The Individuals section includes statistics on most labels and calculations from the Individuals tax return as well as some superannuation account information.
Prior to the 2018–19 financial year, the member contribution statement (MCS) was an annual statement that was lodged with us. It reported contributions received for each member account during the financial year and the year-end superannuation account balance.
From 2018–19 onwards, for funds that are not self-managed super funds (SMSF), the MCS has been replaced by two types of event-based reporting:
- The member account attributes service (MAAS) – reports changes to member accounts
- The member account transaction service (MATS) – reports account contributions or balances.
SMSFs continue to report MCS information as part of their annual return.
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 or 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 or 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 or territory and sex
- Table 10: Individuals – super balance, by taxable income range – over two years
Download data from the 2012–13 income year onward at Snapshot table 4External Link.
Chart 4: Individuals – top–10 postcodes, by average taxable income
Download data from the 2010–11 income year onward at Snapshot table 5External Link.
Chart 5: Individuals – top 10 occupations, by average taxable income
Download data from the 2010–11 income year onward at Snapshot table 5External Link.
Members of a couple |
Tier 0: |
Tier 1: |
Tier 2: |
Tier 3: |
|---|---|---|---|---|
Less than 65 years of age |
3,026,962 |
484,671 |
588,142 |
520,208 |
65 to 69 years |
348,063 |
17,925 |
22,839 |
25,032 |
70 years or more |
485,565 |
13,811 |
18,959 |
28,220 |
Unspecified |
80,306 |
11,754 |
13,003 |
8,498 |
In these tables, Income tier is determined by income for surcharge purposes.
Download data from the 2013–14 income year onward at Snapshot table 4External Link.
Chart 6: Individuals – net tax, by tax bracket, 2018–19 income year
Download data from the 2010–11 income year at Snapshot table 5External Link.
In this table:
- Total income or loss components don't add to the total number of individuals because individuals 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.
Download data from the 2007–08 income year onward at Snapshot table 4External Link.
In this 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 don't add to the total number of individuals claiming deductions because individuals may claim more than one type of deduction
- some components of total deductions are not listed
- the calculations for count, average and medians for total deductions include zeros.
Download data from the 2002–03 income year onward at Snapshot table 4External Link.
Download data from the 2002–03 income year onward at Snapshot table 4External Link.
Chart 7: Individuals – returns by lodgment type, 2018–19 income year
Download data from the 2009–10 income year onward at Snapshot table 5External Link.
Chart 8: Individuals – returns by sex, 2013–14 to 2018–19 income years
Download data from the 2009–10 income year onward at Snapshot table 5External Link.
Chart 9: Individuals – returns by state or territory, 2018–19 income year
Download data from the 2009–10 income year onward at Snapshot table 5External Link.
Chart 10: Individuals – rental income and deductions, 2013–14 to 2018–19 income years
Download data from the 2009–10 income year onward at Snapshot table 5External Link.
In this table, Property interests implies solely or jointly owned properties, including those bought or sold during the year.
Download data from the 1999–2000 income year onward at Snapshot table 4External Link.
In this table, individuals may be counted more than once if they changed jobs during the same income year.
Download data from the 2009–10 income year onward at Snapshot table 4External Link.
Chart 11: Individuals – gifts or donations, by state or territory, 2018–19 income year
Download data from the 2009–10 income year onward at Snapshot table 5External Link.
Chart 12: Individuals – median super balance, by age and sex, 2018–19 financial year
In this chart, statistics include individuals with an account balance greater than zero.
Download data from the 2013–14 financial year onward at Snapshot table 5External Link.
Chart 13: Individuals – super balance, by state or territory and sex, 2018–19 financial years
In this chart, statistics include individuals with an account balance greater than zero.
Download data from the 2013–14 income year onward at Snapshot table 5External Link.
In this table, only those with a superannuation account balance greater than 0 are included. The average and median are calculated excluding zeros.
Download data from the 2013–14 income year onward at Snapshot table 4External Link.
See also:
- Individuals 100 People statistics
- Individual detailed tables
- Individuals postcode maps
- Individuals sample files
Individuals 100 people statistics
If the 14.7 million individuals who lodged tax returns for the 2018–19 income year were represented as 100 people, it would look like this.
We received tax returns from 51 males and 49 females from across Australia:
- 31 from New South Wales
- 26 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:
- 10 from generation Z (born from 1996 to 2009)
- 35 from generation Y (born from 1980 to 1995)
- 31 from generation X (born from 1963 to 1979)
- 19 from baby boomers (born from 1946 to 1962)
- 4 from the silent generation (1945 or earlier).
People lodged their tax returns in different ways:
- 67 through a tax agent
- 32 using myTax
- 1 by paper.
We received tax returns from people in all sorts of occupations:
- 24 were blue collar workers
- 39 were white collar workers
- 16 came from the service sector
- 21 didn't specify their occupation or had no occupation.
29 people claimed a deduction for a donation they'd made to charity.
5 people declared capital gains.
61 people claimed work-related expenses, of whom:
- 20 claimed under $500
- 10 claimed between $500 and $1,000
- 31 claimed over $1,000.
15 people earned rental income:
- 9 had a net rental loss
- 6 had a net rental profit.
After we assessed the tax returns:
- 80 people received a refund
- 13 people owed tax
- 7 balanced perfectly.
10 people operated a business in their own name, of whom:
- 8 made a profit
- 2 made a loss.
If we rank our 100 people by their taxable incomes:
- people with the top 3 taxable incomes paid 29% of all net tax
- the next 6 paid 19% of all net tax
- the next 31 paid 40% of all net tax
- the next 35 paid 12% of all net tax
- the final 25 didn't pay any tax.
See also:
Individuals detailed tables
Table indexExternal Link: Detailed tables index
The table index lists the different items shown in the detailed tables and specifies in which table they appear.
Table 1External Link: Selected items for income years 1978–79 to 2018–19
Table 1A: Selected items from the individual tax return (including items calculated by us).
Table 1B: Counts, means and medians for most items for the 2013–14 to 2018–19 income years.
Table 2External Link: Selected items, by lodgment method, sex, taxable status, state or territory and age range, 2010–11 to 2018–19 income years
Table 2A: Selected items, by lodgment method, sex, taxable status, state or territory and age range.
Table 2B: Key items, by income year, lodgment method, sex, taxable status, state or territory and age range.
Table 3External Link: Selected items, by sex, taxable status, age range and taxable income range, 2010–11 to 2018–19 income years
Table 3A: Selected items, by sex, taxable status, age range and taxable income range.
Table 3B: Key items, by income year, sex, taxable status, age range and taxable income range.
Table 4External Link: Selected items, by sex, taxable status, state or territory and taxable income range, 2018–19 income year
Table 5External Link: Selected items, by sex, state or territory and broad industry, 2018–19 income year
Table 6External Link: Selected items, by taxable status, state or territory and postcode, 2018–19 income year
Table 6A: Selected items, by taxable status, state or territory and postcode.
Table 6B: Selected items, by state or territory and postcode.
Table 7External Link: Counts of individuals, by state or territory and postcode, by taxable income, age or occupation, 2018–19 income year
Table 7A: The number of individuals, by state or territory, postcode and taxable income range.
Table 7B: The number of individuals, by state or territory, postcode and age range.
Table 7C: The number of individuals, by state or territory, postcode and occupation major group.
Table 8External Link: Median and average taxable income by state or territory and postcode, 2003–04 and 2013–14 to 2018–19 income years
Table 9External Link: Selected items, by business industry code, 2018–19 income year
Table 10External Link: Selected items, by taxable income range and total income or loss range, 2010–11 to 2018–19 income years
Table 10A: Selected items, by taxable income range and total income range.
Table 10B: Key items, by income year, taxable income range and total income range.
Table 11External Link: Selected items, by residency status and lodgment method, 2018–19 income year
Table 12External Link: Selected items, by taxable status, residency status and taxable income range, 2018–19 income year
Table 13External Link: Selected items, by sex, age range, residency status and tax assessment range, 2018–19 income year
Table 14External Link: Selected items, by occupation, sex and taxable income range, 2010–11 to 2018–19 income years
Table 14A: Selected items, by occupation, sex and taxable income range.
Table 14B: Key items, by income year, occupation, sex and taxable income range.
Table 15External Link: Average and median taxable income, salary or wages, and total income, by occupation and sex, 2018–19 income year
Table 15A: Average and median taxable income, salary or wages, and total income, by occupation and sex.
Table 15B: Average and median taxable income, salary or wages, and total income, by occupation unit group and sex.
Table 15C: Average and median taxable income, salary or wages, and total income, by occupation sub-major group and sex.
Table 16External Link: Percentile distribution of taxable individuals, by taxable income and sex, 2018–19 income year
Table 16A: The totals for percentile distribution of taxable individuals, by taxable income and sex.
Table 16B: The medians and averages for percentile distribution of taxable individuals, by taxable income and sex.
Table 17External Link: Selected items, by entity size and broad industry, 2018–19 income year
Table 18External Link: Selected deductions, by deduction claimed range and either state or territory or occupation and sex, 2018–19 income year
Table 18A: Selected deductions, by deduction type, deduction claimed range and state or territory.
Pivot table 18A lets you show Selected deductions, by deduction type, deduction claimed range and state or territory.
Table 18B: Work related expense deductions, by deduction type, deduction claimed range, occupation and sex.
Table 19External Link: 100 People statistics, for 2008–09 and 2012–13 to 2018–19 income years
Table 20External Link: Superannuation fund contributions to APRA funds, for 2010–11 to 2018–19 financial years
Table 20A: Contributions to APRA funds for 2010–11 to 2018–19 financial years.
Table 20B: Average and median contributions to APRA funds for 2012–13 to 2018–19 financial years.
Table 21External Link: Superannuation contributions to self-managed superannuation funds, for 2010–11 to 2018–19 financial years
Table 21A: Contributions to self-managed superannuation funds for the 2010–11 to 2018–19 financial years.
Table 21B: Average and median contributions to self-managed superannuation funds for the 2012–13 to 2018–19 financial years.
Table 22External Link: Superannuation contributions, by total superannuation member accounts balance range, taxable income range and age range, 2018–19 financial year
Table 23External Link: Superannuation contributions, by age range, sex and taxable income range, 2018–19 financial year
Table 24External Link: Superannuation contributions, by state or territory, sex and age range, 2018–19 financial year
Table 25External Link: Selected items, by postcode, 2018–19 income or financial year
We show the count of individuals, the average and median amounts of key items, as well as the proportion of individuals claiming these items, by postcode.
Table 26External Link: Rental property schedule items, by state or territory of property and net rent position, 2012–13 to 2018–19 income years
Table 27External Link: Number of individuals with interests in a rental property, by number of property interests, 1999–2000 to 2018–19 income years
Table 27A: Number of individuals by number of property interests and net rent position.
Table 27B: Number of individuals by number of property interests and taxable income range.
Table 27C: Number of individuals by number of property interests and state or territory.
Table 27D: Number of individuals by number of property interests and age.
See also:
Individuals postcode maps
Postcode level data for the 2018–19 income year is available on NationalMapThis link opens in a new window.
NationalMap allows you to see and explore spatial data. The image below is an example of the median taxable income or loss map.
You can zoom in and click on a postcode area to show all statistics for that area. You can use the tool to map the average and median values of the following items:
- taxable income or loss
- salary and wages
- net rent
- total income or loss
- total deductions
- total business income
- total business expenses
- net tax
- total super member accounts balance.
You can also compare the proportion of individuals claiming some of these items by postcode. Similar data is available for the 2011–12 to 2017–18 income years.
See also:
- About NationalMapExternal Link
- NationalMap Help and FAQsExternal Link
- 2018–19 data
- Individuals sample files
Individuals sample files
If you want to undertake modelling or research, we have a series of sample files of individual tax return information. The files are de-identified to protect the identities of individual taxpayers.
The files for income years 2003–04 to 2010–11 are a 1% sample.
From 2011–12 onwards, the files are 2% of sample records.
The items in the sample file are listed in the Individuals sample file indexExternal Link.
To request access to our individual sample files, email taxstats@ato.gov.au