2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 1.1 |
Taxpayers, by entity type |
|
Figure 1.1 |
Non individual entities, number of taxpayers over 5 years |
|
Table 1.2 |
Entities, by size |
|
Figure 1.2 |
Non individual entities, percentage of entities by size |
Not available |
Table 1.3 |
Entities, by entity type and industry |
|
Figure 1.3 |
Contribution to income tax over 5 years |
|
Table 1.4 |
Taxation liabilities, by industry |
|
Figure 1.4 |
Contribution to total taxation liabilities |
|
Table 1.5 |
Payments and offsets, by type |
|
Table 1.6 |
Liabilities |
Individuals' tax
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 2.1 |
Individuals’ returns |
Table 4 to 8 |
Table 2.2 |
Individuals’ total and taxable income |
|
Table 2.3 |
Source of individuals’ income |
|
Table 2.4 |
Individuals’ rental income and deductions |
|
Table 2.5 |
Individuals’ net rental income, by taxable income |
|
Table 2.6 |
Individuals with an interest in a rental property |
Not available |
Table 2.7 |
Individuals’ deductions by type |
|
Table 2.8 |
Individuals’ work–related expenses |
|
Table 2.9 |
Individuals with business income, by type |
|
Table 2.10 |
Individuals’ business expenses, by type |
|
Table 2.11 |
Selected tax offsets and credits claimed/calculated by the ATO |
|
Table 2.12 |
Medicare levy and Medicare levy surcharge |
|
Table 2.13 |
Resident individuals’ net tax payable, by taxable income |
|
Table 2.14 |
Non-resident individuals’ net tax payable, by taxable income |
|
Table 2.15 |
HELP and SFSS debt required to be repaid |
|
Table 2.16 |
Total HELP debt payable, by state/territory of residence |
|
Table 2.17 |
Outstanding HELP debt balances, by size of outstanding balance |
|
Table 2.18 |
Number of individuals, by status of HELP debt, between 1898 and 30 June 2011 |
Not available |
Table 2.19 |
Average time taken to make a repayment, by repayment type |
Not available |
Table 2.20 |
Tax withholding claimed by individuals on their income tax return |
|
Table 2.21 |
Tax refund or debit assessment for individuals |
Companies and PRRT
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 3.1 |
Companies, by taxable status |
|
Table 3.2 |
Companies, by industry |
|
Table 3.3 |
Companies, by company size |
|
Table 3.4 |
Company income, by industry |
|
Table 3.5 |
Company income, by source |
|
Table 3.6 |
Company expenses, by industry |
|
Table 3.7 |
Company expenses, by type |
|
Table 3.8 |
Company assets and liabilities, by company size |
|
Table 3.9 |
Company net tax of taxable companies, by company size |
|
Table 3.10 |
Company net tax, by company type |
|
Table 3.11 |
Taxable companies, by net tax |
|
Table 3.12 |
Non-taxable companies |
Not available |
Table 3.13 |
Non-taxable companies, by industry |
|
Table 3.14 |
Petroleum resource rent tax |
Superannuation funds
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 4.1 |
All funds, by type |
|
Table 4.2 |
All funds, by size |
|
Table 4.3 |
All funds total income, by fund type |
|
Table 4.4 |
APRA and other fund income, by source |
|
Table 4.5 |
Self-managed super fund income, by source |
|
Table 4.6 |
All funds total deductions, by fund type |
|
Table 4.7 |
APRA and other fund deductions, by type |
|
Table 4.8 |
Self-managed super fund deductions, by type |
|
Table 4.9 |
All funds net tax, by fund type |
|
Table 4.10 |
All funds net tax, by fund size |
Not available |
Partnerships
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 5.1 |
Partnerships, by industry |
|
Table 5.2 |
Partnership income items |
|
Table 5.3 |
Partnership total business income, by industry |
|
Table 5.4 |
Partnership total business income, by partnership size |
|
Table 5.5 |
Partnership business expenses, by type |
Trusts
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 6.1 |
Trusts, by type |
|
Table 6.2 |
Trusts, by industry |
|
Table 6.3 |
Trust income items |
|
Table 6.4 |
Trust total business income, by industry |
|
Table 6.5 |
Trusts total business income, by trust size |
|
Table 6.6 |
Trust business expenses, by type |
Capital gains tax
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 7.1 |
Taxpayers with net capital gains, by entity type |
Table 27 to 29 |
Table 7.2 |
Tax payable on capital gains, by entity type |
Table 27 to 29 |
Table 7.3 |
Net capital gains and estimated CGT of taxable individuals, by taxable income |
|
Table 7.4 |
Net capital gains and estimated CGT of taxable companies, by company size |
Not available |
Table 7.5 |
Net capital gains and estimated CGT of taxable funds, by fund size |
Not available |
Table 7.6 |
Total current year capital gains of taxable individuals, by source |
|
Table 7.7 |
Total current year capital gains of taxable companies, by source |
|
Table 7.8 |
Total current year capital gains of taxable funds, by source |
|
Table 7.9 |
Capital losses, by entity type |
|
Table 7.10 |
General capital gains tax discount, by entity type |
|
Table 7.11 |
Small business capital gains tax concessions, by entity type |
Fringe benefits tax
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 8.1 |
FBT returns, by employer type and taxable status |
|
Table 8.2 |
FBT payable, by employer type, taxable status and broad industry |
|
Table 8.3 |
Type 1 and 2 aggregate amounts, by employer type, taxable status and broad industry |
|
Table 8.4 |
FBT rebates claimed, by employer type, taxable status and broad industry |
|
Table 8.5 |
Employee contributions to employers, by employer type, taxable status and broad industry |
|
Table 8.6 |
Employee contributions to employers, by employer type, taxable status and type of contribution |
|
Table 8.7 |
Estimate of statutory car fringe benefit numbers |
Not available |
Payments and transfers
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 9.1 |
Education tax refund claims |
Not available |
Table 9.2 |
Number of education tax refund claims, by number of school students in each claim |
Not available |
Table 9.3 |
Private health insurance tax offset, by age |
|
Table 9.4 |
Private health insurance tax offset, by taxable income |
|
Table 9.5 |
Research and development tax offset, by industry |
|
Table 9.6 |
Australian screen production incentive |
Not available |
Table 9.7 |
National rental affordability scheme tax offset |
|
Table 9.8 |
First home saver account – government contributions paid |
Not available |
Charities and deductible gifts
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 10.1 |
Entity type of tax concession charities |
|
Table 10.2 |
Main charitable purpose of tax concession charities |
|
Table 10.3 |
Reportable fringe benefits by type of tax concession charity |
|
Table 10.4 |
Deductible gift recipients, by type |
|
Table 10.5 |
Individuals’ gifts claimed, by amount claimed |
|
Table 10.6 |
Workplace giving programs |
|
Table 10.7 |
Refundable franking credits, by amount refunded |
International taxation
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 11.1 |
Individuals, by residency status and taxable income |
|
Table 11.2 |
Companies by residency status |
|
Table 11.3 |
Individual assessable foreign-sourced income, by taxable income |
|
Table 11.4 |
Companies’ net foreign income, by industry |
|
Table 11.5 |
Super fund foreign income |
|
Table 11.6 |
Partnership and trust assessable foreign income |
GST and other taxes
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 12.1 |
Net GST liabilities, by industry |
|
Table 12.2 |
Net GST liabilities/refunds, by amount |
|
Table 12.3 |
GST, input tax credits and deferred GST liabilities, on imports, by industry |
|
Table 12.4 |
WET liabilities |
|
Table 12.5 |
New Zealand wine producer rebate |
|
Table 12.6 |
LCT liabilities |
Excise
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 13.1 |
Quantities of excisable products and excise liabilities |
|
Table 13.2 |
Quantities of alcohol products subject to excise |
Fuel schemes
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 14.1 |
Fuel tax credits paid, by entity |
Not available |
Table 14.2 |
Fuel tax credits paid, by industry |
|
Table 14.3 |
Fuel tax credits claims, by amount paid |
Not available |
Table 14.4 |
Product stewardship for oil program payments |
|
Table 14.5 |
Cleaner fuels grants scheme payments |
The superannuation system
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 15.1 |
Superannuation guarantee charge collections and distributions |
|
Table 15.2 |
Superannuation holding accounts special account |
|
Table 15.3 |
Lost members register accounts |
|
Table 15.4 |
Unclaimed super held by ATO |
|
Table 15.5 |
Self–managed super funds |
|
Table 15.6 |
Number of members in self–managed super funds |
Not available |
Table 15.7 |
Asset allocation across self–managed super funds |
Not available |
Table 15.8 |
Co–contribution entitlements determined and paid |
|
Table 15.9 |
Number of co-contribution entitlements determined and paid |
Not available |
Table 15.10 |
Excess contributions tax assessments issued |
|
Table 15.11 |
Surcharge assessments issued |
Pay as you go
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 16.1 |
Pay as you go withholding liabilities, by industry |
|
Table 16.2 |
Pay as you go withholding liabilities, by entity type |
|
Table 16.3 |
Pay as you go withholding liabilities, by type of withholder |
|
Table 16.4 |
Pay as you go instalments, by industry |
|
Table 16.5 |
Pay as you go instalments, by entity type |
Cost of taxation compliance
2010–11 table |
Table description |
2011–12 location |
|---|---|---|
Table 17.1 |
Average time to complete income tax return |
|
Table 17.2 |
Average time to complete business activity statements submitted quarterly by market segment |
|
Table 17.3 |
Average time to complete FBT form by market segment |
|
Table 17.4 |
Cost of managing tax affairs for individuals |