Individuals
The Individuals section includes data on most of the return labels and calculations from the Individual tax return form for 2017 and the member contribution statement.
Find out about:
Individuals summary tables and charts
Table 3: Individuals – median and average key items, by sex, 2015–16 and 2016–17 income years
|
2015–16
|
2016–17
|
Male
|
Female
|
Total
|
Male
|
Female
|
Total
|
Average taxable income ($)
|
69,644
|
48,043
|
58,689
|
69,278
|
48,118
|
59,014
|
Median taxable income ($)
|
52,316
|
37,767
|
43,877
|
52,376
|
37,908
|
44,382
|
Average net tax ($)
|
22,281
|
13,672
|
18,352
|
22,237
|
13,829
|
18,378
|
Median net tax ($)
|
13,182
|
7,979
|
10,488
|
13,324
|
8,219
|
10,676
|
Average superannuation account balance ($)
|
134,240
|
102,346
|
115,945
|
146,421
|
114,350
|
128,024
|
Median superannuation account balance ($)
|
45,887
|
34,630
|
37,473
|
50,239
|
38,781
|
41,731
|
To access this data in Excel format, as well as similar data back to the 2014–15 income year, download Snapshot table 4External Link from data.gov.au.
Chart 4: Individuals – top 10 postcodes, by average taxable income
To access the data for this chart, as well as similar data back to the 2011–12 income year, download Snapshot table 5External Link from data.gov.au.
Chart 5: Individuals – top 10 occupations, by average taxable income
To access the data for this chart, as well as similar data back to the 2013–14 income year, download Snapshot table 5External Link from data.gov.au.
Table 4a: Individuals – single people with private health insurance, by income tier and age, 2016–17 income year
Single people
|
Tier 0:
$90,000 or less
|
Tier 1:
$90,001 to $105,000
|
Tier 2:
$105,001 to $140,000
|
Tier 3:
$140,001 or more
|
Less than 65 years of age (no.)
|
1,299,389
|
146,215
|
170,155
|
137,953
|
65 to 69 years (no.)
|
90,098
|
5,231
|
6,186
|
6,597
|
70 years or more (no.)
|
175,733
|
5,729
|
7,952
|
13,807
|
Unspecified (no.)
|
322
|
1
|
2
|
307
|
Table 4b Individuals – members of a couple with private health insurance, by income tier and age, 2016–17 income year
Members of a couple
|
Tier 0:
$180,000 or less
|
Tier 1:
$180,001 to $210,000
|
Tier 2:
$210,001 to $280,000
|
Tier 3:
$280,001 or more
|
Less than 65 years of age (no.)
|
3,207,213
|
420,232
|
481,551
|
439,475
|
65 to 69 years (no.)
|
340,816
|
15,431
|
19,340
|
22,868
|
70 years or more (no.)
|
444,453
|
11,368
|
15,937
|
22,175
|
Unspecified (no.)
|
91,912
|
11,397
|
11,817
|
7,408
|
In these tables, Income tier is determined by your income for surcharge purposes.
To access this data in Excel format, as well as similar data back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.
Chart 6: Number of individuals and net tax, by tax bracket, 2016–17 income year
To access the data for this chart, as well as similar data back to the 2012–13 income year, download Snapshot table 5External Link from data.gov.au.
Table 5: Individuals – selected income items, 2015–16 to 2016–17 income years
Income item
|
2015–16
|
2016–17
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Salary or wages
|
10,655,497
|
58,827
|
48,636
|
10,912,139
|
59,328
|
49,397
|
Gross interest
|
7,799,548
|
1,396
|
109
|
7,746,341
|
1,242
|
91
|
Dividends – franked amount
|
2,888,043
|
7,753
|
537
|
2,847,231
|
7,861
|
522
|
Dividends – franking credit
|
2,883,230
|
3,326
|
231
|
2,840,557
|
3,292
|
225
|
Allowances, earnings, tips, director’s fees etc
|
2,350,523
|
3,717
|
446
|
2,436,214
|
3,623
|
428
|
Net rent
|
2,116,755
|
−1,683
|
−1,565
|
2,179,107
|
−1,512
|
−1,427
|
Partnerships and trusts – net non-primary production amount
|
1,778,895
|
29,623
|
5,088
|
1,783,170
|
30,731
|
5,487
|
Net income or loss from business – non-primary production
|
1,165,174
|
26,571
|
12,413
|
1,223,272
|
26,680
|
12,329
|
Dividends – unfranked amount
|
1,009,691
|
970
|
70
|
1,066,285
|
928
|
63
|
Australian Government allowances and payments like Newstart, Youth allowance and Austudy payment
|
986,562
|
6,032
|
5,266
|
972,823
|
6,188
|
5,462
|
Assessable foreign source income
|
739,285
|
7,584
|
346
|
730,016
|
8,130
|
450
|
Net capital gain
|
661,564
|
27,371
|
1,634
|
698,060
|
28,721
|
2,154
|
Australian Government pensions and allowances
|
683,487
|
10,771
|
10,855
|
690,932
|
10,833
|
11,008
|
Total income or loss
|
13,508,101
|
61,465
|
46,108
|
13,870,745
|
61,781
|
46,576
|
In this table:
- Total income or loss components do not add to the total number of taxpayers because taxpayers may declare more than one type of income.
- Some components of total income are not listed.
- The count, average and median for total income or loss are calculated including zeroes.
To access this data in Excel format, as well as similar data back to the 2007–08 income year, download Snapshot table 4External Link from data.gov.au.
Table 6: Individuals – selected deduction items, 2015–16 to 2016–17 income years
Deduction item
|
2015–16
|
2016–17
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Work-related expenses
|
8,627,122
|
2,548
|
1,123
|
8,840,669
|
2,487
|
1,122
|
Cost of managing tax affairs
|
6,087,224
|
371
|
170
|
6,102,730
|
375
|
171
|
Gifts or donations
|
4,511,057
|
634
|
110
|
4,522,137
|
770
|
110
|
Other deductions
|
705,091
|
2,840
|
1,557
|
725,387
|
2,882
|
1,596
|
Low value pool deduction
|
302,859
|
456
|
183
|
302,435
|
458
|
182
|
Dividend deductions
|
262,835
|
3,860
|
817
|
258,528
|
3,658
|
717
|
Interest deductions
|
275,884
|
2,648
|
139
|
250,723
|
2,681
|
138
|
Personal superannuation contributions
|
208,111
|
21,764
|
26,500
|
214,204
|
22,521
|
28,524
|
Total deductions
|
13,508,101
|
2,638
|
711
|
13,870,745
|
2,631
|
700
|
In this table:
- Other deductions is the label on the return form and does not include all other deductions from the tax return not listed.
- Total deductions components do not add to the total number of taxpayers claiming deductions because taxpayers may claim more than one type of deduction.
- Some components of total deductions are not listed.
- The count, average and median for total deductions are calculated including zeroes.
To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.
Table 7: Individuals – selected tax offsets and levies, 2015–16 to 2016–17 income years
Offset/levy
|
2015–16
|
2016–17
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Individuals
(no.)
|
Average
($)
|
Median
($)
|
Medicare levy
|
9,385,453
|
1,510
|
1,166
|
9,562,761
|
1,528
|
1,186
|
Low income tax offset
|
6,627,045
|
314
|
360
|
6,729,323
|
313
|
358
|
Small business income tax offset
|
785,593
|
309
|
165
|
905,405
|
428
|
282
|
Seniors and pensioners tax offset
|
611,607
|
1,188
|
1,188
|
613,419
|
1,181
|
1,173
|
Foreign income tax offset
|
588,387
|
1,602
|
30
|
570,083
|
1,679
|
34
|
Zone or overseas forces tax offset
|
496,049
|
327
|
143
|
480,455
|
319
|
133
|
Commonwealth of Australia benefits and payments tax offset
|
429,488
|
611
|
605
|
437,919
|
629
|
626
|
Temporary budget repair levy payable
|
415,597
|
3,315
|
1,168
|
427,497
|
3,280
|
1,169
|
Employment termination payment tax offset
|
342,816
|
3,801
|
388
|
322,487
|
4,263
|
372
|
Australian superannuation income stream tax offset
|
232,871
|
2,963
|
2,290
|
227,672
|
3,045
|
2,359
|
Medicare levy surcharge
|
188,629
|
1,280
|
1,008
|
196,807
|
1,308
|
1,027
|
To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.
Chart 7: Individuals – returns by lodgment type, 2016–17 income year
To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.
Chart 8: Individuals – returns by sex, 2012–13 to 2016–17 income years
To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.
Chart 9: Individuals – returns by state/territory, 2016–17 income year
To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.
Chart 10: Individuals – rental income and deductions, 2012–13 to 2016–17 income years
To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.
Table 8: Individuals – interest in a rental property, by overall net rent outcome, 2015–16 to 2016–17 income years
Property interests (no.)
|
2015–16
|
2016–17
|
Net rent loss
(no.)
|
Net rent neutral/ profit
(no)
|
Total individuals
(no.)
|
Net rent loss
(no.)
|
Net rent neutral/ profit
(no.)
|
Total individuals
(no.)
|
1
|
917,287
|
577,221
|
1,494,508
|
929,961
|
606,151
|
1,536,112
|
2
|
242,300
|
153,737
|
396,037
|
247,312
|
160,659
|
407,971
|
3
|
72,750
|
49,946
|
122,696
|
73,893
|
52,022
|
125,915
|
4
|
26,051
|
19,187
|
45,238
|
26,703
|
19,757
|
46,460
|
5
|
10,776
|
8,104
|
18,880
|
11,126
|
8,378
|
19,504
|
6 or more
|
11,310
|
8,713
|
20,023
|
11,349
|
9,008
|
20,357
|
Total
|
1,280,474
|
816,908
|
2,097,382
|
1,300,344
|
855,975
|
2,156,319
|
In this table an interest in a property means the property may be solely or jointly owned, and includes properties bought or sold during the year.
To access this data in Excel format, as well as similar data back to the 1999–2000 income year, download Snapshot table 4External Link from data.gov.au.
Table 9: Individuals – workplace giving programs, 2014–15 to 2016–17 income years
|
2014–15
|
2015–16
|
2016–17
|
Total employees employed by workplace giving employers (no.)
|
3,319,105
|
3,601,066
|
3,553,057
|
Employees using workplace giving (no.)
|
162,573
|
169,714
|
173,466
|
Total donations given using workplace giving ($m)
|
43
|
35
|
36
|
Average donation ($)
|
261
|
206
|
208
|
Median donation ($)
|
76
|
75
|
78
|
To access this data in Excel format, as well as similar data back to the 2012–13 income year, download Snapshot table 4External Link from data.gov.au.
Chart 11: Individuals – gifts or donations, by state/territory, 2016–17 income year
To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.
Chart 12: Median super balance, by age and sex, 2016–17 financial year
Only individuals with an account balance greater than zero were included in this chart.
To access the data for this chart, as well as similar data back to the 2013–14 financial year, download Snapshot table 5External Link from data.gov.au.
Chart 13: Super balance, by state/territory and sex, 2016–17 financial year
Only individuals with an account balance greater than zero were included in this chart.
To access the data for this chart, as well as similar data back to the 2013–14 income year, download Snapshot table 5External Link from data.gov.au.
Table 10: Super balance, by taxable income, 2015–16 to 2016–17 financial years
Taxable income
|
2015–16
|
2016–17
|
Individuals
(no.)
|
Average account balance
($)
|
Median account balance
($)
|
Individuals
(no.)
|
Average account balance
($)
|
Median account balance
($)
|
Less than or equal to $18,200
|
1,974,350
|
108,884
|
15,584
|
2,025,162
|
122,506
|
17,468
|
$18,201 to $37,000
|
2,772,218
|
80,239
|
18,894
|
2,786,488
|
89,241
|
19,788
|
$37,001 to $80,000
|
4,818,100
|
101,187
|
49,234
|
5,399,194
|
114,316
|
56,159
|
$80,001 to $180,000
|
2,363,753
|
212,081
|
120,714
|
2,025,970
|
241,342
|
139,902
|
$180,000 or more
|
396,982
|
532,278
|
254,273
|
409,033
|
582,420
|
279,587
|
No tax return
|
4,037,426
|
63,598
|
8,817
|
4,028,609
|
72,752
|
10,237
|
Total
|
16,362,829
|
115,945
|
37,473
|
16,674,456
|
128,194
|
41,731
|
In this table:
- Only individuals that had a member contribution statement with an account balance greater than zero were included in the calculation of averages and medians.
- The sum of those with taxable income ranges does not equal the total shown in other tables. This is because some individuals lodging tax returns do not have member contribution statements.
To access this data in Excel format, as well as similar data back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.