ato logo
Search Suggestion:

Taxation statistics 2011–12 changes

Last updated 23 September 2020

Some changes have been made to the way we present the statistics this year. Whilst most of these changes are aimed at providing data in a more useful manner, some will affect the data itself.

Get it done

If you experience any issues accessing the data, email us at taxstats@ato.gov.au

Taxation statistics is now web only

The 2011–12 taxation statistics is the first of our annual taxation statistics reports to only be published online. The book and accompanying disk are no longer produced.

Tax return form changes

These statistics incorporate all return form changes in the 2011–12 income year and 2012–13 financial year. In particular, the 2012 calculation statement for companies and superannuation funds has been modified, to more clearly reflect the tax offset priority rules contained in the income tax law. More information is contained within the relevant return form instructions.

Find out more

Tax return forms and publications

Changes to the definition of net tax for this year

The income net tax definition in taxation statistics, for companies and funds, has now changed to align with the definition of net tax for individuals.

Previously, refundable credits were subtracted in the calculation of net tax. We no longer do this, as an entity's tax position does not impact on whether or not these credits are refunded. In essence, net tax can now be thought of as the tax owed before refundable credits are taken into consideration.

This change will affect the income net tax amount for companies and funds, reported in this taxation statistics report.

Find out more

Calculating net tax

All amended returns now included

In previous years only statistics for individuals included amended income tax return forms. Other entity statistics were based on the original income tax return only. We are now able to incorporate the amended income tax returns for all entities into our statistics.

Changes to data refresh

In previous years the multi-year detailed table data was updated back to the earliest years possible. We now only incorporate data for the most recent year and update the data for the two preceding years

QC39946