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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 2015–16 income year includes data processed up to 31 October 2017.

    Chart 4: Individuals – returns by lodgment type, 2015–16 income year

    Chart 4 shows lodgment channel of 2015–16 individual income tax returns. 72.4% by agent, 25.3% by myTax, 2.3% 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, as well as similar data back to the 2009-10 income year, is available at data.gov.auExternal Link.

    Chart 5: Individuals – returns by gender, 2011–12 to 2015–16 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, as well as similar data back to the 2009-10 income year, is available at data.gov.auExternal Link.

    Chart 6: Individuals – returns by state or territory, 2015–16 income year

    Chart 6 shows individual returns lodged by state or territory for the 2015–16 income year. NSW 31.3%, VIC 25.1%, QLD 19.8%, WA 11%, SA 6.9%, TAS 2%, ACT 1.9%, NT 0.9%, Unknown or overseas 1.1%. 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, as well as similar data back to the 2009-10 income year, is available at data.gov.auExternal Link.

    Infographic 1: Individuals – top 10 postcodes, by average taxable income

    Infographic 1 shows the location of the top 10 postcodes across Australia, in terms of average taxable income, and how many returns we received from these areas. The link below will take you to the data behind this infographic as well as similar data for each state or territory.

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

    Infographic 2: Individuals – top 10 occupations, by average taxable income

    Infographic 2 shows the top 10 occupations across Australia, in terms of average taxable income, and how many individuals reported this as their occupation. The link below will take you to the data behind this infographic as well as similar data for each state or territory.

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

    Table 3: Individuals – selected income items, 2014–15 to 2015–16 income years

    Income item

    2014–15

    2015–16

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Salary or wages

    10,469,919

    57,576

    47,502

    10,655,497

    58,827

    48,636

    Gross interest

    7,659,362

    1,622

    138

    7,799,548

    1,396

    109

    Dividends – franked amount

    2,849,504

    7,776

    549

    2,888,043

    7,753

    537

    Dividends – franking credit

    2,843,250

    3,338

    237

    2,883,230

    3,326

    231

    Allowances, earnings, tips, director’s fees etc

    2,344,140

    3,778

    453

    2,350,523

    3,717

    446

    Net rent

    2,077,235

    -1,749

    -1,624

    2,116,755

    -1,683

    -1,565

    Partnerships and trusts - net non-primary production amount

    1,786,937

    28,582

    4,927

    1,778,895

    29,623

    5,088

    Net income or loss from business – non-primary production

    1,122,260

    26,192

    12,221

    1,165,174

    26,571

    12,413

    Dividends - unfranked amount

    1,064,264

    942

    84

    1,009,691

    970

    70

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

    966,709

    5,906

    5,178

    986,562

    6,032

    5,266

    Assessable foreign source income

    712,235

    7,126

    288

    739,285

    7,584

    346

    Australian Government pensions and allowances

    676,083

    10,318

    10,368

    683,487

    10,771

    10,855

    Net capital gain

    672,484

    25,944

    2,137

    661,564

    27,371

    1,634

    Total income or loss

    13,213,814

    60,714

    45,471

    13,508,101

    61,465

    46,108

    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, 2014–15 to 2015–16 income years

    Deduction

    2014–15

    2015–16

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Work-related expenses

    8,624,669

    2,531

    1,040

    8,627,122

    2,548

    1,123

    Cost of managing tax affairs

    6,202,558

    378

    165

    6,087,224

    371

    170

    Gifts or donations

    4,569,010

    674

    105

    4,511,057

    634

    110

    Other deductions

    667,328

    2,749

    1,550

    705,091

    2,840

    1,557

    Low value pool deduction

    304,728

    448

    179

    302,859

    456

    183

    Interest deductions

    309,744

    2,426

    127

    275,884

    2,648

    139

    Dividend deductions

    252,122

    4,307

    934

    262,835

    3,860

    817

    Personal superannuation contributions

    206,952

    21,205

    25,000

    208,111

    21,764

    26,500

    Total deductions

    13,213,814

    2,693

    708

    13,508,101

    2,638

    711

    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, 2014–15 to 2015–16 income years

    Offset/levy

    2014–15

    2015–16

    Individuals (no.)

    Average ($)

    Median ($)

    Individuals (no.)

    Average ($)

    Median ($)

    Medicare levy

    9,278,155

    1,475

    1,137

    9,385,453

    1,510

    1,166

    Low income tax offset

    6,616,419

    315

    364

    6,627,045

    314

    360

    Small business income tax offset

    na

    na

    na

    785,593

    309

    165

    Seniors and pensioners tax offset

    602,151

    1,193

    1,198

    611,607

    1,188

    1,188

    Foreign income tax offset

    565,459

    1,689

    25

    588,387

    1,602

    30

    Zone or overseas forces tax offset

    614,545

    435

    338

    496,049

    327

    143

    Commonwealth of Australia benefits and payments tax offset

    413,099

    583

    576

    429,488

    611

    605

    Temporary budget repair levy payable

    398,190

    3,248

    1,161

    415,597

    3,315

    1,168

    Employment termination payment tax offset

    352,388

    4,041

    391

    342,816

    3,801

    388

    Australian superannuation income stream tax offset

    234,913

    2,877

    2,198

    232,871

    2,963

    2,290

    Medicare levy surcharge

    164,535

    1,331

    1,028

    188,629

    1,280

    1,008

    Chart 7: Individuals – rental income and deductions, 2011–12 to 2015–16 income years

    Chart 7 shows rental income and deduction items, as well as net rental income, 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, as well as similar data back to the 2009-10 income year, is available at data.gov.auExternal Link.

    Table 6: Individuals – interest in a rental property, by overall net rent outcome, 2014–15 to 2015–16 income years

    Property interests

    2014–15

    2015–16

    Net rent loss

    Net rent neutral/ profit

    Total individuals

    Net rent loss

    Net rent neutral/ profit

    Total individuals

    1

    912,534

    556,409

    1,468,943

    917,457

    577,380

    1,494,837

    2

    235,856

    147,646

    383,502

    242,211

    153,713

    395,924

    3

    70,423

    47,990

    118,413

    72,733

    49,906

    122,639

    4

    24,882

    18,356

    43,238

    25,994

    19,168

    45,162

    5

    10,428

    7,803

    18,231

    10,758

    8,105

    18,863

    6 or more

    10,801

    8,397

    19,198

    11,296

    8,671

    19,967

    Total

    1,264,924

    786,601

    2,051,525

    1,280,449

    816,943

    2,097,392

    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, 2013–14 to 2015–16 income years

    Employees/donations

    2013–14

    2014–15

    2015–16

    Total number of employees employed by workplace giving employers

    3,173,802

    3,319,105

    3,601,066

    Number of employees using workplace giving

    156,289

    162,573

    169,714

    Total donations given using workplace giving ($m)

    31

    43

    35

    Average donation ($)

    201

    261

    206

    Median donation ($)

    na

    76

    75

    Chart 8: Individuals – gifts or donations, by state or territory, 2015–16 income year

    Chart 8 shows the average and median deduction of individuals for gifts or donations, by state, for the 2015–16 income year. The link below will take you to the data behind this chart as well as similar data for the 2014–15 income year.

    The data for the above chart, as well as similar data back to the 2014-15 income year, is available at data.gov.auExternal Link.

    Chart 9: Number of individuals and net tax, by tax bracket, 2015–16 income year

    Chart 9 shows the distribution of individuals and net tax, across the different tax brackets, for the 2015–16 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, as well as similar data back to the 2012-13 income year, is available at data.gov.auExternal Link.

    Chart 10: Proportion of HELP debtors by size of debt, 2012–13 to 2016–17 financial years

    Chart 10 shows the distribution of HELP debtors, by the size of their debt, for the last 5 financial years, showing the proportion of people with larger debts are increasing. 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, as well as similar data back to the 2010-11 income year, is available at data.gov.auExternal Link.

    Chart 11: Median super balance, by age and gender, 2015–16 financial year

    Chart 11 shows the median superannuation balance of individuals by gender and age, for the 2015–16 financial year. The link below will take you to the data behind this chart as well as similar data back to the 2013–14 financial year.

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


    The data for the above chart, as well as similar data back to the 2013-14 income year, is available at data.gov.auExternal Link.

    Chart 12: Super balance, by state/territory and gender, 2015–16 financial year

    Chart 12 shows the average and median superannuation balance of individuals by state, for the 2015–16 financial year. The link below will take you to the data behind this chart as well as similar data back to the 2013–14 financial year.

     

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


    The data for the above chart, as well as similar data back to the 2013-14 income year, is available at data.gov.auExternal Link.

    Table 8: Super balance, by taxable income, 2014–15 to 2015–16 financial years

     

    Taxable income

    2014–15

    2015–16

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Less than or equal to $18,200

    1,938,506

    103,525     

    15,107

    1,974,350

    108,884

    15,584

    $18,201 to $37,000

    2,784,607

    77,930

    19,739

    2,772,218

    80,239

    18,894

    $37,001 to $80,000

    4,757,215

    102,179

    51,012

    4,818,100

    101,187

    49,234

    $80,001 to $180,000

    2,209,799

    212,569

    120,104

    2,363,753

    212,081

    120,714

    $180,000 or more

    377,034

    523,248

    247,652

    396,982

    532,278

    254,273

    No income tax return

    4,038,118

    59,447

    7,703

    4,037,426

    63,598

    8,817

    Total

    16,105,279

    112,738

    36,820

    16,362,829

    115,945

    37,473

    Notes
    Only individuals that had a member contribution statement with an account balance greater than zero were included in the calculation of averages and medians in this table.
    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.

    Individuals 100 People statistics

    There were 13.5 million individuals who sent their tax returns to us for the 2015–16 income year. Below we represent these tax returns as 100 people. The figures for other income years are available in our individuals detailed tables section.

    We received 52 tax returns from males and 48 from females.

    These people sent their tax returns to us from all over Australia:

    • 31 from New South Wales

    • 25 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:

    • 18 from generation Z

    • 26 from generation Y

    • 27 from generation X

    • 23 from baby boomers

    • 6 from seniors.

    People lodged their tax returns in different ways:

    • 73 through a tax agent

    • 25 using MyTax

    • 2 by paper.

    We received tax returns from people in all sorts of occupations:

    • 23 were blue collar workers

    • 39 were white collar workers

    • 16 came from the service sector

    • 22 didn't specify their occupation or had no occupation.

    33 people donated to charities and then claimed deductions.

    Five people declared capital gains.

    64 people claimed work-related expenses, of these:

    • 20 claimed under $500

    • 10 claimed between $500 and $1,000

    • 34 claimed over $1,000.

    16 people earned rental income:

    • 10 had a net rental loss

    • 6 had a net rental profit.

    After we assessed the tax returns:

    • 77 people received a refund

    • 16 people owed tax

    • 7 balanced perfectly.

    Nine people operated a business in their own name:

    • 2 made a loss

    • 7 made a profit.

    And if we rank our 100 people by their taxable incomes:

    • People with the top three taxable incomes paid 30% of all net tax.

    • The next six paid 19% of all net tax.

    • The next 30 paid 40% of all net tax.

    • The next 36 paid 11% of all net tax.

    • The last 25 didn't pay any tax.

    See also:

    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 2015–16

    Shows most items from the individual tax return (including items calculated by the ATO). Table 1B shows counts, averages and medians for most items for the 2014–15 and 2015–16 income years.

    Table 2External Link
    Selected items for the 2015–16 income year, by:

    • lodgment method
    • gender
    • taxable status
    • state/territory
    • age range
    • income years 2010–11 to 2015–16 (2B).

    Table 3External Link
    Selected items for the 2015–16 income year, by:

    • gender
    • taxable status
    • age range
    • taxable income range
    • income years 2010–11 to 2015–16 (3B).

    Table 4External Link
    Selected items for the 2015–16 income year, by:

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

    Table 5External Link
    Selected items for the 2015–16 income year, by:

    • gender
    • state/territory
    • broad industry.

    Table 6External Link
    Selected items for the 2015–16 income year, by:

    • taxable status (6A)
    • state/territory
    • postcode
    • taxable income range – tax brackets (6C).

    Table 7External Link
    Average taxable income, for the 2015–16 income year, by:

    • top and bottom 10 postcodes, Australia wide (7A)
    • top and bottom 10 postcodes, for each state/territory (7B)
    • state/territory for all postcodes (7C).

    Table 8External Link
    Median and average taxable income, 2003–04, 2013–14, 2014–15 and 2015–16 income years, by:

    • state/territory
    • postcode.

    Table 9External Link
    Selected items for the 2015–16 income year, by:

    • broad industry
    • fine industry.

    Table 10External Link
    Selected items for the 2015–16 income year, by:

    • taxable income range
    • total income or loss range
    • income years 2010–11 to 2015–16 (10B).

    Table 11External Link
    Selected items for the 2015–16 income year, by:

    • residency status
    • lodgment method.

    Table 12External Link
    Selected items for the 2015–16 income year, by:

    • taxable status
    • residency status
    • taxable income range.

    Table 13External Link
    Selected items for the 2015–16 income year, by:

    • age range
    • residency status
    • gender
    • tax assessment range.
    Table 14External Link
    Selected items for the 2015–16 income year, by:
    • occupation
    • gender
    • taxable income range – tax brackets (14A, 14C)
    • income years 2010–11 to 2015–16 (14C).

    Table 15External Link
    Average and median taxable income and salary and wages, for the 2015–16 income year, by:

    • occupation
    • state/territory
    • top 10 based on average taxable income (15B).

    Table 16External Link
    Percentile distribution of taxable individuals, for the 2015–16 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 2015–16 income year, for individuals with total business income or loss, by:

    • entity size
    • broad industry.

    Table 18External Link
    Selected deductions for the 2015–16 income year, by:

    • deduction claimed range
    • state/territory (18A)
    • occupation and gender (18B).

    Table 19External Link
    Selected rental property schedule items, for the 2015–16 income year, by:

    • state/territory of property
    • net rent position
    • income years 2012–13 to 2015–16 (19B).

    Table 20External Link
    Number of HELP debtors, as at 30 June 2017, by:

    • HELP repayment income
    • state/territory.

    Table 21External Link
    Outstanding HELP debt, by size of outstanding balance, 2005–06 to 2016–17 financial years

    Table 22External Link
    Outstanding HELP debt, by state/territory of residence, 2005–06 to 2016–17 financial years

    Table 23External Link
    Selected member contribution statement items, for APRA funds, 2010–11 to 2015–16 financial years

    Table 23B shows averages and medians for most items on the member contribution statement for the 2012–13 to 2015–16 income years.

    Table 24External Link
    Selected member contribution statement items, for SMSFs, 2010–11 to 2015–16 financial years

    Table 24B shows averages and medians for most items on the member contribution statement for the 2012–13 to 2015–16 income years.

    Table 25External Link
    Super fund contributions, for the 2015–16 financial year, by:

    • super total accounts balance range
    • taxable income range – tax brackets
    • age range.

    Table 26External Link
    Super fund contributions and account balance, for the 2015–16 financial year, by:

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

    Table 27External Link
    Super fund contributions and account balance, for the 2015–16 financial year, by:

    • state/territory
    • gender
    • age range.

    Table 28External Link
    Count, average and median of selected items, by postcode, for the 2015–16 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.
    Table 29External Link
    100 People statistics, for selected income years:
    • 2008–09 income year
    • 2012–13 to 2015–16 income years.

    Individuals postcode maps

    Taxation statistics data for the 2015-16 income year is available on NationalMapExternal Link.

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

    For the 2015–16 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.

    Also available on NationalMap is similar data for the 2011-12 to 2014-15External Link income years.

    See also:

    Individuals sample files

    A series of sample files of individual tax return information is available 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 2015–16 individual sample file, view the Individuals sample file indexExternal Link on data.gov.au.

    To request access to the individual sample files, you can email us at taxstats@ato.gov.au.

      Last modified: 27 Apr 2018QC 54740