Individuals
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Individuals summary tables and charts
Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2015–16 income year includes data processed up to 31 October 2017.
Chart 4: Individuals – returns by lodgment type, 2015–16 income year
The data for the above chart, as well as similar data back to the 2009–10 income year, is available at data.gov.auExternal Link.
Chart 5: Individuals – returns by gender, 2011–12 to 2015–16 income years
The data for the above chart, as well as similar data back to the 2009–10 income year, is available at data.gov.auExternal Link.
Chart 6: Individuals – returns by state or territory, 2015–16 income year
The data for the above chart, as well as similar data back to the 2009–10 income year, is available at data.gov.auExternal Link.
Infographic 1: Individuals – top 10 postcodes, by average taxable income
The data for the above infographic is available at data.gov.auExternal Link.
Infographic 2: Individuals – top 10 occupations, by average taxable income
The data for the above infographic is available at data.gov.auExternal Link.
Table 3: Individuals – selected income items, 2014–15 to 2015–16 income years
Income item
|
2014–15
|
2015–16
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Salary or wages
|
10,469,919
|
57,576
|
47,502
|
10,655,497
|
58,827
|
48,636
|
Gross interest
|
7,659,362
|
1,622
|
138
|
7,799,548
|
1,396
|
109
|
Dividends – franked amount
|
2,849,504
|
7,776
|
549
|
2,888,043
|
7,753
|
537
|
Dividends – franking credit
|
2,843,250
|
3,338
|
237
|
2,883,230
|
3,326
|
231
|
Allowances, earnings, tips, director’s fees etc
|
2,344,140
|
3,778
|
453
|
2,350,523
|
3,717
|
446
|
Net rent
|
2,077,235
|
-1,749
|
-1,624
|
2,116,755
|
-1,683
|
-1,565
|
Partnerships and trusts - net non-primary production amount
|
1,786,937
|
28,582
|
4,927
|
1,778,895
|
29,623
|
5,088
|
Net income or loss from business – non-primary production
|
1,122,260
|
26,192
|
12,221
|
1,165,174
|
26,571
|
12,413
|
Dividends - unfranked amount
|
1,064,264
|
942
|
84
|
1,009,691
|
970
|
70
|
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment
|
966,709
|
5,906
|
5,178
|
986,562
|
6,032
|
5,266
|
Assessable foreign source income
|
712,235
|
7,126
|
288
|
739,285
|
7,584
|
346
|
Australian Government pensions and allowances
|
676,083
|
10,318
|
10,368
|
683,487
|
10,771
|
10,855
|
Net capital gain
|
672,484
|
25,944
|
2,137
|
661,564
|
27,371
|
1,634
|
Total income or loss
|
13,213,814
|
60,714
|
45,471
|
13,508,101
|
61,465
|
46,108
|
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, 2014–15 to 2015–16 income years
Deduction
|
2014–15
|
2015–16
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Work-related expenses
|
8,624,669
|
2,531
|
1,040
|
8,627,122
|
2,548
|
1,123
|
Cost of managing tax affairs
|
6,202,558
|
378
|
165
|
6,087,224
|
371
|
170
|
Gifts or donations
|
4,569,010
|
674
|
105
|
4,511,057
|
634
|
110
|
Other deductions
|
667,328
|
2,749
|
1,550
|
705,091
|
2,840
|
1,557
|
Low value pool deduction
|
304,728
|
448
|
179
|
302,859
|
456
|
183
|
Interest deductions
|
309,744
|
2,426
|
127
|
275,884
|
2,648
|
139
|
Dividend deductions
|
252,122
|
4,307
|
934
|
262,835
|
3,860
|
817
|
Personal superannuation contributions
|
206,952
|
21,205
|
25,000
|
208,111
|
21,764
|
26,500
|
Total deductions
|
13,213,814
|
2,693
|
708
|
13,508,101
|
2,638
|
711
|
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, 2014–15 to 2015–16 income years
Offset/levy
|
2014–15
|
2015–16
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Individuals (no.)
|
Average ($)
|
Median ($)
|
Medicare levy
|
9,278,155
|
1,475
|
1,137
|
9,385,453
|
1,510
|
1,166
|
Low income tax offset
|
6,616,419
|
315
|
364
|
6,627,045
|
314
|
360
|
Small business income tax offset
|
na
|
na
|
na
|
785,593
|
309
|
165
|
Seniors and pensioners tax offset
|
602,151
|
1,193
|
1,198
|
611,607
|
1,188
|
1,188
|
Foreign income tax offset
|
565,459
|
1,689
|
25
|
588,387
|
1,602
|
30
|
Zone or overseas forces tax offset
|
614,545
|
435
|
338
|
496,049
|
327
|
143
|
Commonwealth of Australia benefits and payments tax offset
|
413,099
|
583
|
576
|
429,488
|
611
|
605
|
Temporary budget repair levy payable
|
398,190
|
3,248
|
1,161
|
415,597
|
3,315
|
1,168
|
Employment termination payment tax offset
|
352,388
|
4,041
|
391
|
342,816
|
3,801
|
388
|
Australian superannuation income stream tax offset
|
234,913
|
2,877
|
2,198
|
232,871
|
2,963
|
2,290
|
Medicare levy surcharge
|
164,535
|
1,331
|
1,028
|
188,629
|
1,280
|
1,008
|
Chart 7: Individuals – rental income and deductions, 2011–12 to 2015–16 income years
The data for the above chart, as well as similar data back to the 2009–10 income year, is available at data.gov.auExternal Link.
Table 6: Individuals – interest in a rental property, by overall net rent outcome, 2014–15 to 2015–16 income years
Property interests
|
2014–15
|
2015–16
|
Overall Net rent loss
|
Overall Net rent neutral/ profit
|
Total individuals
|
Overall Net rent loss
|
Overall Net rent neutral/ profit
|
Total individuals
|
1
|
912,356
|
556,245
|
1,468,601
|
917,287
|
577,221
|
1,494,508
|
2
|
235,937
|
147,686
|
383,623
|
242,300
|
153,737
|
396,037
|
3
|
70,465
|
48,026
|
118,491
|
72,750
|
49,946
|
122,696
|
4
|
24,922
|
18,375
|
43,297
|
26,051
|
19,187
|
45,238
|
5
|
10,445
|
7,806
|
18,251
|
10,776
|
8,104
|
18,880
|
6 or more
|
10,823
|
8,431
|
19,254
|
11,310
|
8,713
|
20,023
|
Total
|
1,264,948
|
786,569
|
2,051,517
|
1,280,474
|
816,908
|
2,097,382
|
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, 2013–14 to 2015–16 income years
Employees/donations
|
2013–14
|
2014–15
|
2015–16
|
Total number of employees employed by workplace giving employers
|
3,173,802
|
3,319,105
|
3,601,066
|
Number of employees using workplace giving
|
156,289
|
162,573
|
169,714
|
Total donations given using workplace giving ($m)
|
31
|
43
|
35
|
Average donation ($)
|
201
|
261
|
206
|
Median donation ($)
|
na
|
76
|
75
|
Chart 8: Individuals – gifts or donations, by state or territory, 2015–16 income year
The data for the above chart, as well as similar data back to the 2014–15 income year, is available at data.gov.auExternal Link.
Chart 9: Number of individuals and net tax, by tax bracket, 2015–16 income year
The data for the above chart, as well as similar data back to the 2012–13 income year, is available at data.gov.auExternal Link.
Chart 10: Proportion of HELP debtors by size of debt, 2012–13 to 2016–17 financial years
The data for the above chart, as well as similar data back to the 2010–11 income year, is available at data.gov.auExternal Link.
Chart 11: Median super balance, by age and gender, 2015–16 financial year
Note: Only individuals with an account balance greater than zero were included in this chart.The data for the above chart, as well as similar data back to the 2013–14 income year, is available at data.gov.auExternal Link.
Chart 12: Super balance, by state/territory and gender, 2015–16 financial year
Note: Only individuals with an account balance greater than zero were included in this chart.The data for the above chart, as well as similar data back to the 2013–14 income year, is available at data.gov.auExternal Link.
Table 8: Super balance, by taxable income, 2014–15 to 2015–16 financial years
Taxable income
|
2014–15
|
2015–16
|
Individuals
(no.)
|
Average account balance
($)
|
Median account balance
($)
|
Individuals
(no.)
|
Average account balance
($)
|
Median account balance
($)
|
Less than or equal to $18,200
|
1,938,506
|
103,525
|
15,107
|
1,974,350
|
108,884
|
15,584
|
$18,201 to $37,000
|
2,784,607
|
77,930
|
19,739
|
2,772,218
|
80,239
|
18,894
|
$37,001 to $80,000
|
4,757,215
|
102,179
|
51,012
|
4,818,100
|
101,187
|
49,234
|
$80,001 to $180,000
|
2,209,799
|
212,569
|
120,104
|
2,363,753
|
212,081
|
120,714
|
$180,000 or more
|
377,034
|
523,248
|
247,652
|
396,982
|
532,278
|
254,273
|
No income tax return
|
4,038,118
|
59,447
|
7,703
|
4,037,426
|
63,598
|
8,817
|
Total
|
16,105,279
|
112,738
|
36,820
|
16,362,829
|
115,945
|
37,473
|
Notes
Only individuals that had a member contribution statement with an account balance greater than zero were included in the calculation of averages and medians in this table.
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.Individuals 100 People statistics
There were 13.5 million individuals who sent their tax returns to us for the 2015–16 income year. Below we represent these tax returns as 100 people. The figures for other income years are available in our individuals detailed tables section.
We received 52 tax returns from males and 48 from females.
These people sent their tax returns to us from all over Australia:
• 31 from New South Wales
• 25 from Victoria
• 20 from Queensland
• 11 from Western Australia
• 7 from South Australia
• 2 from Tasmania
• 2 from the Australian Capital Territory
• 1 from the Northern Territory
• 1 from overseas or an unknown address.
We received tax returns from five different generations:
• 18 from generation Z
• 26 from generation Y
• 27 from generation X
• 23 from baby boomers
• 6 from seniors.
People lodged their tax returns in different ways:
• 73 through a tax agent
• 25 using MyTax
• 2 by paper.
We received tax returns from people in all sorts of occupations:
• 23 were blue collar workers
• 39 were white collar workers
• 16 came from the service sector
• 22 didn't specify their occupation or had no occupation.
33 people donated to charities and then claimed deductions.
Five people declared capital gains.
64 people claimed work-related expenses, of these:
• 20 claimed under $500
• 10 claimed between $500 and $1,000
• 34 claimed over $1,000.
16 people earned rental income:
• 10 had a net rental loss
• 6 had a net rental profit.
After we assessed the tax returns:
• 77 people received a refund
• 16 people owed tax
• 7 balanced perfectly.
Nine people operated a business in their own name:
• 2 made a loss
• 7 made a profit.
And if we rank our 100 people by their taxable incomes:
• People with the top three taxable incomes paid 30% of all net tax.
• The next six paid 19% of all net tax.
• The next 30 paid 40% of all net tax.
• The next 36 paid 11% of all net tax.
• The last 25 didn't pay any tax.
See also:
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 2015–16
Shows most items from the individual tax return (including items calculated by the ATO). Table 1B shows counts, averages and medians for most items for the 2014–15 and 2015–16 income years.
Table 2External Link
Selected items for the 2015–16 income year, by:
- lodgment method
- gender
- taxable status
- state/territory
- age range
- income years 2010–11 to 2015–16 (2B).
Table 3External Link
Selected items for the 2015–16 income year, by:
- gender
- taxable status
- age range
- taxable income range
- income years 2010–11 to 2015–16 (3B).
Table 4External Link
Selected items for the 2015–16 income year, by:
- gender
- taxable status
- state/territory
- taxable income range.
Table 5External Link
Selected items for the 2015–16 income year, by:
- gender
- state/territory
- broad industry.
Table 6External Link
Selected items for the 2015–16 income year, by:
- taxable status (6A)
- state/territory
- postcode
- taxable income range – tax brackets (6C).
Table 7External Link
Average taxable income, for the 2015–16 income year, by:
- top and bottom 10 postcodes, Australia wide (7A)
- top and bottom 10 postcodes, for each state/territory (7B)
- state/territory for all postcodes (7C).
Table 8External Link
Median and average taxable income, 2003–04, 2013–14, 2014–15 and 2015–16 income years, by:
- state/territory
- postcode.
Table 9External Link
Selected items for the 2015–16 income year, by:
- broad industry
- fine industry.
Table 10External Link
Selected items for the 2015–16 income year, by:
- taxable income range
- total income or loss range
- income years 2010–11 to 2015–16 (10B).
Table 11External Link
Selected items for the 2015–16 income year, by:
- residency status
- lodgment method.
Table 12External Link
Selected items for the 2015–16 income year, by:
- taxable status
- residency status
- taxable income range.
Table 13External Link
Selected items for the 2015–16 income year, by:
- age range
- residency status
- gender
- tax assessment range.
Table 14External LinkSelected items for the 2015–16 income year, by:
- occupation
- gender
- taxable income range – tax brackets (14A, 14C)
- income years 2010–11 to 2015–16 (14C).
Table 15External Link
Average and median taxable income and salary and wages, for the 2015–16 income year, by:
- occupation
- state/territory
- top 10 based on average taxable income (15B).
Table 16External Link
Percentile distribution of taxable individuals, for the 2015–16 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 2015–16 income year, for individuals with total business income or loss, by:
- entity size
- broad industry.
Table 18External Link
Selected deductions for the 2015–16 income year, by:
- deduction claimed range
- state/territory (18A)
- occupation and gender (18B).
Table 19External Link
Selected rental property schedule items, for the 2015–16 income year, by:
- state/territory of property
- net rent position
- income years 2012–13 to 2015–16 (19B).
Table 20External Link
Number of HELP debtors, as at 30 June 2017, by:
- HELP repayment income
- state/territory.
Table 21External Link
Outstanding HELP debt, by size of outstanding balance, 2005–06 to 2016–17 financial years
Table 22External Link
Outstanding HELP debt, by state/territory of residence, 2005–06 to 2016–17 financial years
Table 23External Link
Selected member contribution statement items, for APRA funds, 2010–11 to 2015–16 financial years
Table 23B shows averages and medians for most items on the member contribution statement for the 2012–13 to 2015–16 income years.
Table 24External Link
Selected member contribution statement items, for SMSFs, 2010–11 to 2015–16 financial years
Table 24B shows averages and medians for most items on the member contribution statement for the 2012–13 to 2015–16 income years.
Table 25External Link
Super fund contributions, for the 2015–16 financial year, by:
- super total accounts balance range
- taxable income range – tax brackets
- age range.
Table 26External Link
Super fund contributions and account balance, for the 2015–16 financial year, by:
- age range
- gender
- taxable income range – tax brackets.
Table 27External Link
Super fund contributions and account balance, for the 2015–16 financial year, by:
- state/territory
- gender
- age range.
Table 28External Link
Count, average and median of selected items, by postcode, for the 2015–16 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.
Table 29External Link100 People statistics, for selected income years:
- 2008–09 income year
- 2012–13 to 2015–16 income years.
Individuals postcode maps
Taxation statistics data for the 2015–16 income year is available on NationalMapExternal Link.
NationalMap provides a common web platform for the visualisation and exploration of open spatial data released by all levels of government.
For the 2015–16 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.
Also available on NationalMap is similar data for the 2011–12 to 2014–15External Link income years.
See also:
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 2015–16 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.