• 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 2014–15 income year includes data processed up to 31 October 2016.

    Chart 4: Individuals – returns by lodgment type, 2014–15 income year

     Chart 4 shows lodgment channel of 2014-15 individual income tax returns. 73.8% by agent, 14.1% by myTax, 9.4% by e-tax, 2.7% other self-preparer. The link below will take you to the data behind this chart as well as similar data going back to the 2009-10 income year.

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 5: Individuals – returns by gender, 2010–11 to 2014–15 income years

     Chart 5 shows the gender of individuals lodging income tax returns for the last 5 income years. The link below will take you to the data behind this chart as well as similar data for the 2009-10 income year.

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 6: Individuals – returns by state or territory, 2014–15 income year

    Chart 6 shows individual returns lodged by state or territory for the 2014-15 incom year. NSW 31.4%, VIC 25%, QLD 19.8%, WA 11.2%, SA 7%, TAS 2%, ACT 1.9%, NT 0.9%, Unknown or overseas 0.8%. The link below will take you to the data behind this chart as well as similar data back to the 2009-10 income year. 

    The data for the above chart is available at data.gov.auExternal Link.

    Table 3: Individuals – selected income items, 2013–14 to 2014–15 income years 

    Income item

    2013–14

    2014–15

     

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Salary or wages

    10,304,687

    56,689

    46,656

    10,469,919

    57,576

    47,502

    Gross interest

    7,335,773

    1,821

    162

    7,659,362

    1,622

    138

    Dividends – franked amount

    2,861,982

    7,971

    506

    2,849,504

    7,776

    549

    Dividends – franking credit

    2,855,343

    3,422

    218

    2,843,250

    3,338

    237

    Allowances, earnings, tips, director’s fees etc

    2,297,379

    3,801

    463

    2,344,140

    3,778

    453

    Net rent

    2,033,973

    −1,828

    −1,675

    2,077,235

    −1,749

    −1,624

    Net non-primary production amount

    1,748,849

    28,993

    5,122

    1,786,937

    28,582

    4,927

    Net income or loss from business – non-primary production transferred from item P8

    1,078,383

    26,269

    12,095

    1,122,260

    26,192

    12,221

    Dividends – unfranked amount

    1,060,280

    887

    78

    1,064,264

    942

    84

    Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment

    922,538

    5,664

    4,942

    966,709

    5,906

    5,178

    Australian Government pensions and allowances

    645,097

    10,127

    10,250

    676,083

    10,318

    10,368

    Net capital gain

    609,678

    23,585

    1,901

    672,484

    25,944

    2,137

    Total income or loss

    12,964,285

    59,851

    44,697

    13,213,814

    60,714

    45,471

    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, 2013–14 to 2014–15 income years

    Deduction

    2013–14

    2014–15

     

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Work-related expenses

    8,596,717

    2,417

    935

    8,624,669

    2,531

    1,040

    Cost of managing tax affairs

    6,172,012

    373

    164

    6,202,558

    378

    165

    Gifts or donations

    4,544,381

    576

    100

    4,569,010

    674

    105

    Other deductions

    667,118

    2,663

    1,477

    667,328

    2,749

    1,550

    Interest deductions

    334,906

    2,469

    120

    309,744

    2,426

    127

    Low value pool deduction

    298,628

    434

    180

    304,728

    448

    179

    Dividend deductions

    268,140

    4,225

    860

    252,122

    4,307

    934

    Personal superannuation contributions

    196,697

    18,591

    23,295

    206,952

    21,205

    25,000

    Total deductions

    12,964,285

    2,571

    683

    13,213,814

    2,693

    708

    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, 2013–14 to 2014–15 income years

    Offset/levy

    2013–14

    2014–15

     

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Medicare levy

    9,154,837

    1,093

    836

    9,278,155

    1,475

    1,137

    Low income tax offset

    6,547,727

    317

    367

    6,616,419

    315

    364

    Zone or overseas forces tax offset

    645,664

    500

    338

    614,545

    435

    338

    Seniors and pensioners tax offset

    579,489

    1,202

    1,208

    602,151

    1,193

    1,198

    Commonwealth of Australia benefits and payments tax offset

    377,410

    550

    537

    413,099

    583

    576

    Total temporary budget repair levy payable

    na

    na

    na

    398,190

    3,248

    1,161

    Employment termination payment tax offset

    338,296

    3,702

    364

    352,388

    4,041

    391

    Australian super income stream tax offset

    221,204

    2,821

    2,142

    234,913

    2,877

    2,198

    Medicare levy surcharge

    176,920

    1,312

    1,014

    164,535

    1,331

    1,028

    Total net medical expenses tax offset

    272,701

    814

    448

    162,128

    988

    517

    Chart 7: Individuals – rental income and deductions, 2010–11 to 2014–15 income years

    Chart 7 shows rental income and deduction items, as well as net rent, for individuals over the last 5 income years. The link below will take you to the data behind this chart as well as similar data back to the 2009-10 income year.
    The data for the above chart is available at data.gov.auExternal Link.

    Table 6: Individuals – interest in a rental property, 2012–13 to 2014–15 income years 

    Property interests

    2012–13

    2013–14

    2014–15

    1

    1,434,211

    1,445,011

    1,468,949

    2

    363,705

    371,038

    383,505

    3

    110,379

    113,897

    118,412

    4

    40,283

    41,360

    43,239

    5

    16,600

    16,982

    18,231

    6 or more

    17,671

    18,231

    19,198

    Total

    1,982,849

    2,006,519

    2,051,534

    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, 2012–13 to 2014–15 income years 

     Employees/donations

    2012–13

    2013–14

    2014–15

    Total number of employees employed by workplace giving employers

    2,928,725

    3,173,802

    3,319,105

    Number of employees using workplace giving

    141,910

    156,289

    162,573

    Total donations given using workplace giving ($m)

    28

    31

    43

    Average donation ($)

    197

    201

    261

    Median donation ($)

    na

    na

    76

    Chart 8: Individuals –gifts or donations, by state, 2014–15 income year

    Chart 8 shows the average and median deduction of individuals for gifts or donations, by state, for the 2014-15 incom year. The link below will take you to the data behind this chart. 

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 9: Number of individuals and net tax, by tax bracket, 2014–15 income year 

     Chart 9 shows the distribution of individuals and net tax, across the different tax brackets, for the 2014-15 income year. The link below will take you to the data behind this chart as well as similar data back to the 2012-13 income year.

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 10: Proportion of HELP debtors by size of debt, 2011–12 to 2015–16 financial years

     Chart 10 shows the distribution of HELP debtors, by the size of their debt, for the last 5 financial years. The link below will take you to the data behind this chart as well as similar data for the 2010-11 financial year.

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 11: Median super balance, by age and gender, 2014–15 financial year

     Chart 11 depicts the median superannuation balance of individuals by gender and age, for the 2014-15 financial year. The link below will take you to the data behind this chart as well as average superannuation balance for the 2013-14 and 2014-15 financial years.

    Note
    Only individuals with an account balance greater than zero were included in this chart.

    The data for the above chart is available at data.gov.auExternal Link.

    Chart 12: Super balance, by state/territory and gender, 2014–15 financial year

    Chart 12 shows the average and median superannuation balance of individuals by state, for the 2014-15 financial year. The link below will take you to the data behind this chart as well as average superannuation balance for the 2013-14 and 2014-15 financial years.

    Note
    Only individuals with an account balance greater than zero were included in this chart.

    The data for the above chart is available at data.gov.auExternal Link.

    Table 8: Super balance, by taxable income, 2013–14 to 2014–15 financial years 

     

    2013–14

    2014–15

    Taxable income

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Less than or equal to $18,200

    1,939,981

    94,247

    13,671

    1,938,506

    100,758

    13,650

    $18,201 to $37,000

    2,775,701

    71,931

    18,478

    2,784,607

    77,182

    19,280

    $37,001 to $80,000

    4,667,881

    96,957

    47,799

    4,757,215

    101,739

    50,694

    $80,001 to $180,000

    2,105,956

    201,572

    109,802

    2,209,799

    211,331

    119,315

    $180,000 or more

    357,461

    512,814

    233,329

    377,034

    519,597

    245,440

    No income tax return

    4,745,859

    44,530

    6,755

    4,038,118

    57,908

    6,921

    Total

    16,592,839

    99,695

    33,479

    16,105,279

    111,205

    35,642

    Notes
    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.
    Only member contribution statements with an account balance greater than zero were included in this table.

    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 2014–15

    Shows most items from the individual tax return (including items calculated by the ATO).

    A new table (1B) shows counts, averages and medians for most items for the 2013–14 and 2014–15 income years.

    Table 2External Link
    Selected items for the 2014–15 income year, by:

    • lodgment method
    • gender
    • taxable status
    • state/territory
    • age range

    A new multi-year table (2B) includes key items for the 2010–11 to 2014–15 income years.

    Table 3External Link
    Selected items for the 2014–15 income year, by:

    • gender
    • taxable status
    • age range
    • taxable income range

    A new multi-year table (3B) includes key items for the 2010–11 to 2014–15 income years.

    Table 4External Link
    Selected items for the 2014–15 income year, by:

    • gender
    • taxable status
    • state/territory
    • taxable income range

    Table 5External Link
    Selected items for the 2014–15 income year, by:

    • gender
    • state/territory
    • broad industry

    Table 6External Link
    Selected items for the 2014–15 income year, by:

    • taxable status
    • state/territory
    • postcode

    Table 7External Link
    Top and bottom 10 postcodes for the 2014–15 income year:

    • based on average taxable income or loss
    • for each state/territory

    Table 8External Link
    Median and average taxable income, 2003–04, 2013–14 and 2014–15 income years, by:

    • state/territory
    • postcode

    Table 9External Link
    Selected items for the 2014–15 income year, by industry

    Table 10External Link
    Selected items for the 2014–15 income year, by:

    • taxable income range
    • total income or loss range.

    A new multi-year table (10B) includes key items for the 2010–11 to 2014–15 income years.

    Table 11External Link
    Selected items for the 2014–15 income year, by:

    • residency status
    • lodgment method

    Table 12External Link
    Selected items for the 2014–15 income year, by:

    • taxable status
    • residency status
    • taxable income range

    Table 13External Link
    Selected items for the 2014–15 income year, by:

    • age range
    • residency status
    • gender
    • tax assessment range

    Table 14External Link
    Selected items for the 2014–15 income year, by:

    • occupation
    • gender
    • taxable income range – tax brackets (14A, 14D)
    • work-related expense range (14C)

    A new multi-year table (14D) includes key items for the 2010–11 to 2014–15 income years.

    Table 15External Link
    Top 10 occupations based on average taxable income, for each state/territory, for the 2014–15 income year

    Table 16External Link
    Percentile distribution of taxable individuals, for the 2014–15 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 2014–15 income year, for individuals with total business income or loss, by:

    • entity size
    • broad industry

    Table 18External Link
    Selected deductions for the 2014–15 income year, by:

    • state/territory
    • deduction type
    • deduction claimed range

    Table 19External Link
    Selected rental property schedule items, for the 2014–15 income year, by:

    • state/territory of property
    • net rent position

    A new multi-year table (19B) includes key items for the 2012–13 to 2014–15 income years.

    Table 20External Link
    Number of HELP debtors, as at 30 June 2016, by:

    • HELP repayment income
    • state/territory

    Table 21External Link
    Outstanding HELP debt, by size of outstanding balance, 2005–06 to 2015–16 financial years

    Table 22External Link
    Outstanding HELP debt, by state/territory of residence, 2005–06 to 2015–16 financial years

    Table 23External Link
    Super fund contributions to APRA funds, 2010–11 to 2014–15 financial years

    A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

    Table 24External Link
    Super fund contributions to SMSFs, 2010–11 to 2014–15 financial years

    A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

    Table 25External Link
    Super fund contributions, for the 2014–15 financial year, by:

    • super total accounts balance range
    • taxable income range - tax brackets
    • age range

    Table 26External Link
    Super fund contributions, for the 2014–15 financial year, by:

    • age range
    • gender
    • taxable income range – tax brackets

    Table 27External Link
    Super fund contributions, for the 2014–15 financial year, by:

    • state/territory
    • gender
    • age range

    Table 28External Link
    Count, average and median of selected items, by postcode, for the 2014–15 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

    Individuals postcode maps

    Taxation statistics data for the 2014-15 income yearExternal Link is available on NationalMap.

    NationalMap provides a common web platform for the visualisation and exploration of open spatial data released by all levels of government.

    For the 2014–15 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.

    See also:

    Individuals sample files

    A series of sample files of individual tax return information is available on data.gov.au 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 2014–15 individual sample file, view the Individuals sample file indexExternal Link on data.gov.au.

    To access the individual sample files:

    • click hereExternal Link to go to data.gov.au
    • select the name of the specific sample file you require
    • select the Go to resource button, then save the file.
      Last modified: 20 Apr 2017QC 51717