Individuals

The Individuals section includes data on most of the labels and calculations from the tax return for individuals and the superannuation member contributions statement.

Individuals summary tables and charts

• Table 3: Individuals – median and average key items, by sex
• Chart 4: Individuals – top 10 postcodes, by average taxable income
• Chart 5: Individuals – top 10 occupations, by average taxable income
• Table 4: Individuals – private health insurance, by family status, income tier and age
• Chart 6: Individuals – net tax, by tax bracket
• Table 5: Individuals – selected income items over two years
• Table 6: Individuals – selected deductions over two years
• Table 7: Individuals – selected tax offsets and levies over two years
• Chart 7: Individuals – returns by lodgment type
• Chart 8: Individuals – returns by sex over five years
• Chart 9: Individuals – returns by state/territory
• Chart 10: Individuals – rental income and deductions over five years
• Table 8: Individuals – interest in a rental property, by overall net rent outcome over two years
• Chart 11: Individuals – gifts or donations by state/territory
• Table 9: Individuals – workplace giving programs over three years
• Chart 12: Individuals – median super balance, by age and sex
• Chart 13: Individuals – super balance, by state/territory and sex
• Table 10: Individuals – super balance, by taxable income range over two years

Table 3: Individuals – median and average key items, by sex, 2016–17 and 2017–18 income years

	2016–17			2017–18
	Male	Female	Total	Male	Female	Total
Average taxable income ($)	69,278	48,118	59,014	71,917	49,922	61,217
Median taxable income ($)	52,376	37,908	44,382	54,252	39,058	45,882
Average net tax ($)	22,237	13,829	18,378	23,241	14,582	19,248
Median net tax ($)	13,324	8,219	10,676	14,036	8,699	11,266
Average superannuation account balance ($)	146,421	114,350	128,024	153,288	120,185	134,770
Median superannuation account balance ($)	50,239	38,781	41,731	53,810	41,776	45,235

To access this data in Excel format and similar data dating back to the 2012–13 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 and similar data dating back to the 2010–11 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 and similar data dating back to the 2010–11 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, 2017–18 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.)	1,282,814	155,244	186,836	152,691
65 to 69 years (no.)	93,306	5,758	6,897	7,218
70 years or more (no.)	184,065	6,071	8,552	15,251
Unspecified (no.)	278	5	1	285
Dependent child for PHI rebate purposes (no.)	369,108	2,330	2,046	3,681

Table 4b Individuals – members of a couple with private health insurance, by income tier and age, 2017–18 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.)	3,134,837	451,360	529,788	482,807
65 to 69 years (no.)	345,439	16,809	21,091	23,855
70 years or more (no.)	468,852	12,556	16,898	24,984
Unspecified (no.)	81,499	11,127	12,121	7,944

In these tables, Income tier is determined by your income for surcharge purposes.

To access this data in Excel format and similar data dating back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.

Chart 6: Individuals – net tax, by tax bracket, 2017–18 income year

To access the data for this chart and similar data dating back to the 2010–11 income year, download Snapshot table 5External Link from data.gov.au.

Table 5: Individuals – selected income items, 2016–17 to 2017–18 income years

Income item	2016–17			2017–18
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Salary or wages	10,912,139	59,328	49,397	11,231,834	61,451	51,126
Gross interest	7,746,341	1,242	91	7,843,912	1,216	80
Dividends – franked amount	2,847,231	7,861	522	2,823,648	8,743	557
Dividends – franking credit	2,840,557	3,292	225	2,816,409	3,634	240
Allowances, earnings, tips, director’s fees etc.	2,436,214	3,623	428	2,544,800	3,676	424
Net rent	2,179,107	−1,512	−1,427	2,229,520	−1,623	−1,443
Partnerships and trusts – net non-primary production amount	1,783,170	30,731	5,487	1,812,314	32,367	5,533
Net income or loss from business – non-primary production	1,223,272	26,680	12,329	1,273,294	27,296	12,551
Dividends – unfranked amount	1,066,285	928	63	1,070,313	903	58
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	972,823	6,188	5,462	952,584	6,312	5,572
Assessable foreign source income	730,016	8,130	450	782,341	123,257	395
Net capital gain	698,060	28,721	2,154	774,298	30,794	2,290
Other net foreign source income	623,824	3,538	173	646,731	3,743	204
Australian Government pensions and allowances	690,932	10,833	11,008	638,670	11,691	12,249
Total income or loss	13,870,745	61,781	46,576	14,288,292	63,904	48,036

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 zeros.

To access this data in Excel format and similar data dating back to the 2007–08 income year, download Snapshot table 4External Link from data.gov.au.

Table 6: Individuals – selected deductions, 2016–17 to 2017–18 income years

Deduction item	2016–17			2017–18
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Work-related expenses	8,840,669	2,487	1,122	8,950,205	2,424	1,116
Cost of managing tax affairs	6,102,730	375	171	n/a	n/a	n/a
Other expenses included in managing your tax affairs	n/a	n/a	n/a	5,971,242	333	175
Gifts or donations	4,522,137	770	110	4,430,597	846	115
Other deductions	725,387	2,882	1,596	714,428	2,994	1,639
Personal superannuation contributions	214,204	22,521	28,524	356,012	14,307	15,000
Low value pool deduction	302,435	458	182	294,757	445	178
Dividend deductions	258,528	3,658	717	268,107	3,523	612
Interest deductions	250,723	2,681	138	222,174	2,982	152
Interest charged by ATO	n/a	n/a	n/a	213,386	1,419	220
Total deductions	13,870,745	2,631	700	14,288,292	2,576	679

In this table:

• Cost of managing tax affairs for 2017–18 onwards is reported at three labels rather than one. Two of the three are included in the table.
• Other deductions is a label on the tax return 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 zeros.

To access this data in Excel format and similar data dating back to the 2002–03 income year, download Snapshot table 4External Link from data.gov.au.

Table 7: Individuals – selected tax offsets and levies, 2016–17 to 2017–18 income years

Offset/levy	2016–17			2017–18
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Medicare levy	9,562,761	1,528	1,186	9,884,855	1,588	1,226
Low income tax offset	6,729,323	313	358	6,747,465	310	353
Small business income tax offset	905,405	428	282	981,516	433	286
Seniors and pensioners tax offset	613,419	1,181	1,173	613,297	1,183	1,172
Foreign income tax offset	570,083	1,679	34	590,625	1,835	40
Zone or overseas forces tax offset	480,455	319	133	475,160	319	132
Commonwealth of Australia benefits and payments tax offset	437,919	629	626	435,565	656	652
Employment termination payment tax offset	322,487	4,263	372	323,898	3,478	322
Medicare levy surcharge	196,807	1,308	1,027	274,844	1,290	1,027
Australian superannuation income stream tax offset	227,672	3,045	2,359	195,988	3,151	2,630

To access this data in Excel format and similar data dating back to the 2002–03 income year, download Snapshot table 4External Link from data.gov.au.

Chart 7: Individuals – returns by lodgment type, 2017–18 income year

To access the data for this chart and similar data dating back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 8: Individuals – returns by sex, 2013–14 to 2017–18 income years

To access the data for this chart and similar data dating 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 and similar data dating back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 10: Individuals – rental income and deductions, 2013–14 to 2017–18 income years

To access the data for this chart and similar data dating 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, 2016–17 to 2017–18 income years

Property interests (no.)	2016–17			2017–18
	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	929,961	606,151	1,536,112	943,092	628,125	1,571,217
2	247,312	160,659	407,971	254,508	164,298	418,806
3	73,893	52,022	125,915	76,304	53,480	129,784
4	26,703	19,757	46,460	27,300	20,169	47,469
5	11,126	8,378	19,504	11,298	8,563	19,861
6 or more	11,349	9,008	20,357	11,613	9,143	20,756
Total	1,300,344	855,975	2,156,319	1,324,115	883,778	2,207,893

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 and similar data dating back to the 1999–2000 income year, download Snapshot table 4External Link from data.gov.au.

Table 9: Individuals – workplace giving programs, 2015–16 to 2017–18 income years

	2015–16	2016–17	2017–18
Total employees employed by workplace giving employers (no.)	3,601,066	3,553,057	3,825,871
Employees using workplace giving (no.)	169,714	173,466	181,456
Total donations given using workplace giving ($m)	35	36	38
Average donation ($)	206	208	210
Median donation ($)	75	78	75

An individual may have worked for different organisations in the same income year. In this case, the number of employees can include the same individual more than once.

To access this data in Excel format and similar data dating back to the 2009–10 income year, download Snapshot table 4External Link from data.gov.au.

Chart 11: Individuals – gifts or donations, by state/territory, 2017–18 income year

To access the data for this chart and similar data dating back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 12: Individuals – median super balance, by age and sex, 2017–18 financial year

This data only includes individuals with an account balance greater than zero.

To access the data for this chart and similar data dating back to the 2013–14 financial year, download Snapshot table 5External Link from data.gov.au.

Chart 13: Individuals – super balance, by state/territory and sex, 2017–18 financial years

This data only includes individuals with an account balance greater than zero.

To access the data for this chart and similar data dating back to the 2013–14 income year, download Snapshot table 5External Link from data.gov.au.

Table 10: Individuals – super balance, by taxable income range, 2016–17 to 2017–18 financial years

Taxable income	2016–17			2017–18
	Individuals (no.)	Average account balance ($)	Median account balance ($)	Individuals (no.)	Average account balance ($)	Median account balance ($)
Less than or equal to $18,200	2,025,162	122,506	17,468	2,011,743	127,314	18,316
$18,201 to $37,000	2,786,488	89,241	19,788	2,749,551	90,979	19,565
$37,001 to $87,000	5,399,194	114,316	56,159	5,540,992	116,091	57,059
$87,001 to $180,000	2,025,970	241,342	139,902	2,245,603	245,938	146,247
$180,000 or more	409,033	582,420	279,587	458,366	592,065	298,476
No tax return	4,028,609	72,752	10,237	3,937,557	77,690	12,059
Total	16,674,456	128,194	41,731	16,943,812	134,770	45,235

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 lodge tax returns but do not have member contribution statements.

To access this data in Excel format and similar data dating back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.

See also  

• Individuals 100 People statistics
• Individuals detailed tables
• Individuals postcode maps
• Individuals sample files