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Individuals

Last updated 23 September 2020

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Individuals summary tables and charts

Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2014–15 income year includes data processed up to 31 October 2016.

Chart 4: Individuals – returns by lodgment type, 2014–15 income year

 Chart 4 shows lodgment channel of 2014-15 individual income tax returns. 73.8% by agent, 14.1% by myTax, 9.4% by e-tax, 2.7% other self-preparer. The link below will take you to the data behind this chart as well as similar data going back to the 2009-10 income year.

The data for the above chart is available at data.gov.auExternal Link.

Chart 5: Individuals – returns by gender, 2010–11 to 2014–15 income years

 Chart 5 shows the gender of individuals lodging income tax returns for the last 5 income years. The link below will take you to the data behind this chart as well as similar data for the 2009-10 income year.

The data for the above chart is available at data.gov.auExternal Link.

Chart 6: Individuals – returns by state or territory, 2014–15 income year

Chart 6 shows individual returns lodged by state or territory for the 2014-15 incom year. NSW 31.4%, VIC 25%, QLD 19.8%, WA 11.2%, SA 7%, TAS 2%, ACT 1.9%, NT 0.9%, Unknown or overseas 0.8%. The link below will take you to the data behind this chart as well as similar data back to the 2009-10 income year. 

The data for the above chart is available at data.gov.auExternal Link.

Table 3: Individuals – selected income items, 2013–14 to 2014–15 income years 

Income item

2013–14

2014–15

 

Individuals (no.)

Average ($)

Median ($)

Individuals (no.)

Average ($)

Median ($)

Salary or wages

10,304,687

56,689

46,656

10,469,919

57,576

47,502

Gross interest

7,335,773

1,821

162

7,659,362

1,622

138

Dividends – franked amount

2,861,982

7,971

506

2,849,504

7,776

549

Dividends – franking credit

2,855,343

3,422

218

2,843,250

3,338

237

Allowances, earnings, tips, director’s fees etc

2,297,379

3,801

463

2,344,140

3,778

453

Net rent

2,033,973

−1,828

−1,675

2,077,235

−1,749

−1,624

Net non-primary production amount

1,748,849

28,993

5,122

1,786,937

28,582

4,927

Net income or loss from business – non-primary production transferred from item P8

1,078,383

26,269

12,095

1,122,260

26,192

12,221

Dividends – unfranked amount

1,060,280

887

78

1,064,264

942

84

Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment

922,538

5,664

4,942

966,709

5,906

5,178

Australian Government pensions and allowances

645,097

10,127

10,250

676,083

10,318

10,368

Net capital gain

609,678

23,585

1,901

672,484

25,944

2,137

Total income or loss

12,964,285

59,851

44,697

13,213,814

60,714

45,471

Note
Total income or loss: components do not add to the total number of taxpayers because taxpayers may declare more than one type of income. Some components of total income are not listed in this table. The count, average and median for total income or loss are calculated including zeroes.
Table 4: Individuals – selected deductions, 2013–14 to 2014–15 income years

Deduction

2013–14

2014–15

 

Individuals (no.)

Average ($)

Median ($)

Individuals (no.)

Average ($)

Median ($)

Work-related expenses

8,596,717

2,417

935

8,624,669

2,531

1,040

Cost of managing tax affairs

6,172,012

373

164

6,202,558

378

165

Gifts or donations

4,544,381

576

100

4,569,010

674

105

Other deductions

667,118

2,663

1,477

667,328

2,749

1,550

Interest deductions

334,906

2,469

120

309,744

2,426

127

Low value pool deduction

298,628

434

180

304,728

448

179

Dividend deductions

268,140

4,225

860

252,122

4,307

934

Personal superannuation contributions

196,697

18,591

23,295

206,952

21,205

25,000

Total deductions

12,964,285

2,571

683

13,213,814

2,693

708

Notes
Other deductions: this is the label on the return form and does not include all other deductions from the income tax return not listed in this 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. Some components of total deductions are not listed in this table. The count, average and median for total deductions are calculated including zeroes.
Table 5: Individuals – selected tax offsets and levies, 2013–14 to 2014–15 income years

Offset/levy

2013–14

2014–15

 

Individuals (no.)

Average ($)

Median ($)

Individuals (no.)

Average ($)

Median ($)

Medicare levy

9,154,837

1,093

836

9,278,155

1,475

1,137

Low income tax offset

6,547,727

317

367

6,616,419

315

364

Zone or overseas forces tax offset

645,664

500

338

614,545

435

338

Seniors and pensioners tax offset

579,489

1,202

1,208

602,151

1,193

1,198

Commonwealth of Australia benefits and payments tax offset

377,410

550

537

413,099

583

576

Total temporary budget repair levy payable

na

na

na

398,190

3,248

1,161

Employment termination payment tax offset

338,296

3,702

364

352,388

4,041

391

Australian super income stream tax offset

221,204

2,821

2,142

234,913

2,877

2,198

Medicare levy surcharge

176,920

1,312

1,014

164,535

1,331

1,028

Total net medical expenses tax offset

272,701

814

448

162,128

988

517

Chart 7: Individuals – rental income and deductions, 2010–11 to 2014–15 income years

Chart 7 shows rental income and deduction items, as well as net rent, for individuals over the last 5 income years. The link below will take you to the data behind this chart as well as similar data back to the 2009-10 income year.
The data for the above chart is available at data.gov.auExternal Link.

Table 6: Individuals – interest in a rental property, 2012–13 to 2014–15 income years 

Property interests

2012–13

2013–14

2014–15

1

1,405,659

1,447,744

1,468,601

2

355,908

371,992

383,623

3

107,975

114,269

118,491

4

39,406

41,547

43,297

5

16,170

17,028

18,251

6 or more

17,221

18,343

19,254

Total

1,942,339

2,010,923  

2,051,517  

Note
An interest in a property means the property is solely owned, jointly owned or part-year owned – for example, bought or sold a property during the year.
Table 7: Individuals – workplace giving programs, 2012–13 to 2014–15 income years 

 Employees/donations

2012–13

2013–14

2014–15

Total number of employees employed by workplace giving employers

2,928,725

3,173,802

3,319,105

Number of employees using workplace giving

141,910

156,289

162,573

Total donations given using workplace giving ($m)

28

31

43

Average donation ($)

197

201

261

Median donation ($)

na

na

76

Chart 8: Individuals –gifts or donations, by state, 2014–15 income year

Chart 8 shows the average and median deduction of individuals for gifts or donations, by state, for the 2014-15 incom year. The link below will take you to the data behind this chart. 

The data for the above chart is available at data.gov.auExternal Link.

Chart 9: Number of individuals and net tax, by tax bracket, 2014–15 income year 

 Chart 9 shows the distribution of individuals and net tax, across the different tax brackets, for the 2014-15 income year. The link below will take you to the data behind this chart as well as similar data back to the 2012-13 income year.

The data for the above chart is available at data.gov.auExternal Link.

Chart 10: Proportion of HELP debtors by size of debt, 2011–12 to 2015–16 financial years

 Chart 10 shows the distribution of HELP debtors, by the size of their debt, for the last 5 financial years. The link below will take you to the data behind this chart as well as similar data for the 2010-11 financial year.

The data for the above chart is available at data.gov.auExternal Link.

Chart 11: Median super balance, by age and gender, 2014–15 financial year

 Chart 11 depicts the median superannuation balance of individuals by gender and age, for the 2014-15 financial year. The link below will take you to the data behind this chart as well as average superannuation balance for the 2013-14 and 2014-15 financial years.

Note
Only individuals with an account balance greater than zero were included in this chart.

The data for the above chart is available at data.gov.auExternal Link.

Chart 12: Super balance, by state/territory and gender, 2014–15 financial year

Chart 12 shows the average and median superannuation balance of individuals by state, for the 2014-15 financial year. The link below will take you to the data behind this chart as well as average superannuation balance for the 2013-14 and 2014-15 financial years.

Note
Only individuals with an account balance greater than zero were included in this chart.

The data for the above chart is available at data.gov.auExternal Link.

Table 8: Super balance, by taxable income, 2013–14 to 2014–15 financial years 

 

2013–14

2014–15

Taxable income

Individuals
(no.)

Average account balance
($)

Median account balance
($)

Individuals
(no.)

Average account balance
($)

Median account balance
($)

Less than or equal to $18,200

1,939,981

94,247

13,671

1,938,506

100,758

13,650

$18,201 to $37,000

2,775,701

71,931

18,478

2,784,607

77,182

19,280

$37,001 to $80,000

4,667,881

96,957

47,799

4,757,215

101,739

50,694

$80,001 to $180,000

2,105,956

201,572

109,802

2,209,799

211,331

119,315

$180,000 or more

357,461

512,814

233,329

377,034

519,597

245,440

No income tax return

4,745,859

44,530

6,755

4,038,118

57,908

6,921

Total

16,592,839

99,695

33,479

16,105,279

111,205

35,642

Notes
The sum of those with taxable income ranges does not equal the total shown in other tables as some individuals lodging income tax returns do not have member contribution statements.
Only member contribution statements with an account balance greater than zero were included in this table.

Individuals detailed tables

Table indexExternal Link
Individuals detailed tables index

Lists the different items shown in the individuals detailed tables and specifies in which table they appear.

Table 1External Link
Selected items for income years 1978–79 to 2014–15

Shows most items from the individual tax return (including items calculated by the ATO).

A new table (1B) shows counts, averages and medians for most items for the 2013–14 and 2014–15 income years.

Table 2External Link
Selected items for the 2014–15 income year, by:

  • lodgment method
  • gender
  • taxable status
  • state/territory
  • age range

A new multi-year table (2B) includes key items for the 2010–11 to 2014–15 income years.

Table 3External Link
Selected items for the 2014–15 income year, by:

  • gender
  • taxable status
  • age range
  • taxable income range

A new multi-year table (3B) includes key items for the 2010–11 to 2014–15 income years.

Table 4External Link
Selected items for the 2014–15 income year, by:

  • gender
  • taxable status
  • state/territory
  • taxable income range

Table 5External Link
Selected items for the 2014–15 income year, by:

  • gender
  • state/territory
  • broad industry

Table 6External Link
Selected items for the 2014–15 income year, by:

  • taxable status
  • state/territory
  • postcode

Table 7External Link
Top and bottom 10 postcodes for the 2014–15 income year:

  • based on average taxable income or loss
  • for each state/territory

Table 8External Link
Median and average taxable income, 2003–04, 2013–14 and 2014–15 income years, by:

  • state/territory
  • postcode

Table 9External Link
Selected items for the 2014–15 income year, by industry

Table 10External Link
Selected items for the 2014–15 income year, by:

  • taxable income range
  • total income or loss range.

A new multi-year table (10B) includes key items for the 2010–11 to 2014–15 income years.

Table 11External Link
Selected items for the 2014–15 income year, by:

  • residency status
  • lodgment method

Table 12External Link
Selected items for the 2014–15 income year, by:

  • taxable status
  • residency status
  • taxable income range

Table 13External Link
Selected items for the 2014–15 income year, by:

  • age range
  • residency status
  • gender
  • tax assessment range

Table 14External Link
Selected items for the 2014–15 income year, by:

  • occupation
  • gender
  • taxable income range – tax brackets (14A, 14D)
  • work-related expense range (14C)

A new multi-year table (14D) includes key items for the 2010–11 to 2014–15 income years.

Table 15External Link
Top 10 occupations based on average taxable income, for each state/territory, for the 2014–15 income year

Table 16External Link
Percentile distribution of taxable individuals, for the 2014–15 income year

Shows the totals, averages and medians for selected items by

  • percentile distribution on taxable income
  • gender

Table 17External Link
Selected items for the 2014–15 income year, for individuals with total business income or loss, by:

  • entity size
  • broad industry

Table 18External Link
Selected deductions for the 2014–15 income year, by:

  • state/territory
  • deduction type
  • deduction claimed range

Table 19External Link
Selected rental property schedule items, for the 2014–15 income year, by:

  • state/territory of property
  • net rent position

A new multi-year table (19B) includes key items for the 2012–13 to 2014–15 income years.

Table 20External Link
Number of HELP debtors, as at 30 June 2016, by:

  • HELP repayment income
  • state/territory

Table 21External Link
Outstanding HELP debt, by size of outstanding balance, 2005–06 to 2015–16 financial years

Table 22External Link
Outstanding HELP debt, by state/territory of residence, 2005–06 to 2015–16 financial years

Table 23External Link
Super fund contributions to APRA funds, 2010–11 to 2014–15 financial years

A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

Table 24External Link
Super fund contributions to SMSFs, 2010–11 to 2014–15 financial years

A new table shows averages and medians for most items for the 2012–13 to 2014–15 income years.

Table 25External Link
Super fund contributions, for the 2014–15 financial year, by:

  • super total accounts balance range
  • taxable income range - tax brackets
  • age range

Table 26External Link
Super fund contributions, for the 2014–15 financial year, by:

  • age range
  • gender
  • taxable income range – tax brackets

Table 27External Link
Super fund contributions, for the 2014–15 financial year, by:

  • state/territory
  • gender
  • age range

Table 28External Link
Count, average and median of selected items, by postcode, for the 2014–15 income year:

  • taxable income or loss
  • salary and wages
  • net rent
  • total income or loss
  • total deductions
  • total business income
  • total business expenses
  • net tax
  • super total accounts balance

Individuals postcode maps

Taxation statistics data for the 2014-15 income yearExternal Link is available on NationalMap.

NationalMap provides a common web platform for the visualisation and exploration of open spatial data released by all levels of government.

For the 2014–15 income year, the map will show the average and median of:

  • taxable income or loss
  • salary and wages
  • net rent
  • total income or loss
  • total deductions
  • total business income
  • total business expenses
  • net tax
  • super total accounts balance.

See also:

Individuals sample files

A series of sample files of individual tax return information is available for more advanced users. 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 2011–12 income year onwards, these files contain a 2% sample of records.

To find out what items are included in the 2014–15 individual sample file, view the Individuals sample file indexExternal Link on data.gov.au.

To request access to the individual sample files, you can email us at taxstats@ato.gov.au.

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