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  • 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, 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

    Chart 4 shows top 10 postcodes in Australia, ranked by average taxable income of individuals, for the 2017–18 income year. The link below will take you to the data behind this chart as well as similar data back to the 2010–11 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.

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

    Chart 5 shows top 10 occupations in Australia, ranked by average taxable income of individuals, for the 2017–18 income year. The link below will take you to the data behind this chart as well as similar data back to the 2010–11 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 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

    Chart 6 shows the distribution of individuals and net tax, across the different tax brackets, for the 2017–18 income year. The link below will take you to the data behind this chart as well as similar data back to the 2010–11 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

    Chart 7 shows lodgment channel of 2017–18 individual income tax returns. 69.8% by agent, 28.7% by myTax, 1.5% 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 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

    Chart 8 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.

    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

    Chart 9 shows individual returns lodged by state or territory for the 2017–18 income year. NSW 31.4%, VIC 25.4%, QLD 19.9%, WA 10.6%, SA 6.8%, TAS 2.1%, 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 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

    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 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

    Chart 11 shows the average and median deduction of individuals for gifts or donations, by state or territory, for the 2017–18 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 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

    Chart 12 shows the median superannuation balance of individuals by gender and age, for the 2017–18 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.

    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

    Chart 13 shows the average and median superannuation balance of individuals by state or territory, for the 2017–18 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.

    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:

      Last modified: 17 Jul 2020QC 63189