Individuals
This section includes:
Individuals summary tables and charts
The summary tables and charts section contains:
Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2013–14 income year includes data processed up to 31 October 2015.
Chart 4 Individuals – returns by lodgment type, 2013–14 income year
See the dataExternal Link for this chart.
Chart 5 Individuals – returns by lodgment type, 1985–86 to 2013–14 income years
See the dataExternal Link for this chart.
Chart 6 Individuals – returns by gender, 2009–10 to 2013–14 income years
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Chart 7 Individuals – returns by state or territory, 2013–14 income year
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Table 3 Individuals – selected income items, 2011-12 to 2013-14 income years
|
2011–12
|
2012–13
|
2013–14
|
no.
|
$m
|
no.
|
$m
|
no.
|
$m
|
Salary & wages
|
10,144,475
|
535,574
|
10,167,005
|
563,690
|
10,304,687
|
584,165
|
Net partnership & trust distributions – non-primary production
|
1,825,245
|
46,458
|
1,793,840
|
47,993
|
1,748,849
|
50,704
|
Net business income – non-primary production
|
1,026,020
|
25,998
|
1,045,760
|
26,641
|
1,078,383
|
28,329
|
Dividends franked
|
2,955,010
|
19,899
|
2,932,595
|
20,810
|
2,861,982
|
22,812
|
Net capital gain
|
424,320
|
9,188
|
505,750
|
9,874
|
609,678
|
14,379
|
Gross interest
|
7,147,550
|
16,973
|
7,170,155
|
15,045
|
7,335,773
|
13,356
|
Franking credits
|
2,943,085
|
8,521
|
2,922,125
|
8,910
|
2,855,343
|
9,770
|
Allowances, benefits, earnings & tips
|
2,293,225
|
8,263
|
2,268,290
|
8,590
|
2,297,379
|
8,732
|
Commonwealth of Australia pensions & allowances
|
693,705
|
6,458
|
670,690
|
6,263
|
645,097
|
6,533
|
Other sources of income
|
na
|
34,476
|
na
|
35,214
|
na
|
40,861
|
Net rent
|
1,895,775
|
–7,860
|
1,967,260
|
–5,394
|
2,033,973
|
–3,719
|
Total income
|
na
|
703,947
|
na
|
738,726
|
na
|
775,922
|
Notes:Other sources of income: this includes all income labels from the Income section of the Individual tax return form not listed in the table.Total income: components do not add to the total number of taxpayers because taxpayers may declare more than one type of income.Table 4 Individuals – selected deductions, 2011-12 to 2013-14 income years
|
2011–12
|
2012–13
|
2013–14
|
|
no.
|
$m
|
no.
|
$m
|
no.
|
$m
|
Work-related expenses
|
8,549,065
|
19,358
|
8,514,345
|
19,761
|
8,596,717
|
20,782
|
Personal superannuation contributions
|
185,860
|
4,400
|
183,975
|
2,909
|
196,697
|
3,657
|
Gifts or donations
|
4,536,370
|
2,242
|
4,548,810
|
2,293
|
4,544,381
|
2,615
|
Cost of managing tax affairs
|
6,128,240
|
2,276
|
6,201,835
|
2,351
|
6,172,012
|
2,301
|
Other deductions
|
678,725
|
1,458
|
675,210
|
1,688
|
667,120
|
1,777
|
Dividends deductions
|
285,095
|
1,394
|
268,670
|
1,212
|
268,140
|
1,133
|
Interest deductions
|
437,125
|
1,144
|
370,655
|
917
|
334,906
|
827
|
Other deduction labels
|
na
|
445
|
na
|
253
|
na
|
243
|
Total deductions
|
na
|
32,718
|
na
|
31,383
|
na
|
33,335
|
Notes:Other deduction labels: this includes all deduction labels from the Deductions section of the Individual tax return form not listed in the 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.Table 5 Individuals – selected tax offsets and levies, 2011-12 to 2013-14 income years
|
2011–12
|
2012–13
|
2013–14
|
|
no.
|
$m
|
no.
|
$m
|
no.
|
$m
|
Low income tax offset
|
8,329,895
|
8,131
|
6,503,930
|
2,066
|
6,547,727
|
2,075
|
Termination payment tax offset
|
181,475
|
1,102
|
335,870
|
1,195
|
338,296
|
1,252
|
Foreign income tax offset
|
599,595
|
562
|
592,255
|
667
|
545,637
|
843
|
Seniors & pensioners tax offset
|
635,890
|
949
|
603,640
|
735
|
579,489
|
696
|
Australian superannuation income stream tax offset
|
217,070
|
567
|
212,700
|
564
|
221,204
|
624
|
Mature age worker tax offset
|
1,072,205
|
458
|
909,800
|
385
|
835,556
|
352
|
Medical expenses tax offset
|
801,585
|
600
|
598,285
|
377
|
272,701
|
222
|
Medicare levy
|
8,957,560
|
9,072
|
8,969,035
|
9,522
|
9,154,837
|
10,010
|
Medicare levy surcharge
|
219,495
|
206
|
199,295
|
249
|
176,920
|
232
|
Note:Seniors and pensioners tax offset: for the 2011–12 income year, the chart relates to the Senior Australians tax offset.Chart 8 Individuals – rental income and deductions, 2009–10 to 2013–14 income years
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Table 6 Individuals – workplace giving programs, 2011-12 to 2013-14 income years
|
2011–12
|
2012–13
|
2013–14
|
Total number of employees employed by workplace giving employers (no.)
|
2,813,915
|
2,928,725
|
3,173,802
|
Number of employees using workplace giving (no.)
|
130,754
|
141,910
|
156,289
|
Total donations given using workplace giving ($m)
|
27
|
28
|
31
|
Chart 9 Individuals – number and amount of gifts or donations, by amount, 2013–14 income year
See the dataExternal Link for this chart.
Chart 10 Number of individuals and net tax, by tax bracket, 2013–14 income year
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Table 7 Median taxable income and growth, by postcode
|
|
2003–04
|
2013–14
|
|
State or territory
|
Postcode
|
no.
|
Median
$
|
no.
|
Median
$
|
Median growth
%
|
WA
|
6348
|
266
|
14,224
|
570
|
50,805
|
257
|
WA
|
6710
|
354
|
29,242
|
631
|
93,292
|
219
|
WA
|
6620
|
243
|
15,932
|
223
|
41,444
|
160
|
WA
|
6468
|
256
|
20,036
|
217
|
51,742
|
158
|
WA
|
6359
|
352
|
19,061
|
320
|
48,448
|
154
|
WA
|
6475
|
304
|
18,422
|
238
|
44,556
|
142
|
WA
|
6630
|
422
|
19,226
|
318
|
44,475
|
131
|
WA
|
6390
|
723
|
29,169
|
978
|
67,091
|
130
|
NT
|
872
|
4,830
|
13,836
|
3,424
|
31,303
|
126
|
WA
|
6740
|
523
|
24,479
|
467
|
54,513
|
123
|
Notes:Data shown for the top 10 postcodes, based on median taxable income growth between 2003–04 and 2013–14 income years. Medians are generated using all individuals who reported at the taxable income or loss label, whether the value was zero or not.Data for 2003–04 income year: this includes data processed up to 31 October 2015.Chart 11 Average superannuation balance, by age and gender, 2013–14 financial year
See the dataExternal Link for this chart.
Chart 12 Average superannuation balance, by state/territory and gender, 2013–14 financial year
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Table 8 Average superannuation balance, by taxable income, 2013–14 financial year
Taxable income
|
Individuals
no.
|
Average account balance
$
|
Less than or equal to $18,200
|
1,939,981
|
94,247
|
$18,201 to $37,000
|
2,775,701
|
71,931
|
$37,001 to $80,000
|
4,667,881
|
96,957
|
$80,001 to $180,000
|
2,105,956
|
201,572
|
$180,000 or more
|
357,461
|
512,814
|
No tax return
|
4,745,859
|
44,530
|
Total
|
16,592,839
|
99,695
|
Individuals detailed tables
For help using these, see Using detailed tables.
Table
|
Description
|
Table indexExternal Link
|
Individual tax detailed tables index
This table index lists the different items shown in the individual tax detailed tables and specifies which table they appear in
|
Table 1External Link
|
Selected items for income years 1978–79 to 2013–14
This table shows most items from the individual tax return (including items calculated by the ATO)
|
Table 2External Link
|
Selected items for the 2013–14 income year, by:
- state/territory
- age range
- gender
- taxable status
- lodgment method
|
Table 3External Link
|
Selected items for the 2013–14 income year, by:
- range of taxable income
- age range
- gender
- taxable status
|
Table 4External Link
|
Selected items for the 2013–14 income year, by:
- range of taxable income
- state/territory
- gender
- taxable status
|
Table 5External Link
|
Selected items for the 2013–14 income year, by:
- broad industry
- state/territory
- gender
|
Table 6External Link
|
Selected items for the 2013–14 income year, by:
|
Table 7External Link
|
Top and bottom 10 postcodes for the 2013–14 income year:
- based on average taxable income
- for each state/territory
|
Table 8External Link
|
Mean and median taxable income, 2003–04 and 2013–14 income years, by:
|
Table 9External Link
|
Selected items for the 2013–14 income year for those in business, by industry
|
Table 10External Link
|
Selected items for the 2013–14 income year, by:
- range of total income
- range of taxable income
|
Table 11External Link
|
Selected items for the 2013–14 income year, by:
- residency status
- lodgment method
|
Table 12External Link
|
Selected items for the 2013–14 income year, by:
- residency status
- taxable status
- range of taxable income
|
Table 13External Link
|
Selected items for the 2013–14 income year, by:
- age range
- residency status
- gender
- tax assessment ranges
|
Table 14External Link
|
Selected items for the 2013–14 income year, by:
- occupation
- gender
- tax brackets
|
Table 15External Link
|
Top 10 occupations based on average taxable income, for each state/territory
|
Table 16External Link
|
Percentile distribution of taxable individuals, for the 2013–14 income year
This table shows the totals averages and medians for selected items by
- percentile distribution on taxable income
- gender
|
Table 17External Link
|
Selected items for the 2013–14 income year, for individuals with total business income or loss, by:
- entity size
- broad industry
|
Table 18External Link
|
Rental property schedule items for the 2013–14 income year, by:
- state/territory of property
- net rent position
|
Table 19External Link
|
Number of HELP debtors, as at 30 June 2014 and 30 June 2015:
- HELP repayment income
- state/territory
|
Table 20External Link
|
Number of HELP debtors, by size of outstanding balance, 2006–07 to 2014–15 financial years
|
Table 21External Link
|
HELP debtors and debt balance, by state/territory, 2006–07 to 2014–15 financial years
|
Table 22External Link
|
Superannuation fund contributions to APRA funds, 2011–12 to 2013–14 financial years
|
Table 23External Link
|
Superannuation fund contributions to self-managed superannuation funds, 2011–12 to 2013–14 financial years
|
Table 24External Link
|
Superannuation fund contributions, for the 2013–14 financial year, by:
- superannuation total accounts balance
- taxable income
- age range
|
Table 25External Link
|
Superannuation fund contributions, 2013–14 financial year, by:
- age range
- gender
- taxable income
|
Table 26External Link
|
Superannuation fund contributions, for the 2013–14 financial year, by:
- state/territory
- gender
- age
|
Table 27External Link
|
Maps of selected items, by postcode, for the 2013–14 income year
This map shows the average and median amount, by postcode, for 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
- superannuation total accounts balance
|
Individuals sample files
We have a series of sample files of individual tax return information available for more advanced users, available on data.gov.au. 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 2012–13 income year onwards, these files contain a 2% sample of records.
To find out what information is contained within the 2013–14 individual sample file, view the Individuals sample file index below.
Table 1External Link
|
Items included in the 2013–14 individual sample file
The sample file is return data taken from a 2% sample of individuals return form data.
|
To access the individual sample files:
- Select the sample filesExternal Link link.
- Select the name of the specific sample file you require.
- Select the Go to resource button, then open or save the file.