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.
On this page
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