Using these statistics
Taxation statistics 2013–14 presents an overview of the different taxes we administer, as well the important role we play in superannuation. In these statistics, we look at the tax returns and related schedules for the 2013–14 income year and other information provided to us, such as goods and services tax and activity statements, relating to the 2014–15 financial year.
Taxation statistics is an annual publication and our statistics for 2013–14 were released in March 2016. We welcome your feedback on the way we present this information and what we include. Email us at taxstats@ato.gov.au.
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What's new
Our new-look web summary includes:
- many new charts complete with a 'get data' function enabling you to go to the source of the data by clicking on the chart
- a better design so it is easier to find the information you seek
- a more comprehensive list of reference material.
We have also made changes to specific topics:
- Individuals
- the inclusion of means and medians in some of our tables and charts
- new tables showing information on superannuation contributions
- new tables showing items by industry and by business size for those in business
- the addition of Higher Education Loan Programme (HELP) debt and Student Financial Supplement Scheme (SFSS) debt data in many of our detailed tables
- improvements to the data contained in our sample file, which is now included in the individuals topic
- Companies
- extra detailed information about international dealings
- Partnerships and trusts
- new detailed tables showing items by industry and by size.
Navigating through Taxation statistics
When moving around Taxation statistics 2013–14 and using the data, you need to understand about:
We also provide answers to frequently asked questions.
Using summary tables and charts
Summary tables and charts provide an overview of taxation statistics information, and are now contained under each topic under the Statistics tab. To access this data:
- Select the Statistics drop down menu and choose a topic.
- Select the Summary tables and charts tab to get a list of what is available.
Taxation statistics 2013–14 contains more charts, and also allows you to access the table that the chart was derived from.
Finding specific data
To help you find specific data in a detailed table we have an Index in the following sections: Individuals, Companies, Funds, Partnerships, Trusts and Fringe benefits tax.
To access the index:
- Open the indexExternal Link spreadsheet from data.gov.au and select the relevant tab at the bottom of the Microsoft Excel spreadsheet.
- Find the data you are looking for under the headings in the first column. Generally, they are categorised into three groups:
- Demographics – these are different ways to view the data, based on characteristics of the entities, such as the gender or occupation of individuals or the taxable status of companies.
- ATO calculated amounts – these refer to data where there is no specific label. The reference material webpage has a section devoted to the calculations used in this publication.
- Return form labels – this section lists all the labels included in our detailed tables, in the same order as they appear on the relevant return form.
- Once you have found the table numbers, go to the webpage listing detailed tables for the relevant entity type and select the link to the desired table.
Using detailed tables
Detailed tables contain substantially more data than the summary tables and charts. The detailed table data includes most labels on selected return forms and schedules.
To view a detailed table:
- Select the Statistics drop down menu and choose a topic.
- Select the topic detailed tables to get a list of available detailed tables. If you are unsure which detailed table contains the information, see Finding specific data.
- Select the link to the relevant detailed table, which will take you to data.gov.au where all our tables are stored.
- Select the Go to resource button, then open or save file.
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Frequently asked questions
These answer the most common questions we get from users and provide tips on how to find specific information:
- Which statistics are based on income year reporting and which are based on financial year reporting?
- Why do statistics from previous years change in the detailed tables?
- Why are numbers in the yearly taxation statistics different to numbers in other publications?
- What is the difference between the industry benchmark and the Small business benchmarks?
- Can I obtain estimates or forecasts?
- Where is the 100 People presentation?
- Can I request statistics, tables or information not included in the publication?
- How can I provide feedback?
Which statistics are based on income year reporting and which are based on financial year reporting?
Most of our statistics are based on processed tax returns, including:
- individuals
- companies
- superannuation funds
- partnerships
- trusts
- capital gains tax
- fringe benefits tax (for the FBT year)
- cost of tax compliance
- industry benchmarks (financial ratios).
Some of our statistics are based on liabilities relating to the most recent financial year. These include:
- member contribution statement (MCS)
- goods and services tax (GST)
- wine equalisation tax (WET)
- luxury car tax (LCT)
- petroleum resource rent tax (PRRT)
- excise and fuel schemes
- pay as you go withholding and instalments
- industry benchmarks (activity statement ratios).
When we reach our income year processing cut-off date of 31 October in the year following the income year, the financial year based statistics for the year ahead have already been collected and can also be included in the current taxation statistics report.
Additionally, a small number of our statistics contain information relating to both income and financial years.
Why do statistics from previous years change in some detailed tables?
In our detailed tables, statistics for the two preceding income years are updated. They change due to lodgments, amendments or cancellations received and processed after the cut-off date of the previous yearly report.
Financial year data is not updated. The notes to each detailed table will identify the currency of the data included within.
We recommend you exercise caution when comparing the statistics of the current and previous income years due to:
- changes in legislation from year to year (such as changing income tax rates or thresholds)
- additional (late) lodgments and amendments received after the cut-off date.
For this reason the previous year data in summary tables and charts is not updated; to allow for a quick year on year (point-in-time) comparison to be undertaken.
Why are numbers in the yearly taxation statistics different to numbers in other publications?
There are several reasons why numbers in the taxation statistics may be different to numbers in other ATO, government or non-government publications.
Difference in cut-off processing dates
To compile our statistics, we choose a cut-off date of 31 October of the following year, allowing 16 months for a majority of returns to have been lodged and processed.
Any return forms processed, or amendments made after this cut-off date are not included in the statistics shown in the report for that year.
If a different cut-off date is chosen for another ATO publication, it is likely that the statistics reported would be different from the statistics we report in our yearly taxation statistics, even if they refer to the same income, financial or FBT year.
Difference in the definition of terms
Other publications may define some terms differently. For example, in our yearly taxation statistics report an individual's total income includes income from different sources, such as salary and wages, foreign income, rental income, pensions and government benefits. In other publications an individual's income may refer only to salary and wages.
Difference in how an item is calculated
Other publications and reports may use different formulae in calculating items also reported in our taxation statistics. The methodology we use is in our Definitions and calculations section.
What is the difference between the Industry benchmarks and the Small business benchmarks?
All benchmarks are calculated from information derived from income tax returns and activity statements. The difference is the range of benchmarks available and size of businesses represented.
Industry benchmarks – include all individuals, companies, partnerships and trusts, for different levels of industry.
Small business benchmarks – include only small businesses with turnover ranges of up to $15 million for over 100 industries.
Can I obtain estimates or forecasts?
No. We can only provide statistics and information on past income, financial or fringe benefits tax years. Requests for estimates and forecasts should be directed to the Treasury department.
Where is the 100 People presentation?
The 100 People presents the millions of tax returns received by us into an animation for 2008–09 and data for 2012–13. It represents those tax returns as 100 people.
Can I request statistics, tables or information not included in the publication?
We are able to undertake research and quality assurance to separately answer ad hoc requests that are not covered by this report. In some cases we may not be able to release the data due to confidentiality issues.
To register your data request for consideration in future publications, please send an email to taxstats@ato.gov.au.
You can provide feedback or comments on our yearly taxation statistics report by emailing your comments to taxstats@ato.gov.au.