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  • Individuals statistics

    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    From 2018–19 onwards, for funds that are not self-managed super funds (SMSF), the MCS has been replaced by two types of event-based reporting: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.

    On this page

    Individuals summary tables and charts

    Table 3: Individuals – median and average key items, by sex, 2017–18 and 2018–19 income years

     

    2017–18

    2018–19

    Male

    Female

    Total

    Male

    Female

    Total

    Average taxable income ($)

    71,917

    49,922

    61,217

    73,218

    51,382

    62,549

    Median taxable income ($)

    54,252

    39,058

    45,882

    55,829

    40,547

    47,492

    Average net tax ($)

    23,241

    14,582

    19,248

    23,365

    14,687

    19,344

    Median net tax ($)

    14,036

    8,699

    11,266

    13,801

    8,405

    11,024

    Average superannuation account balance ($)

    153,288

    120,185

    134,770

    162,275

    128,068

    143,979

    Median superannuation account balance ($)

    53,810

    41,776

    45,235

    57,883

    45,118

    49,413

    Download data from the 2012–13 income year onward at Snapshot table 4External Link.

    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 2018–19 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.

    Download data from the 2010–11 income year onward at Snapshot table 5External Link.

    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 2018–19 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.

    Download data from the 2010–11 income year onward at Snapshot table 5External Link.

    Table 4a: Individuals – single people with private health insurance (PHI), by income tier and age, 2018–19 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

    1,236,726

    162,200

    203,593

    163,028

    65 to 69 years

    96,009

    6,229

    7,589

    7,761

    70 years or more

    186,677

    6,636

    9,606

    17,550

    Unspecified

    251

    5

    3

    291

    Dependent child for PHI rebate purposes

    391,310

    3,193

    2,373

    3,718

    Table 4b: Individuals – members of a couple with PHI, by income tier and age, 2018–19 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

    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

    Chart 6 shows the distribution of individuals and net tax, across the different tax brackets, for the 2018–19 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.

    Download data from the 2010–11 income year at Snapshot table 5External Link.

    Table 5: Individuals – Selected income items, 2017–18 to 2018–19 income years

    Income item

    2017–18

    2018–19

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Salary or wages

    11,231,834

    61,451

    51,126

    11,551,273

    63,085

    52,732

    Gross interest

    7,843,912

    1,216

    80

    8,215,961

    1,177

    64

    Dividends – franked amount

    2,823,648

    8,743

    557

    2,834,906

    9,656

    568

    Dividends – franking credit

    2,816,409

    3,634

    240

    2,827,899

    4,009

    245

    Allowances, earnings, tips, director’s fees etc.

    2,544,800

    3,676

    424

    2,666,000

    3,539

    417

    Net rent

    2,229,520

    −1,623

    −1,443

    2,244,857

    −1,352

    −1,238

    Partnerships and trusts – net non-primary production amount

    1,812,314

    32,367

    5,533

    1,831,599

    33,046

    5,577

    Net income or loss from business – non-primary production

    1,273,294

    27,296

    12,551

    1,353,290

    26,874

    12,332

    Dividends – unfranked amount

    1,070,313

    903

    58

    966,323

    1,077

    78

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

    952,584

    6,312

    5,572

    933,806

    6,451

    5,637

    Assessable foreign source income

    782,341

    123,257

    395

    795,712

    8,582

    400

    Net capital gain

    774,298

    30,794

    2,290

    744,478

    26,446

    1,689

    Australian Government pensions and allowances

    638,670

    11,691

    12,249

    663,999

    12,019

    12,575

    Other net foreign source income

    646,731

    3,743

    204

    656,391

    4,216

    199

    Total income or loss

    14,288,292

    63,904

    48,036

    14,677,545

    65,148

    49,480

    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.

    Table 6: Individuals – Selected deductions, 2017–18 to 2018–19 income years

    Deduction item

    2017–18

    2018–19

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Work-related expenses

    8,950,205

    2,424

    1,116

    8,888,020

    2,331

    1,045

    Other expenses included in managing your tax affairs

    5,971,242

    333

    175

    5,951,011

    332

    176

    Gifts or donations

    4,430,597

    846

    115

    4,210,270

    933

    120

    Other deductions

    714,428

    2,994

    1,639

    673,191

    3,109

    1,706

    Personal superannuation contributions

    356,012

    14,307

    15,000

    436,952

    13,395

    12,500

    Dividend deductions

    268,107

    3,523

    612

    298,450

    3,091

    404

    Low value pool deduction

    294,757

    445

    178

    274,055

    420

    172

    Interest charged by ATO

    213,386

    1,419

    220

    233,659

    1,464

    262

    Interest deductions

    222,174

    2,982

    152

    185,078

    3,404

    184

    Total deductions

    14,288,292

    2,576

    679

    14,677,545

    2,498

    600

    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.

    Table 7: Individuals – Selected tax offsets and levies, 2017–18 to 2018–19 income years

    Offset/levy

    2017–18

    2018–19

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Individuals
    (no.)

    Average
    ($)

    Median
    ($)

    Medicare levy

    9,884,855

    1,588

    1,226

    10,168,264

    1,622

    1,264

    Low and middle income tax offset

    na

    na

    na

    9,931,612

    747

    954

    Low income tax offset

    6,747,465

    310

    353

    6,768,009

    307

    347

    Small business income tax offset

    981,516

    433

    286

    998,974

    440

    295

    Seniors and pensioners tax offset

    613,297

    1,183

    1,172

    624,458

    1,182

    1,167

    Foreign income tax offset

    590,625

    1,835

    40

    591,696

    1,868

    45

    Zone or overseas forces tax offset

    475,160

    319

    132

    459,137

    315

    132

    Commonwealth of Australia benefits and payments tax offset

    435,565

    656

    652

    430,560

    691

    688

    Employment termination payment tax offset

    323,898

    3,478

    322

    340,523

    3,387

    261

    Medicare levy surcharge

    274,844

    1,290

    1,027

    328,574

    1,264

    1,027

    Australian superannuation income stream tax offset

    195,988

    3,151

    2,630

    181,999

    3,294

    2,794

    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

    Chart 7 shows lodgment channel of 2018–19 individual income tax returns. 66.8% by agent, 32.1% by myTax, 1.1% 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.

    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

    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.

    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

    Chart 9 shows individual returns lodged by state or territory for the 2018–19 income year. NSW 31.3%, VIC 25.6%, QLD 19.9%, WA 10.5%, SA 6.7%, 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.

    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

    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.

    Download data from the 2009–10 income year onward at Snapshot table 5External Link.

    Table 8: Individuals – interest in a rental property, by overall net rent outcome, 2017–18 to 2018–19 income years

    Property interests (no.)

    2017–18

    2018–19

    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

    943,092

    628,125

    1,571,217

    931,132

    658,431

    1,589,563

    2

    254,508

    164,298

    418,806

    250,035

    170,494

    420,529

    3

    76,304

    53,480

    129,784

    74,955

    54,861

    129,816

    4

    27,300

    20,169

    47,469

    26,719

    20,600

    47,319

    5

    11,298

    8,563

    19,861

    10,935

    8,578

    19,513

    6 or more

    11,613

    9,143

    20,756

    11,226

    9,208

    20,434

    Total

    1,324,115

    883,778

    2,207,893

    1,305,002

    922,172

    2,227,174

    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.

    Table 9: Individuals – workplace giving programs, 2016–17 to 2018–19 income years

     

    2016–17

    2017–18

    2018–19

    Total employees employed by workplace giving employers (no.)

    3,553,057

    3,825,871

    4,230,951

    Employees using workplace giving (no.)

    173,466

    181,456

    201,237

    Total donations given using workplace giving ($m)

    36

    38

    43

    Average donation ($)

    208

    210

    215

    Median donation ($)

    78

    75

    75

    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

    Chart 11 shows the average and median deduction of individuals for gifts or donations, by state or territory, for the 2018–19 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.

    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

    Chart 12 shows the median superannuation balance of individuals by gender and age, for the 2018–19 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.

    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

    Chart 13 shows the average and median superannuation balance of individuals by state or territory, for the 2018–19 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.

    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.

    Table 10: Individuals – super balance, by taxable income range, 2017–18 to 2018–19 financial years

    Taxable income

    2017–18

    2018–19

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Individuals
    (no.)

    Average account balance
    ($)

    Median account balance
    ($)

    Less than or equal to $18,200

    2,011,743

    127,314

    18,316

    1,947,356

    131,629

    19,394

    $18,201 to $37,000

    2,749,551

    90,979

    19,565

    2,671,094

    93,957

    19,380

    $37,001 to $87,000

    5,540,992

    116,091

    57,059

    na

    na

    na

    $37,001 to $90,000

    na

    na

    na

    5,877,611

    121,119

    58,841

    $87,001 to $180,000

    2,245,603

    245,938

    146,247

    na

    na

    na

    $90,001 to $180,000

    na

    na

    na

    2,235,509

    257,695

    154,606

    $180,000 or more

    458,366

    592,065

    298,476

    484,405

    608,285

    313,803

    No tax return

    3,937,557

    77,690

    12,059

    3,608,006

    91,799

    15,464

    Total

    16,943,812

    134,770

    45,235

    16,823,981

    143,910

    49,413

    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

    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, postcode and taxable income range, 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 25: 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.

    Map of Australia with postcode areas coloured according to median taxable income or loss.

    © Commonwealth of Australia (Geoscience Australia) 2019. This product is released under the Creative Commons Attribution 4.0 International Licence. http://creativecommons.org/licenses/by/4.0/legalcodeExternal Link

    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:

    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

      Last modified: 08 Sep 2021QC 65838