table 14External Link
Selected items for the 2014–15 income year, by:

• occupation
• gender
• taxable income range – tax brackets (14A, 14D)
• work-related expense range (14C)

A new multi-year table (14D) includes key items for the 2010–11 to 2014–15 income years.

Table 15External Link
Top 10 occupations based on average taxable income, for each state/territory, for the 2014–15 income year

Table 16External Link
Percentile distribution of taxable individuals, for the 2014–15 income year

Shows the totals, averages and medians for selected items by

• percentile distribution on taxable income
• gender

Table 17External Link
Selected items for the 2014–15 income year, for individuals with total business income or loss, by:

• entity size
• broad industry

Table 18External Link
Selected deductions for the 2014–15 income year, by:

• state/territory
• deduction type
• deduction claimed range

Table 19External Link
Selected rental property schedule items, for the 2014–15 income year, by:

• state/territory of property
• net rent position

A new multi-year table (19B) includes key items for the 2012–13 to 2014–15 income years.

Table 20External Link
Number of HELP debtors, as at 30 June 2016, by:

• HELP repayment income
• state/territory

Table 21External Link
Outstanding HELP debt, by size of outstanding balance, 2005–06 to 2015–16 financial years

Table 22External Link
Outstanding HELP debt, by state/territory of residence, 2005–06 to 2015–16 financial years

Table 23External Link
Super fund contributions to APRA funds, 2010–11 to 2014–15 financial years

A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

Table 24External Link
Super fund contributions to SMSFs, 2010–11 to 2014–15 financial years

A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

Table 25External Link
Super fund contributions, for the 2014–15 financial year, by:

• super total accounts balance range
• taxable income range - tax brackets
• age range

Table 26External Link
Super fund contributions, for the 2014–15 financial year, by:

• age range
• gender
• taxable income range – tax brackets

Table 27External Link
Super fund contributions, for the 2014–15 financial year, by:

• state/territory
• gender
• age range

Table 28External Link
Count, average and median of selected items, by postcode, for the 2014–15 income year:

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

Individuals postcode maps

Taxation statistics data for the 2014-15 income yearExternal Link is available on NationalMap.

NationalMap provides a common web platform for the visualisation and exploration of open spatial data released by all levels of government.

For the 2014–15 income year, the map will show the average and median of:

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

See also:

• About NationalMapExternal Link
• 2011–12 to 2013–14External Link income years on NationalMap.

Individuals sample files

A series of sample files of individual tax return information is available for more advanced users. 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 2011–12 income year onwards, these files contain a 2% sample of records.

To find out what items are included in the 2014–15 individual sample file, view the Individuals sample file indexExternal Link on data.gov.au.

To request access to the individual sample files, you can email us at taxstats@ato.gov.au.