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  • Individuals

    The Individuals section includes data on most of the return labels and calculations from the Individual tax return form for 2017 and the member contribution statement.

    Find out about:

    Individuals summary tables and charts

    Table 3: Individuals – median and average key items, by sex, 2015–16 and 2016–17 income years

     

    2015–16

    2016–17

    Male

    Female

    Total

    Male

    Female

    Total

    Average taxable income ($)

    69,644

    48,043

    58,689

    69,278

    48,118

    59,014

    Median taxable income ($)

    52,316

    37,767

    43,877

    52,376

    37,908

    44,382

    Average net tax ($)

    22,281

    13,672

    18,352

    22,237

    13,829

    18,378

    Median net tax ($)

    13,182

    7,979

    10,488

    13,324

    8,219

    10,676

    Average superannuation account balance ($)

    134,240

    102,346

    115,945

    146,421

    114,350

    128,024

    Median superannuation account balance ($)

    45,887

    34,630

    37,473

    50,239

    38,781

    41,731

    To access this data in Excel format, as well as similar data back to the 2014–15 income year, download Snapshot table 4External Link from data.gov.au.

    Chart 4: Individuals – top 10 postcodes, by average taxable income

    Chart 4 shows the top 10 postcodes in Australia, ranked by average taxable income of individuals, for the 2016–17 income year. The link below will take you to the data behind this chart as well as similar data back to the 2011–12 income year.

    To access the data for this chart, as well as similar data back to the 2011–12 income year, download Snapshot table 5External Link from data.gov.au.

    Chart 5: Individuals – top 10 occupations, by average taxable income

    Chart 5 shows the top 10 occupations in Australia, ranked by average taxable income of individuals, for the 2016–17 income year. The link below will take you to the data behind this chart as well as similar data back to the 2013–14 income year.

    To access the data for this chart, as well as similar data back to the 2013–14 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, 2016–17 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.)

    1,299,389

    146,215

    170,155

    137,953

    65 to 69 years (no.)

    90,098

    5,231

    6,186

    6,597

    70 years or more (no.)

    175,733

    5,729

    7,952

    13,807

    Unspecified (no.)

    322

    1

    2

    307

    Table 4b Individuals – members of a couple with private health insurance, by income tier and age, 2016–17 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.)

    3,207,213

    420,232

    481,551

    439,475

    65 to 69 years (no.)

    340,816

    15,431

    19,340

    22,868

    70 years or more (no.)

    444,453

    11,368

    15,937

    22,175

    Unspecified (no.)

    91,912

    11,397

    11,817

    7,408

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

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

    Chart 6: Number of individuals and net tax, by tax bracket, 2016–17 income year

    Chart 6 shows the distribution of individuals and net tax, across the different tax brackets, for the 2016–17 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.

    To access the data for this chart, as well as similar data back to the 2012–13 income year, download Snapshot table 5External Link from data.gov.au.

    Table 5: Individuals – selected income items, 2015–16 to 2016–17 income years

    Income item

    2015–16

    2016–17

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Salary or wages

    10,655,497

    58,827

    48,636

    10,912,139

    59,328

    49,397

    Gross interest

    7,799,548

    1,396

    109

    7,746,341

    1,242

    91

    Dividends – franked amount

    2,888,043

    7,753

    537

    2,847,231

    7,861

    522

    Dividends – franking credit

    2,883,230

    3,326

    231

    2,840,557

    3,292

    225

    Allowances, earnings, tips, director’s fees etc

    2,350,523

    3,717

    446

    2,436,214

    3,623

    428

    Net rent

    2,116,755

    −1,683

    −1,565

    2,179,107

    −1,512

    −1,427

    Partnerships and trusts – net non-primary production amount

    1,778,895

    29,623

    5,088

    1,783,170

    30,731

    5,487

    Net income or loss from business – non-primary production

    1,165,174

    26,571

    12,413

    1,223,272

    26,680

    12,329

    Dividends – unfranked amount

    1,009,691

    970

    70

    1,066,285

    928

    63

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

    986,562

    6,032

    5,266

    972,823

    6,188

    5,462

    Assessable foreign source income

    739,285

    7,584

    346

    730,016

    8,130

    450

    Net capital gain

    661,564

    27,371

    1,634

    698,060

    28,721

    2,154

    Australian Government pensions and allowances

    683,487

    10,771

    10,855

    690,932

    10,833

    11,008

    Total income or loss

    13,508,101

    61,465

    46,108

    13,870,745

    61,781

    46,576

    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 zeroes.

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

    Table 6: Individuals – selected deduction items, 2015–16 to 2016–17 income years

    Deduction item

    2015–16

    2016–17

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Work-related expenses

    8,627,122

    2,548

    1,123

    8,840,669

    2,487

    1,122

    Cost of managing tax affairs

    6,087,224

    371

    170

    6,102,730

    375

    171

    Gifts or donations

    4,511,057

    634

    110

    4,522,137

    770

    110

    Other deductions

    705,091

    2,840

    1,557

    725,387

    2,882

    1,596

    Low value pool deduction

    302,859

    456

    183

    302,435

    458

    182

    Dividend deductions

    262,835

    3,860

    817

    258,528

    3,658

    717

    Interest deductions

    275,884

    2,648

    139

    250,723

    2,681

    138

    Personal superannuation contributions

    208,111

    21,764

    26,500

    214,204

    22,521

    28,524

    Total deductions

    13,508,101

    2,638

    711

    13,870,745

    2,631

    700

    In this table:

    • Other deductions is the label on the return form 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 zeroes.

    To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.

    Table 7: Individuals – selected tax offsets and levies, 2015–16 to 2016–17 income years

    Offset/levy

    2015–16

    2016–17

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Medicare levy

    9,385,453

    1,510

    1,166

    9,562,761

    1,528

    1,186

    Low income tax offset

    6,627,045

    314

    360

    6,729,323

    313

    358

    Small business income tax offset

    785,593

    309

    165

    905,405

    428

    282

    Seniors and pensioners tax offset

    611,607

    1,188

    1,188

    613,419

    1,181

    1,173

    Foreign income tax offset

    588,387

    1,602

    30

    570,083

    1,679

    34

    Zone or overseas forces tax offset

    496,049

    327

    143

    480,455

    319

    133

    Commonwealth of Australia benefits and payments tax offset

    429,488

    611

    605

    437,919

    629

    626

    Temporary budget repair levy payable

    415,597

    3,315

    1,168

    427,497

    3,280

    1,169

    Employment termination payment tax offset

    342,816

    3,801

    388

    322,487

    4,263

    372

    Australian superannuation income stream tax offset

    232,871

    2,963

    2,290

    227,672

    3,045

    2,359

    Medicare levy surcharge

    188,629

    1,280

    1,008

    196,807

    1,308

    1,027

    To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.

    Chart 7: Individuals – returns by lodgment type, 2016–17 income year

    Chart 7 shows the  lodgment channel of 2016–17 individual income tax returns: 71.3% by agent, 26.9% by myTax, 1.8% 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.

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

    Chart 8: Individuals – returns by sex, 2012–13 to 2016–17 income years

    Chart 8 shows the sex 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 back to the 2009–10 income year.

    To access the data for this chart, as well as similar data 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

    Chart 9 shows individual returns lodged by state or territory for the 2016–17 income year: NSW 31.5%, VIC 25.3%, QLD 19.8%, WA 10.7%, SA 6.8%, TAS 2%, ACT 1.9%, NT 0.9%, Overseas 1.1% and Unknown <0.1%. The link below will take you to the data behind this chart as well as similar data back to the 2009–10 income year.

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

    Chart 10: Individuals – rental income and deductions, 2012–13 to 2016–17 income years

    Chart 10 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.

    To access the data for this chart, as well as similar data 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, 2015–16 to 2016–17 income years

    Property interests (no.)

    2015–16

    2016–17

    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

    917,287

    577,221

    1,494,508

    929,961

    606,151

    1,536,112

    2

    242,300

    153,737

    396,037

    247,312

    160,659

    407,971

    3

    72,750

    49,946

    122,696

    73,893

    52,022

    125,915

    4

    26,051

    19,187

    45,238

    26,703

    19,757

    46,460

    5

    10,776

    8,104

    18,880

    11,126

    8,378

    19,504

    6 or more

    11,310

    8,713

    20,023

    11,349

    9,008

    20,357

    Total

    1,280,474

    816,908

    2,097,382

    1,300,344

    855,975

    2,156,319

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

    Table 9: Individuals – workplace giving programs, 2014–15 to 2016–17 income years

     

    2014–15

    2015–16

    2016–17

    Total employees employed by workplace giving employers (no.)

    3,319,105

    3,601,066

    3,553,057

    Employees using workplace giving (no.)

    162,573

    169,714

    173,466

    Total donations given using workplace giving ($m)

    43

    35

    36

    Average donation ($)

    261

    206

    208

    Median donation ($)

    76

    75

    78

    To access this data in Excel format, as well as similar data back to the 2012–13 income year, download Snapshot table 4External Link from data.gov.au.

    Chart 11: Individuals – gifts or donations, by state/territory, 2016–17 income year

    Chart 11 shows the average and median deduction of individuals for gifts or donations, by state, for the 2016–17 income year. The link below will take you to the data behind this chart as well as similar data back to the 2009–10 income year.

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

    Chart 12: Median super balance, by age and sex, 2016–17 financial year

    Chart 12 shows the median superannuation balance of individuals by sex and age, for the 2016–17 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.

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

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

    Chart 13: Super balance, by state/territory and sex, 2016–17 financial year

    Chart 13 shows the average and median superannuation balance of individuals by state, for the 2016–17 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.

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

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

    Table 10: Super balance, by taxable income, 2015–16 to 2016–17 financial years

    Taxable income

    2015–16

    2016–17

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Less than or equal to $18,200

    1,974,350

    108,884

    15,584

    2,025,162

    122,506

    17,468

    $18,201 to $37,000

    2,772,218

    80,239

    18,894

    2,786,488

    89,241

    19,788

    $37,001 to $80,000

    4,818,100

    101,187

    49,234

    5,399,194

    114,316

    56,159

    $80,001 to $180,000

    2,363,753

    212,081

    120,714

    2,025,970

    241,342

    139,902

    $180,000 or more

    396,982

    532,278

    254,273

    409,033

    582,420

    279,587

    No tax return

    4,037,426

    63,598

    8,817

    4,028,609

    72,752

    10,237

    Total

    16,362,829

    115,945

    37,473

    16,674,456

    128,194

    41,731

    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 lodging tax returns do not have member contribution statements.

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

      Last modified: 29 Mar 2019QC 58065