Individuals statistics

The Individuals section includes statistics on most labels and calculations from the Individuals tax return, as well as some superannuation account information.

Individuals summary tables and charts

• Table 3: Individuals – median and average key items, by sex – over 2 years
• Chart 4: Individuals – top 10 postcodes, by average taxable income
• Chart 5: Individuals – top 10 occupations, by average taxable income
• Table 4: Individuals – private health insurance, by family status, income tier and age
• Chart 6: Individuals – net tax, by tax bracket
• Table 5: Individuals – selected income items – over 2 years
• Table 6: Individuals – selected deductions – over 2 years
• Table 7: Individuals – selected tax offsets and levies – over 2 years
• Chart 7: Individuals – returns by lodgment type
• Chart 8: Individuals – returns by sex – over 5 years
• Chart 9: Individuals – returns by state/territory
• Chart 10: Individuals – rental income and deductions – over 5 years
• Table 8: Individuals – interest in a rental property, by overall net rent outcome – over 2 years
• Chart 11: Individuals – gifts or donations by state/territory
• Table 9: Individuals – workplace giving programs – over 3 years
• Chart 12: Individuals – median super balance, by age and sex
• Chart 13: Individuals – super balance, by state/territory and sex
• Table 10: Individuals – super balance, by taxable income range – over 2 years

Table 3: Individuals – median and average key items, by sex, 2018–19 and 2019–20 income years

	2018–19			2019–20
	Male	Female	Total	Male	Female	Total
Average taxable income ($)	73,218	51,382	62,549	74,559	52,798	63,882
Median taxable income ($)	55,829	40,547	47,492	56,746	41,724	48,381
Average net tax ($)	23,365	14,687	19,344	23,938	15,079	19,790
Median net tax ($)	13,801	8,405	11,024	14,185	8,697	11,330
Average superannuation account balance ($)	162,275	128,068	143,910	161,834	129,506	145,388
Median superannuation account balance ($)	57,883	45,118	49,413	56,425	44,634	49,374

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

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

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

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

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, 2019–20 income year

Single people	Tier 0: $90,000 or less (no.)	Tier 1: $90,001 to $105,000 (no.)	Tier 2: $105,001 to $140,000 (no.)	Tier 3: $140,001 or more (no.)
Less than 65 years of age	1,207,871	164,220	216,537	176,445
65 to 69 years	99,478	6,680	8,356	7,967
70 years or more	196,377	6,612	9,087	15,441
Unspecified	283	9	2	337
Dependent child for PHI rebate purposes	413,326	3,775	2,692	4,074

Table 4b: Individuals – members of a couple with PHI, by income tier and age, 2019–20 income year

Members of a couple	Tier 0: $180,000 or less (no.)	Tier 1: $180,001 to $210,000 (no.)	Tier 2: $210,001 to $280,000 (no.)	Tier 3: $280,001 or more (no.)
Less than 65 years of age	2,952,108	507,703	642,143	568,741
65 to 69 years	353,310	19,574	24,340	26,125
70 years or more	510,310	13,952	18,862	27,516
Unspecified	79,924	12,233	14,274	9,308

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, 2019–20 income year

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

Table 5: Individuals – Selected income items, 2018–19 to 2019–20 income years

Income item	2018–19			2019–20
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Salary or wages	11,551,273	63,085	52,732	11,779,081	64,421	53,627
Gross interest	8,215,961	1,177	64	7,861,321	998	39
Allowances, earnings, tips, director’s fees etc.	2,666,000	3,539	417	3,940,637	3,605	780
Dividends – franked amount	2,834,906	9,656	568	2,674,671	9,159	480
Dividends – franking credit	2,827,899	4,009	245	2,664,405	3,782	207
Net rent	2,244,857	−1,352	−1,238	2,270,911	−73	−400
Partnerships and trusts – net non-primary production amount	1,831,599	33,046	5,577	1,862,533	32,578	4,178
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	933,806	6,451	5,637	1,674,555	6,569	5,374
Net income or loss from business – non-primary production	1,353,290	26,874	12,332	1,409,021	26,060	11,755
Dividends – unfranked amount	966,323	1,077	78	1,123,790	1,156	119
Net capital gain	744,478	26,446	1,689	839,950	24,039	1,670
Assessable foreign source income	795,712	8,582	400	828,520	8,864	384
Other net foreign source income	656,391	4,216	199	689,443	4,429	194
Australian Government pensions and allowances	663,999	12,019	12,575	683,443	13,016	13,737
Total income or loss	14,677,545	65,148	49,480	14,958,590	66,535	50,425

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 calculations for count, average and median for total income or loss include zeros.

Download data from the 2007–08 income year onward at Snapshot table 4External Link.

Table 6: Individuals – Selected deductions, 2018–19 to 2019–20 income years

Deduction item	2018–19			2019–2020
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Work-related expenses	8,888,020	2,331	1,045	9,395,149	2,303	1,092
Other expenses included in managing your tax affairs	5,951,011	332	176	5,911,137	333	180
Gifts or donations	4,210,270	933	120	4,337,321	887	130
Other deductions	673,191	3,109	1,706	681,164	3,314	1,731
Personal superannuation contributions	436,952	13,395	12,500	480,735	13,524	12,000
Dividend deductions	298,450	3,091	404	305,553	2,678	369
Low value pool deduction	274,055	420	172	280,784	396	168
Interest charged by ATO	233,659	1,464	262	193,745	1,602	372
Interest deductions	185,078	3,404	184	163,919	3,433	200
Total deductions	14,677,545	2,498	600	14,958,590	2,548	687

In this table:

• Other deductions is a label on the tax return and doesn't 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, 2018–19 to 2019–20 income years

Offset/levy	2018–19			2019–20
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Medicare levy	10,168,264	1,622	1,264	10,417,278	1,652	1,287
Low and middle income tax offset	9,931,612	747	954	10,117,963	748	951
Low income tax offset	6,768,009	307	347	6,787,746	306	346
Small business income tax offset	998,974	440	295	1,080,451	427	277
Commonwealth of Australia benefits and payments tax offset	430,560	691	688	687,605	775	676
Foreign income tax offset	591,696	1,868	45	654,222	1,696	31
Seniors and pensioners tax offset	624,458	1,182	1,167	639,319	1,193	1,138
Zone or overseas forces tax offset	459,137	315	132	442,988	309	132
Medicare levy surcharge	328,574	1,264	1,027	411,624	1,220	1,026
Employment termination payment tax offset	340,523	3,387	261	385,201	2,764	200
Australian superannuation income stream tax offset	181,999	3,294	2,794	167,914	3,497	3,070

Download data from the 2002–03 income year onward at Snapshot table 4External Link.

Chart 7: Individuals – returns by lodgment type, 2019–20 income year

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

Chart 8: Individuals – returns by sex, 2015–16 to 2019–20 income years

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

Chart 9: Individuals – returns by state/territory, 2019–20 income year

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

Chart 10: Individuals – rental income and deductions, 2015–16 to 2019–20 income years

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, 2018–19 to 2019–20 income years

Property interests (no.)	2018–19			2019–20
	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	931,132	658,431	1,589,563	856,436	736,447	1,592,883
2	250,035	170,494	420,529	227,742	190,895	418,637
3	74,955	54,861	129,816	67,753	61,637	129,390
4	26,719	20,600	47,319	23,709	23,056	46,765
5	10,935	8,578	19,513	9,647	9,624	19,271
6 or more	11,226	9,208	20,434	9,858	10,037	19,895
Total	1,305,002	922,172	2,227,174	1,195,145	1,031,696	2,226,841

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, 2017–18 to 2019–20 income years

	2017–18	2018–19	2019–20
Total employees employed by workplace giving employers (no.)	3,825,871	4,230,951	4,141,814
Employees using workplace giving (no.)	181,456	201,237	211,316
Total donations given using workplace giving ($m)	38	43	52
Average donation ($)	210	215	247
Median donation ($)	75	75	100

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/territory, 2019–20 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, 2019–20 financial year

In this chart, statistics include individuals with an account balance or current year contributions greater than zero.

Download data from the 2013–14 financial year onward at Snapshot table 5External Link.

Chart 13: Individuals – super balance, by state/territory and sex, 2019–20 financial years

In this chart, statistics include individuals with an account balance or current year contributions 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, 2018–19 to 2019–20 financial years

Taxable income	2018–19			2019–20
	Individuals (no.)	Average account balance ($)	Median account balance ($)	Individuals (no.)	Average account balance ($)	Median account balance ($)
Less than or equal to $18,200	1,979,605	131,629	19,394	1,938,107	143,479	19,188
$18,201 to $37,000	2,695,562	93,957	19,380	2,726,195	92,490	15,188
$37,001 to $90,000	5,902,727	121,119	58,841	6,015,386	116,698	54,365
$90,001 to $180,000	2,244,478	257,695	154,606	2,421,962	249,830	150,297
$180,001 or more	487,380	608,285	313,803	527,251	575,470	302,397
No tax return	3,670,006	91,799	15,464	3,508,673	99,468	20,181
Total	16,979,758	143,910	49,413	17,137,574	145,388	49,374

In this table, only individuals with a superannuation account balance greater than zero 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 detailed tables
• Individuals postcode maps
• Individuals sample files