Individuals

The Individuals section includes data on most of the return labels and calculations from the Individual tax return form for 2017 and the member contribution statement.

Find out about:

• Individuals summary tables and charts – the data most users want
• Individuals 100 People statistics – key data represented as 100 people
• Individuals detailed tables – more complex data
• Individuals postcode maps – for selected items
• Individuals sample files – for advanced users

Individuals summary tables and charts

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

Table 3: Individuals – median and average key items, by sex, 2015–16 and 2016–17 income years

	2015–16			2016–17
	Male	Female	Total	Male	Female	Total
Average taxable income ($)	69,644	48,043	58,689	69,278	48,118	59,014
Median taxable income ($)	52,316	37,767	43,877	52,376	37,908	44,382
Average net tax ($)	22,281	13,672	18,352	22,237	13,829	18,378
Median net tax ($)	13,182	7,979	10,488	13,324	8,219	10,676
Average superannuation account balance ($)	134,240	102,346	115,945	146,421	114,350	128,024
Median superannuation account balance ($)	45,887	34,630	37,473	50,239	38,781	41,731

To access this data in Excel format, as well as similar data back to the 2014–15 income year, download Snapshot table 4External Link from data.gov.au.

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

To access the data for this chart, as well as similar data back to the 2011–12 income year, download Snapshot table 5External Link from data.gov.au.

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

To access the data for this chart, as well as similar data back to the 2013–14 income year, download Snapshot table 5External Link from data.gov.au.

Table 4a: Individuals – single people with private health insurance, by income tier and age, 2016–17 income year

Single people	Tier 0: $90,000 or less	Tier 1: $90,001 to $105,000	Tier 2: $105,001 to $140,000	Tier 3: $140,001 or more
Less than 65 years of age (no.)	1,299,389	146,215	170,155	137,953
65 to 69 years (no.)	90,098	5,231	6,186	6,597
70 years or more (no.)	175,733	5,729	7,952	13,807
Unspecified (no.)	322	1	2	307

Table 4b Individuals – members of a couple with private health insurance, by income tier and age, 2016–17 income year

Members of a couple	Tier 0: $180,000 or less	Tier 1: $180,001 to $210,000	Tier 2: $210,001 to $280,000	Tier 3: $280,001 or more
Less than 65 years of age (no.)	3,207,213	420,232	481,551	439,475
65 to 69 years (no.)	340,816	15,431	19,340	22,868
70 years or more (no.)	444,453	11,368	15,937	22,175
Unspecified (no.)	91,912	11,397	11,817	7,408

In these tables, Income tier is determined by your income for surcharge purposes.

To access this data in Excel format, as well as similar data back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.

Chart 6: Number of individuals and net tax, by tax bracket, 2016–17 income year

To access the data for this chart, as well as similar data back to the 2012–13 income year, download Snapshot table 5External Link from data.gov.au.

Table 5: Individuals – selected income items, 2015–16 to 2016–17 income years

Income item	2015–16			2016–17
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Salary or wages	10,655,497	58,827	48,636	10,912,139	59,328	49,397
Gross interest	7,799,548	1,396	109	7,746,341	1,242	91
Dividends – franked amount	2,888,043	7,753	537	2,847,231	7,861	522
Dividends – franking credit	2,883,230	3,326	231	2,840,557	3,292	225
Allowances, earnings, tips, director’s fees etc	2,350,523	3,717	446	2,436,214	3,623	428
Net rent	2,116,755	−1,683	−1,565	2,179,107	−1,512	−1,427
Partnerships and trusts – net non-primary production amount	1,778,895	29,623	5,088	1,783,170	30,731	5,487
Net income or loss from business – non-primary production	1,165,174	26,571	12,413	1,223,272	26,680	12,329
Dividends – unfranked amount	1,009,691	970	70	1,066,285	928	63
Australian Government allowances and payments like Newstart, Youth allowance and Austudy payment	986,562	6,032	5,266	972,823	6,188	5,462
Assessable foreign source income	739,285	7,584	346	730,016	8,130	450
Net capital gain	661,564	27,371	1,634	698,060	28,721	2,154
Australian Government pensions and allowances	683,487	10,771	10,855	690,932	10,833	11,008
Total income or loss	13,508,101	61,465	46,108	13,870,745	61,781	46,576

In this table:

• 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.
• The count, average and median for total income or loss are calculated including zeroes.

To access this data in Excel format, as well as similar data back to the 2007–08 income year, download Snapshot table 4External Link from data.gov.au.

Table 6: Individuals – selected deduction items, 2015–16 to 2016–17 income years

Deduction item	2015–16			2016–17
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Work-related expenses	8,627,122	2,548	1,123	8,840,669	2,487	1,122
Cost of managing tax affairs	6,087,224	371	170	6,102,730	375	171
Gifts or donations	4,511,057	634	110	4,522,137	770	110
Other deductions	705,091	2,840	1,557	725,387	2,882	1,596
Low value pool deduction	302,859	456	183	302,435	458	182
Dividend deductions	262,835	3,860	817	258,528	3,658	717
Interest deductions	275,884	2,648	139	250,723	2,681	138
Personal superannuation contributions	208,111	21,764	26,500	214,204	22,521	28,524
Total deductions	13,508,101	2,638	711	13,870,745	2,631	700

In this table:

• Other deductions is the label on the return form and does not include all other deductions from the tax return not listed.
• 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.
• The count, average and median for total deductions are calculated including zeroes.

To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.

Table 7: Individuals – selected tax offsets and levies, 2015–16 to 2016–17 income years

Offset/levy	2015–16			2016–17
	Individuals (no.)	Average ($)	Median ($)	Individuals (no.)	Average ($)	Median ($)
Medicare levy	9,385,453	1,510	1,166	9,562,761	1,528	1,186
Low income tax offset	6,627,045	314	360	6,729,323	313	358
Small business income tax offset	785,593	309	165	905,405	428	282
Seniors and pensioners tax offset	611,607	1,188	1,188	613,419	1,181	1,173
Foreign income tax offset	588,387	1,602	30	570,083	1,679	34
Zone or overseas forces tax offset	496,049	327	143	480,455	319	133
Commonwealth of Australia benefits and payments tax offset	429,488	611	605	437,919	629	626
Temporary budget repair levy payable	415,597	3,315	1,168	427,497	3,280	1,169
Employment termination payment tax offset	342,816	3,801	388	322,487	4,263	372
Australian superannuation income stream tax offset	232,871	2,963	2,290	227,672	3,045	2,359
Medicare levy surcharge	188,629	1,280	1,008	196,807	1,308	1,027

To access this data in Excel format, as well as similar data back to the 2003–04 income year, download Snapshot table 4External Link from data.gov.au.

Chart 7: Individuals – returns by lodgment type, 2016–17 income year

To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 8: Individuals – returns by sex, 2012–13 to 2016–17 income years

To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 9: Individuals – returns by state/territory, 2016–17 income year

To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 10: Individuals – rental income and deductions, 2012–13 to 2016–17 income years

To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Table 8: Individuals – interest in a rental property, by overall net rent outcome, 2015–16 to 2016–17 income years

Property interests (no.)	2015–16			2016–17
	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	917,287	577,221	1,494,508	929,961	606,151	1,536,112
2	242,300	153,737	396,037	247,312	160,659	407,971
3	72,750	49,946	122,696	73,893	52,022	125,915
4	26,051	19,187	45,238	26,703	19,757	46,460
5	10,776	8,104	18,880	11,126	8,378	19,504
6 or more	11,310	8,713	20,023	11,349	9,008	20,357
Total	1,280,474	816,908	2,097,382	1,300,344	855,975	2,156,319

In this table an interest in a property means the property may be solely or jointly owned, and includes properties bought or sold during the year.

To access this data in Excel format, as well as similar data back to the 1999–2000 income year, download Snapshot table 4External Link from data.gov.au.

Table 9: Individuals – workplace giving programs, 2014–15 to 2016–17 income years

	2014–15	2015–16	2016–17
Total employees employed by workplace giving employers (no.)	3,319,105	3,601,066	3,553,057
Employees using workplace giving (no.)	162,573	169,714	173,466
Total donations given using workplace giving ($m)	43	35	36
Average donation ($)	261	206	208
Median donation ($)	76	75	78

To access this data in Excel format, as well as similar data back to the 2012–13 income year, download Snapshot table 4External Link from data.gov.au.

Chart 11: Individuals – gifts or donations, by state/territory, 2016–17 income year

To access the data for this chart, as well as similar data back to the 2009–10 income year, download Snapshot table 5External Link from data.gov.au.

Chart 12: Median super balance, by age and sex, 2016–17 financial year

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

To access the data for this chart, as well as similar data back to the 2013–14 financial year, download Snapshot table 5External Link from data.gov.au.

Chart 13: Super balance, by state/territory and sex, 2016–17 financial year

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

To access the data for this chart, as well as similar data back to the 2013–14 income year, download Snapshot table 5External Link from data.gov.au.

Table 10: Super balance, by taxable income, 2015–16 to 2016–17 financial years

Taxable income	2015–16			2016–17
	Individuals (no.)	Average account balance ($)	Median account balance ($)	Individuals (no.)	Average account balance ($)	Median account balance ($)
Less than or equal to $18,200	1,974,350	108,884	15,584	2,025,162	122,506	17,468
$18,201 to $37,000	2,772,218	80,239	18,894	2,786,488	89,241	19,788
$37,001 to $80,000	4,818,100	101,187	49,234	5,399,194	114,316	56,159
$80,001 to $180,000	2,363,753	212,081	120,714	2,025,970	241,342	139,902
$180,000 or more	396,982	532,278	254,273	409,033	582,420	279,587
No tax return	4,037,426	63,598	8,817	4,028,609	72,752	10,237
Total	16,362,829	115,945	37,473	16,674,456	128,194	41,731

In this table:

• Only individuals that had a member contribution statement with an account balance greater than zero were included in the calculation of averages and medians.
• The sum of those with taxable income ranges does not equal the total shown in other tables. This is because some individuals lodging tax returns do not have member contribution statements.

To access this data in Excel format, as well as similar data back to the 2013–14 income year, download Snapshot table 4External Link from data.gov.au.