Taxation      statistics      2009–10         A summary of tax returns    for the 2009–10 income yearand other reported ta...
© AUSTRALIAN TAXATION OFFICE FOR THE                                    PUBLISHED BY                 Printed on Revive Pur...
PrefaceWelcome to the2012 edition ofTaxation statistics.Each edition of Taxation statistics is a broad collection     ■   ...
GENERAL NOTES                                               ENQUIRIES ABOUT                              Data for Taxation...
ABBREVIATIONSABN       Australian business numberANZSIC    Australian and New Zealand Standard                            ...
Contentsiv                                             List of chapter tables                 viii   03 Companies and petr...
v06 Trusts                             72   08 Fringe benefits tax                       90                               ...
vi                                          10 Charities and deductible gifts            104     12 GST and other taxes   ...
vii15 The superannuation system               136   17 Cost of taxation compliance                148                     ...
List of chapter tablesviii                                                         01 Summary of Australian tax statistics...
ix   Table 2.21 Average time taken to make               Table 3.9   Company net tax of taxable                           ...
x                                                           Table 4.9   All funds net tax, by fund               07 Capita...
xi08 Fringe benefits tax                        90        Table 9.4   Private health insurance tax                        ...
xii                                                           Table 10.9 Workplace giving programs,                Table 1...
xiii15 The superannuation system               136   16 Pay as you go                             143                     ...
List of boxesxiv                                               01 Summary of Australian tax statistics 1           05 Part...
01 Summary of Australian   tax statisticsWelcome to the latest edition of Taxation statistics, the   2010 TAX RETURNS     ...
Table 1.1 Taxpayers1, by entity type, 2008–09 and                                                                         ...
INDUSTRY PROFILE    OVERVIEW    For the 2009–10 income year:                                                              ...
INCOME AND NET TAX                                                                            OVERVIEW  4                 ...
Table 1.5 Taxation liabilities, by industry, 2009–10 income year                                                          ...
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  1. 1. Taxation statistics 2009–10 A summary of tax returns for the 2009–10 income yearand other reported tax information for the 2010–11 financial year
  2. 2. © AUSTRALIAN TAXATION OFFICE FOR THE PUBLISHED BY Printed on Revive Pure Silk 100% Recycled. Certified CarbonCOMMONWEALTH OF AUSTRALIA, 2012 Neutral and is 100% recycled. The pulp used is Process Chlorine Australian Taxation Office Free and is manufactured by an ISO 14001 Certified mill.ISSN 0300-2551 Canberra April 2012You are free to copy, adapt, modify, transmit and distribute thismaterial as you wish (but not in any way that suggests the ATO or the NAT 1001-04.2012Commonwealth endorses you or any of your services or products). JS 22309
  3. 3. PrefaceWelcome to the2012 edition ofTaxation statistics.Each edition of Taxation statistics is a broad collection ■ a more user-friendly format for the chapter tables onof data compiled from income tax returns (in this case our websitefor the 2009–10 income year) and other information ■ the addition of new detailed tables in several chapters.provided to the ATO such as goods and services tax(GST) annual returns and business activity statements The CD-ROM attached to the back of the book(here, for the 2010–11 financial year) contains a more comprehensive version of Taxation statistics, including all detailed tables.It covers taxation (including income tax, GST and fringebenefits tax), excise and fuel schemes, superannuation, This more comprehensive version can also be accessedthe Higher Education Loan Program and payments, at www.ato.gov.au. It contains links to the relevantand transfers through the Australian taxation system. return form guides and other explanatory material thatIt continues to provide data on the time-based cost of show what information must be reported under eachcompliance and industry benchmarks in the form of label on the relevant forms, schedules or statements.financial and activity statement ratios. In addition, to assist more advanced researchers,The aim is to make data available for researchers and we can make available a file containing a 1%the broader community. This information helps us as a confidentialised sample of individual tax returncommunity to better understand the practical operation information. You can request access to this fileof Australia’s taxation and superannuation systems, as through the email address below.well as aspects of the broader environment in which Lastly, there is also information about changes to taxthese systems operate. laws that may have affected the figures in TaxationAs I noted last year, the data in Taxation statistics also statistics 2009–10.adds to our picture of the Australian community – I welcome your suggestions or comments. Email themincluding distribution of taxable income across the to taxstats@ato.gov.au.country; sources of income; and data about businessand work-related expenditure.Each year we endeavour to improve Taxation statistics.This year improvements include:■ statistics on the new first home saver account initiative Michael D’Ascenzo■ new statistics on the Higher Education Loan Program Commissioner of Taxation and workplace giving programs
  4. 4. GENERAL NOTES ENQUIRIES ABOUT Data for Taxation statistics 2009–10 was compiled THESE STATISTICS before all processing for the 2009–10 income year and If you have any enquiries about the statistics in thisii 2010–11 fringe benefits tax year was completed. publication, we recommend that you first read Taxation Statistics in some chapters are sourced from 2010 statistics – frequently asked questions, available at annual income tax returns and associated schedules www.ato.gov.au (such as the capital gains tax schedule 2010) that were processed by 31 October 2011. The statistics in these Send any enquiries not answered by that document chapters are not necessarily complete and will continue to taxstats@ato.gov.au to change as data from 2010 tax returns and schedules Alternatively, send enquiries to: processed after 31 October 2011 is included. Caution The Director should be exercised in comparing the detailed table Taxation statistics statistics for the 2009–10 and prior income years. Better Revenue Analysis Branch comparisons will be possible when Taxation statistics Corporate Relations 2010–11 is published. In that edition, the 2009–10 Australian Taxation Office income year detailed table statistics will include data PO Box 900 from returns processed up to 31 October 2012. Civic Square ACT 2608 Where figures have been rounded, discrepancies may occur between the sums of the component items and totals. Average amounts, percentageTaxation statistics 2009–10 changes and proportions are calculated from actual (not rounded) figures. In order to meet privacy regulations: ■ some cells in some tables have been aggregated, but this does not affect the total number of records (number indicator showing the number of returns or taxpayers) and the total amounts ■ number indicators in the detailed tables may have been rounded to the nearest multiple of five, so totals may differ from the sum of their components ■ amounts and totals may vary between tables. Descriptions or definitions of the items in the chapter and detailed tables are in the ‘Return forms and other publications’ section included on the CD–ROM attached to this publication and in the online version of the publication available at www.ato.gov.au The following symbol used in this publication means: n.a. not applicable or not available $m dollars are depicted in millions (000) thousand no. number .. rounded to zero but not zero
  5. 5. ABBREVIATIONSABN Australian business numberANZSIC Australian and New Zealand Standard iii Industrial ClassificationAPRA Australian Prudential Regulation AuthorityATO Australian Taxation OfficeBAS Business activity statementCGT Capital gains taxDAFGS Diesel and alternative fuels grants schemeDGR Deductible gift recipientETR Education tax refundFBT Fringe benefits taxGST Goods and services taxHECS Higher Education Contribution Scheme Taxation statistics 2009–10HELP Higher Education Loan ProgramLCT Luxury car taxNPP Non-primary productionPAYG Pay as you goPAYG(I) Pay as you go instalmentsPAYG(W) Pay as you go withholdingPP Primary productionPRRT Petroleum resources rent taxR&D Research and developmentSFSS Student Financial Supplement SchemeTFN Tax file numberWET Wine equalisation tax
  6. 6. Contentsiv List of chapter tables viii 03 Companies and petroleumTaxation statistics 2009–10 // Contents List of boxes xiv resource rent tax 36 Introduction 36 01 Summary of Australian tax statistics 1 New features and information 37 2010 Tax returns 1 Company returns 37 Entity size 2 Company income 40 Industry profile 3 Company expenses 42 Income and net tax 4 Company assets and liabilities 44 Payments and transfers 6 Company net tax 45 Reported liabilities 7 Petroleum resource rent tax 49 Superannuation system 7 Source of company and PRRT statistics 50 Source of chapter table statistics 8 Company and PRRT chapter tables 50 02 Personal tax 10 List of company and PRRT detailed tables 51 Introduction 10 04 Superannuation funds 54 New features and information 11 Introduction 54 Personal tax returns 11 New features and information 54 Pre-filling 13 Fund returns 55 Personal income 13 Fund income 56 Rental income and deductions 15 Fund deductions 59 Personal deductions 16 Fund net tax 62 Business income and expenses 19 Source of fund statistics 63 Personal tax offsets and credits 20 Fund chapter tables 63 Medicare 22 List of fund detailed tables 63 Personal net tax 22 Higher education loan program and 05 Partnerships 65 student financial supplement scheme 24 Introduction 65 Withholding tax 27 New features and information 65 Tax return assessments 29 Partnership returns 66 Source of personal tax statistics 30 Partnership income 67 Personal tax chapter tables 30 Partnership business income 68 List of personal tax detailed tables 30 Partnership business expenses 70 Source of partnership statistics 70 Partnership chapter tables 70 List of partnership detailed tables 71
  7. 7. v06 Trusts 72 08 Fringe benefits tax 90 Taxation statistics 2009–10 Contents Introduction 72 Introduction 90 New features and information 73 New features and information 91 Trust returns 73 FBT returns 91 Trust income 75 FBT payable 92 Trust business income 76 FBT rebates 94 Trust business expenses 77 Employee contributions 95 Trust assets and liabilities 77 Estimated statutory car fringe benefits 96 Source of trust statistics 78 Source of FBT statistics 97 Trust chapter tables 78 FBT chapter tables 97 List of trust detailed tables 78 List of FBT detailed tables 9707 Capital gains tax 80 09 Payments and transfers through Introduction 80 the income tax system 98 New features and information 81 Introduction 98 Net capital gains 81 New features and information 98 Tax payable on net capital gains 82 Education tax refund 99 Total capital gains 84 Private health insurance tax offset 100 Capital losses 86 Research and development tax offset 101 Capital gains discount 87 Film tax offset 102 Small business CGT concessions 87 National rental affordability scheme 102 Source of CGT statistics 89 First home saver account 103 CGT chapter tables 89 Source of payments and transfers statistics 103 List of CGT detailed tables 89 Payments and transfers chapter tables 103 List of payments and transfers detailed tables 103
  8. 8. vi 10 Charities and deductible gifts 104 12 GST and other taxes 118Taxation statistics 2009–10 // Contents Introduction 104 Introduction 118 New features and information 104 New features and information 118 Tax concession charity 105 GST liabilities 118 Deductible gift recipients 107 Input tax credits 121 Private ancillary funds 108 Wine equalisation tax 122 Deductible gifts 109 Luxury car tax 123 Refundable franking credits 110 Source of GST and other taxes statistics 123 Source of charities and deductible GST and other taxes chapter tables 123 gifts statistics 110 List of GST and other taxes Charities chapter tables 110 detailed tables 123 List of charities and deductible gifts detailed tables 111 13 Excise 124 Introduction 124 11 International taxation 112 New features and information 124 Introduction 112 Excise liabilities 125 New features and information 112 Petroleum products and non-petroleum Residency status 113 based fuels 125 Individual foreign income 114 Tobacco 126 Company foreign income 115 Alcohol 127 Superannuation fund foreign income 116 Source of excise statistics 128 Partnership and trust foreign income 117 Excise chapter tables 128 Source of international taxation statistics 117 List of excise detailed tables 128 International chapter tables 117 14 Fuel schemes 129 List of international taxation detailed tables 117 Introduction 129 New features and information 129 Fuel tax credits 130 Energy grants credits scheme 132 Product stewardship for oil program 133 Cleaner fuels grants scheme 134 Source of fuel schemes statistics 135 Fuel schemes chapter tables 135 List of fuel schemes detailed tables 135
  9. 9. vii15 The superannuation system 136 17 Cost of taxation compliance 148 Taxation statistics 2009–10 Contents Introduction 136 Introduction 148 New features and information 137 Income tax returns 148 Superannuation guarantee scheme 137 Business activity statement – quarterly lodgers 149 Superannuation holding accounts special account 137 Fringe benefits tax returns 149 Lost members register 138 Cost of managing tax affairs 150 Unclaimed super money 138 Source of cost of taxation compliance statistics 150 Self-managed super funds 139 Cost of taxation compliance Superannuation co-contribution 140 chapter tables 151 Excess contributions tax 141 List of cost of taxation compliance Superannuation surcharge 141 detailed tables 151 Source of super statistics 142 18 Industry benchmarks 152 Super chapter tables 142 Introduction 152 List of super detailed tables 142 Financial ratios 15216 Pay as you go 143 Activity statement ratios 153 Introduction 143 Exclusions and considerations 153 New features and information 143 Source of industry benchmarks 154 Pay as you go withholding 144 List of financial ratios detailed tables 154 Pay as you go withholders 145 List of activity statement ratio Type of withholder 145 detailed tables 155 Pay as you go instalments 146 19 Individual sample file 157 Pay as you go instalment payers 147 Introduction 157 Source of pay as you go statistics 147 Objectives 157 Pay as you go chapter tables 147 Accessing the files 157 List of pay as you go detailed tables 147 Source of the individual sample file 158 List of individual sample file detailed tables 158 20 Appendixes 159 Index 244
  10. 10. List of chapter tablesviii 01 Summary of Australian tax statistics 1 Table 2.8 Individuals’ deductions and Taxation statistics 2009–10 // List of chapter tables income not included in total Table 1.1 Taxpayers, by entity type, income, by type, 2008–09 2008–09 and 2009–10 and 2009–10 income years 17 income years 2 Table 2.9 Individuals’ work-related Table 1.2 Individuals lodging using e-tax, expenses, 2008–09 and 2008–09 and 2009–10 income 2009–10 income years 18 years 2 Table 2.10 Individuals with business Table 1.3 Entities, by size, 2009–10 income, by type, 2008–09 income year 2 and 2009–10 income years 19 Table 1.4 Entities, by entity type and Table 2.11 Individuals’ business industry, 2009–10 income year 3 expenses, by type, 2008–09 Table 1.5 Taxation liabilities, by industry, and 2009–10 income years 20 2009–10 income year 5 Table 2.12 Selected tax offsets and Table 1.6 Payments and offsets, by type, credits claimed/calculated for the 2008–09 and 2009–10 by the ATO, 2008–09 and income years or the 2009–10 2009–10 income years 21 and 2010–11 financial years 6 Table 2.13 Medicare levy and Medicare Table 1.7 Liabilities, 2009–10 and levy surcharge, 2008–09 and 2010–11 financial years 7 2009–10 income years 22 Table 2.14 Resident individuals’ net tax 02 Personal tax 10 payable, by taxable income, Table 2.1 Individuals’ returns, 2008–09 2009–10 income year 23 and 2009–10 income years 12 Table 2.15 Non-resident individuals’ net tax Table 2.2 Number of pre-fill requests payable, by taxable income, for individuals, 2008–09 and 2009–10 income year 23 2009–10 income years 13 Table 2.16 HELP and SFSS debt required Table 2.3 Individuals’ total and taxable to be repaid, 2008–09 and income, 2008–09 and 2009–10 income years 24 2009–10 income years 13 Table 2.17 Total HELP debt payable, Table 2.4 Source of individuals’ income, by sex and state/territory 2008–09 and 2009–10 of residence, 2008–09 income years 14 and 2009–10 financial years 25 Table 2.5 Individuals’ rental income and Table 2.18 Outstanding HELP debt balances, deductions, 2008–09 and by size of outstanding balance, 2009–10 income years 15 2009–10 financial year 26 Table 2.6 Individuals’ net rental income, Table 2.19 Activity relating to HELP by taxable income, 2009–10 debt between 1989 and income year 16 30 June 2010 26 Table 2.7 Individuals with an interest in a Table 2.20 Number of individuals, by rental property, 2008–09 and status of HELP debt, between 2009–10 income years 16 1989 and 30 June 2010 26
  11. 11. ix Table 2.21 Average time taken to make Table 3.9 Company net tax of taxable Taxation statistics 2009–10 List of chapter tables a repayment, by repayment companies, by company size, type, for individuals who made 2008–09 and 2009–10 a repayment between 1989 income years 45 and 30 June 2010 26 Table 3.10 Company net tax, by company Table 2.22 Tax withholding claimed by type, 2009–10 income year 46 individuals on their income tax Table 3.11 Taxable companies, by net return, 2009–10 income year 27 tax, 2009–10 income year 46 Table 2.23 Reasons listed for variation on Table 3.12 Non–taxable companies, income tax withholding variation 2008–09 and 2009–10 applications, 2008–09 and income years 47 2009–10 income years 28 Table 3.13 Non-taxable companies, Table 2.24 Tax refund or debit assessment by industry, 2008–09 and for individuals, 2008–09 and 2009–10 income years 48 2009–10 income years 29 Table 3.14 Petroleum resource rent tax,03 Companies and petroleum 2009–10 and 2010–11 financial years 49 resource rent tax 36 Table 3.1 Companies, by taxable 04 Superannuation funds 54 status, 2008–09 and Table 4.1 All funds, by type, 2008–09 2009–10 income years 37 and 2009–10 income years 55 Table 3.2 Companies, by industry, Table 4.2 All funds, by size, 2008–09 2008–09 and 2009–10 and 2009–10 income years 55 income years 38 Table 4.3 All funds total income, by fund Table 3.3 Companies, by company type, 2008–09 and 2009–10 size, 2008–09 and 2009–10 income years 56 income years 39 Table 4.4 APRA and other fund income, Table 3.4 Company income, by by source, 2008–09 and industry, 2008–09 and 2009–10 income years 57 2009–10 income years 40 Table 4.5 Self-managed super fund Table 3.5 Company income, by income, by source, 2008–09 source, 2008–09 and and 2009–10 income years 58 2009–10 income years 41 Table 4.6 All funds total deductions, Table 3.6 Company expenses, by by fund type, 2008–09 and industry, 2008–09 and 2009–10 income years 59 2009–10 income years 42 Table 4.7 APRA and other fund Table 3.7 Company expenses, by deductions, by type, 2008–09 type, 2008–09 and 2009–10 and 2009–10 income years 60 income years 43 Table 4.8 Self-managed super fund Table 3.8 Company assets and liabilities, by deductions, by type, 2008–09 company size, 2008–09 and 2009–10 income years 61 and 2009–10 income years 44
  12. 12. x Table 4.9 All funds net tax, by fund 07 Capital gains tax 80Taxation statistics 2009–10 // List of chapter tables type, 2008–09 and 2009–10 income years 62 Table 7.1 Taxpayers with net capital gains, by entity type, 2008–09 and Table 4.10 All funds net tax, by fund size, 2009–10 income years 81 2008–09 and 2009–10 income years 63 Table 7.2 Tax payable on capital gains, by entity type, 2009–10 income year 82 05 Partnerships 65 Table 7.3 Net capital gains and CGT of Table 5.1 Partnerships, by industry, taxable individuals, by taxable 2008–09 and 2009–10 income, 2009–10 income year 83 income years 66 Table 7.4 Net capital gains and CGT of Table 5.2 Partnership income items, taxable companies, by company 2008–09 and 2009–10 size, 2009–10 income year 83 income years 67 Table 7.5 Net capital gains and CGT of Table 5.3 Partnership total business taxable funds, by fund size, income, by industry, 2008–09 2009–10 income year 83 and 2009–10 income year 68 Table 7.6 Total current year capital gains Table 5.4 Partnership total business of taxable individuals, by source, income, by partnership size, 2008–09 and 2009–10 2008–09 and 2009–10 income years 84 income years 69 Table 7.7 Total current year capital gains Table 5.5 Partnership business of taxable companies, by expenses, by type, 2008–09 source, 2008–09 and and 2009–10 income years 70 2009–10 income years 85 06 Trusts 72 Table 7.8 Total current year capital gains of taxable funds, by source, Table 6.1 Trusts, by type, 2008–09 2008–09 and 2009–10 and 2009–10 income years 73 income years 85 Table 6.2 Trusts, by industry, 2008–09 Table 7.9 Capital losses, by entity type, and 2009–10 income years 74 2008–09 and 2009–10 Table 6.3 Trust income items, 2008–09 income years 86 and 2009–10 income years 75 Table 7.10 General capital gains tax Table 6.4 Trust total business income, discount, by entity type, by industry, 2008–09 and 2008–09 and 2009–10 2009–10 income years 76 income years 87 Table 6.5 Trust total business income, Table 7.11 Small business capital gains tax by trust size, 2008–09 and concessions, by entity type, 2009–10 income years 77 2008–09 and 2009–10 income years 87 Table 6.6 Trust business expenses, by type, 2008–09 and 2009–10 Table 7.12 Total Small business capital gains income years 77 tax concessions, by industry, 2009–10 income year 88 Table 6.7 Trust total assets and liabilities, 2008–09 and 2009–10 income years 77
  13. 13. xi08 Fringe benefits tax 90 Table 9.4 Private health insurance tax Taxation statistics 2009–10 List of chapter tables offset, by taxable income, Table 8.1 FBT returns and FBT payable, 2009–10 income year 100 by employer type and taxable status, 2009–10 and 2010–11 Table 9.5 Research and development FBT years 91 tax offset, by industry, 2008–09 and 2009–10 Table 8.2 FBT payable, by employer income years 101 type, taxable status and broad industry, 2009–10 and Table 9.6 Film and television tax 2010–11 FBT years 92 offset, 2008–09 and 2009–10 income years 102 Table 8.3 Type 1 and 2 aggregate amounts, by employer type, Table 9.7 National rental affordability taxable status and broad scheme tax offset, 2008–09 industry, 2010–11 FBT year 93 and 2009–10 income years 102 Table 8.4 FBT rebates claimed, by Table 9.8 First home saver account – employer type, taxable status government contributions and broad industry, 2009–10 paid 2008–09 and 2009–10 and 2010–11 FBT years 94 income year 103 Table 8.5 Employee contributions to employers, by employer type, 10 Charities and deductible gifts 104 taxable status and broad Table 10.1 Main charitable purpose of industry, 2009–10 and tax concession charities 105 2010–11 FBT years 95 Table 10.2 Entity type of tax concession Table 8.6 Employee contributions to charities 106 employers, by employer type, Table 10.3 Number of employees by type taxable status and type of of tax concession charity, contribution, 2009–10 and 2009–10 income year 106 2010–11 FBT years 96 Table 10.4 Deductible gift recipients, Table 8.7 Estimate of statutory car fringe by type 107 benefit numbers, 2009–10 and 2010–11 FBT years 96 Table 10.5 Number of new and total private ancillary funds, 2008–09 and09 Payments and transfers through 2009–10 income years 108 the income tax system 98 Table 10.6 Donations to and distributions of private ancillary funds, Table 9.1 Education tax refund claims, 2008–09 and 2009–10 2008–09 and 2009–10 income years 108 income years 99 Table 10.7 Individuals’ gifts claimed, Table 9.2 Education tax refund claims, by amount claimed, for the by number of school students 2008–09 and 2009–10 in each claim, 2008–09 and income years 109 2009–10 income years 99 Table 10.8 Individuals’ gifts as a Table 9.3 Private health insurance tax percentage of total income, offset, by age, 2008–09 and for the 2009–10 income year 109 2009–10 income years 100
  14. 14. xii Table 10.9 Workplace giving programs, Table 12.4 WET liabilities, 2009–10 andTaxation statistics 2009–10 // List of chapter tables for the 2009–10 income year 109 2010–11 financial years 122 Table 10.10 Refundable franking credits, Table 12.5 New Zealand wine producer by amount refunded, 2009–10 rebate, 2009–10 and and 2010–11 financial years 110 2010–11 financial years 122 Table 12.6 LCT liabilities, 2009–10 and 11 International taxation 112 2010–11 financial years 123 Table 11.1 Individuals, by residency status and taxable income, 2008–09 13 Excise 124 and 2009–10 income year 113 Table 13.1 Excise liabilities, by Table 11.2 Companies by residency commodity, 2009–10 and status, 2008–09 and 2010–11 financial years 125 2009–10 income years 113 Table 13.2 Quantities of petroleum Table 11.3 Individual assessable foreign products and non-petroleum sourced income, by taxable based fuels subject to excise, income, 2009–10 income 2009–10 and 2010–11 years 114 financial years 125 Table 11.4 Companies’ net foreign income, Table 13.3 Quantities of tobacco products by industry, 2008–09 and subject to excise, 2009–10 2009–10 income years 115 and 2010–11 financial years 126 Table 11.5 Selected company international Table 13.4 Quantities of alcohol products tax labels, 2008–09 and subject to excise, 2009–10 2009–10  income years 116 and 2010–11 financial years 127 Table 11.6 Super fund foreign income, 2008–09 and 2009–10 14 Fuel schemes 129 income years 116 Table 14.1 Fuel tax credits paid, by entity, Table 11.7 Partnership and Trust assessable 2009–10 and 2010–11 foreign income, 2008–09 and financial years 130 2009–10 income years 117 Table 14.2 Fuel tax credits paid, by industry, 2009–10 and 2010–11 12 GST and other taxes 118 financial years 131 Table 12.1 Net GST liabilities, by industry, Table 14.3 Fuel tax credits claims, by 2009–10 and 2010–11 amount paid, 2009–10 and financial years 119 2010–11 financial years 132 Table 12.2 Net GST liabilities/refunds, Table 14.4 Product stewardship for oil by amount, 2009–10 and program payments, 2009–10 2010–11 financial years 120 and 2010–11 financial years 133 Table 12.3 GST, input tax credits and Table 14.5 Cleaner fuels grants scheme deferred GST liabilities, on payments, 2009–10 and 2010–11 imports, by industry, financial years 134 2010–11 financial year 121
  15. 15. xiii15 The superannuation system 136 16 Pay as you go 143 Taxation statistics 2009–10 List of chapter tables Table 15.1 Superannuation guarantee Table 16.1 Pay as you go withholding charge collections and liabilities, by industry, distributions, 2009–10 and 2009–10 and 2010–11 2010–11 financial years 137 financial years 144 Table 15.2 Superannuation holding Table 16.2 Pay as you go withholding accounts special account, liabilities, by entity type, 2009–10 and 2010–11 2009–10 and 2010–11 financial years 137 financial years 145 Table 15.3 Lost members register Table 16.3 Pay as you go withholding accounts, 2009–10 and liabilities, by type of 2010–11 financial years 138 withholder, 2009–10 to Table 15.4 Unclaimed super held by 2010–11 financial years 145 ATO, 2009–10 and 2010–11 Table 16.4 Pay as you go instalments, financial years 138 by industry, 2009–10 and Table 15.5 Self-managed super funds, 2010–11 financial years 146 2009–10 and 2010–11 Table 16.5 Pay as you go instalments, financial years 139 by entity type, 2009–10 and Table 15.6 Number of members in 20010–11 financial years 147 self-managed super funds, 2008–09 and 2009–10 17 Cost of taxation compliance 148 income years 139 Table 17.1 Average time to complete Table 15.7 Asset allocation across income tax return, 2008–09 self-managed super funds, and 2009–10 income years 148 2008–09 and 2009–10 Table 17.2 Average time to complete income years 139 business activity statements Table 15.8 Co-contribution entitlements submitted quarterly by market determined and paid, 2009–10 segment, 2008–09 and and 2010–11 financial years 140 2009–10 income years 149 Table 15.9 Number of co-contribution Table 17.3 Average time to complete entitlements determined and FBT form by market segment, paid, by age and gender, 2008–09 and 2009–10 2010–11 financial year 140 income years 149 Table 15.10 Excess contributions tax Table 17.4 Cost of managing tax affairs assessments issued, 2009–10 for individuals, 2008–09 and and 2010–11 financial years 141 2009–10 income years 150 Table 15.11 Surcharge assessments issued, 2009–10 and 2010–11 financial years 141
  16. 16. List of boxesxiv 01 Summary of Australian tax statistics 1 05 Partnerships 65Taxation statistics 2009–10 // List of boxes Box 1.1 Entity size, by total Box 5.1 Partnership size, by total business income 2 business income 69 02 Personal tax 10 06 Trusts 72 Box 2.1 Calculating net tax Box 6.1 Trust size, by total for individuals 22 business income 77 Box 2.2 Personal income tax rates for residents, 2009–10 07 Capital gains tax 80 income year 23 Box 7.1 Calculating tax on net Box 2.3 Personal income tax rates capital gains 82 for non-residents, 2009–10 Box 7.2 Entity size, by total income 83 income year 23 08 Fringe benefits tax 90 03 Companies and petroleum Box 8.1 Calculating taxable status resource rent tax 36 for fringe benefits tax 91 Box 3.1 Company size, by total income 39 Box 3.2 Calculating net tax for companies 45 12 GST and other taxes 118 Box 3.3 Non-taxable companies 46 Box 12.1 Calculating net GST liabilities 118 04 Superannuation funds 54 18 Industry benchmarks 152 Box 4.1 Fund size, by total income 55 Box 18.1 Financial ratios calculated 152 Box 4.2 Calculating net tax for all Box 18.2 Activity statement fund types 62 ratios calculated 153
  17. 17. 01 Summary of Australian tax statisticsWelcome to the latest edition of Taxation statistics, the 2010 TAX RETURNS CHAPTERAustralian Taxation Office’s (ATO) most comprehensivestatistical publication. 01 OVERVIEWAustralian law requires that people pay taxes and othercharges to fund a range of programs and community For the 2009–10 income year:services. The role of the ATO is to administer the tax, ■ 14.6 million tax returns were lodged, anexcise and superannuation (super) systems that fund increase of 1.0% from 2008–09 Taxation statistics 2009–10 Summary of Australian tax statisticsservices for Australians. The ATO is the Australian ■ individual returns represented 84.7% of all taxGovernment’s principal revenue collection agency and returns lodgeda major payer of benefits. We are also the custodians ■ trusts experienced the largest growth in theof the Australian Business Register and the regulator number of tax returns lodged, with an increaseof self-managed super funds. of 6.4% from 2008–09 ■ the proportion of individuals lodging tax returnsTaxation statistics 2009–10 presents an overview of: using e-tax increased to 19.0%.■ 2010 income tax returns for individuals, companies, super funds, partnerships and trusts■ payments and transfers made through the income tax system relating to the 2009–10 income year■ reported liabilities for goods and services tax (GST) and excise, payments for fuel schemes, and fringe benefits tax (FBT) returns for the 2010–11 financial year■ the super system, capital gains tax, the international tax system, charities and deductible gifts■ debts and repayments relating to the Higher Education Loan Program (HELP)■ pay as you go withholding (PAYGW) and instalments (PAYGI) liabilities■ the cost of taxation compliance■ industry income tax and business activity statement performance ratios■ the 2009–10 individuals sample file.
  18. 18. Table 1.1 Taxpayers1, by entity type, 2008–09 and ENTITY SIZE 2009–10 income years Box 1.1 Entity size, by total business income 2 2008–092 2009–102 Entity No. % No. % For the purposes of this chapter: Individual 12,291,715 85.0 12,380,028 84.7 Total business income is the amount: Company 762,442 5.3 777,207 5.3 ■ an individual showed under item P8 Business Partnership 393,115 2.7 382,398 2.6 income and expenses at the total business income label, on page 11 of the 2010 individual tax return Trust 659,744 4.6 702,078 4.8 ■ a company showed in the information statement APRA and under the income item at the total income label S other funds3 4,939 <0.1 4,498 <0.1 on page 3 of the 2010 company tax returnCHAPTER Self-managed ■ a fund or self-managed super fund showed at item01 superannuation fund 355,435 2.5 373,195 2.6 10 under the income item at the total assessable income label V on page 2 of the applicable 2010 Total 4 14,467,390 100.0 14,619,404 100.0 fund annual return ■ a partnership showed at item 5 under the income 1 Includes residents and non-residents. item at the total business income label on page 3 2 Data for the 2008–09 and 2009–10 income years includes data processed up to 31 October 2010 and 31 October 2011 respectively. Data for the 2008–09 of the 2010 partnership tax return Taxation statistics 2009–10 // Summary of Australian tax statistics income year for partnership and trust returns has been revised. ■ a trust showed at item 5 under the income item at 3 APRA funds are those funds regulated by the Australian Prudential Regulation the total business income label on page 3 of the Authority. Other funds includes funds that nominated ‘other’ on their tax return, and non-regulated funds. 2010 trust tax return. 4 Totals may differ from the sum of the components due to rounding. Entity is an individual, a company, a fund, a self-managed fund, a partnership or a trust. Table 1.2 Individuals lodging using e-tax, 2008–09 and Loss entities have a total business income less than $0. 2009–10 income years Nil entities have a total business income equal to $0. Method of 2008–09 1 2009–10 1 Micro entities have a total business income equal to lodging No. % No. % or more than $1 but less than $2 million. e-tax 2,313,698 18.8 2,351,241 19.0 Small entities have a total business income equal to Agent and other 9,978,017 81.2 10,028,787 81.0 or more than $2 million but less than $10 million. Total2 12,291,715 100.0 12,380,028 100.0 Medium entities have a total business income equal to or more than $10 million but less than $100 million. 1 Data for the 2008–09 and 2009–10 income years includes data processed up to 31 October 2010 and 31 October 2011 respectively. Large entities have a total business income equal to 2 Totals may differ from the sum of the components due to rounding. or more than $100 million but less than $250 million. Very large entities have a total business income equal to or more than $250 million. Individuals accounted for 84.7% of all entities, with most individuals (91.6%) reporting nil business income. Similarly, the largest group by entity size for trusts was ‘nil entities’ with 57.8% of the trust total. The largest group by entity size, for companies, partnerships and funds was ‘micro entities’ accounting for 77.3%, 79.6% and 98.4% of their respective totals. Table 1.3 Entities, by size, 2009–10 income year1 Entity size Individuals Companies Partnerships Trusts Funds Total Loss 1,352 1,817 301 727 58 4,255 Nil 11,335,642 110,598 69,481 405,871 5,311 11,926,906 Micro 1,038,850 600,431 304,414 271,285 371,826 2,586,806 Small 3,734 49,419 7,139 20,281 250 80,823 Medium 445 12,916 979 3,754 144 18,238 Large 2 1,099 54 122 37 1,314 Very large 3 927 30 38 67 1,065 Total 12,380,028 777,207 382,398 702,078 377,693 14,619,404 1 Data for the 2009–10 income year includes data processed up to 31 October 2011.
  19. 19. INDUSTRY PROFILE OVERVIEW For the 2009–10 income year: 3 ■ 58.4% of individuals were salary and wage earners ■ 13.6% of companies were in the professional, scientific and technical services industry ■ 26.5% of partnerships were in the agriculture, forestry and fishing industry ■ 17.2% of trusts were in the rental, hiring and real estate services industry. CHAPTERIndustry classification is an important economic and 01statistical tool for government and non governmentagencies. The industry profile is used to identifygroupings of businesses that carry out similar economicactivities. Australian and New Zealand StandardIndustrial Classification (ANZSIC) 2006 codes have Taxation statistics 2009–10 Summary of Australian tax statisticsbeen used for all chapters.Table 1.4 Entities, by entity type and industry1, 2009–10 income year Individuals Companies Partnerships Trusts Entity grouping No. No. No. No. Salary and wage earners 7,235,326 2 Other individuals 191,845 Industry Agriculture, forestry and fishing 161,573 16,675 101,218 27,718 Mining 5,395 4,285 518 931 Manufacturing 88,727 38,019 13,085 14,829 Electricity, gas, water and waste services 5,101 2,213 771 887 Construction 524,487 96,489 58,670 54,022 Wholesale trade 36,296 40,818 7,330 12,356 Retail trade 140,805 44,679 27,946 28,581 Accommodation and food services 53,408 22,189 19,121 19,125 Transport, postal and warehousing 192,481 33,696 15,832 13,724 Information media and telecommunications 24,259 8,928 1,296 2,074 Financial and insurance services 548,885 90,931 4,086 92,204 Rental, hiring and real estate services 110,095 104,305 48,304 118,988 Professional, scientific and technical services 413,060 105,612 15,544 44,336 Administrative and support services 247,043 24,958 13,357 14,233 Public administration and safety 19,206 3,200 579 1,017 Education and training 88,747 7,836 2,554 2,942 Health care and social assistance 167,889 27,279 4,311 16,319 Arts and recreation services 125,921 6,921 3,867 3,324 Other services 196,347 26,640 18,141 15,125 Other3 1,803,132 71,534 25,868 219,343 Total 12,380,028 777,207 382,398 702,0781 The industry groups are based on the Australian and New Zealand Standard Industrial Classification (ANZSIC) 2006 codes on the Australian Business Register.2 Refers to personal taxpayers that derive income from another source other than salary and wages or a business (for example, direct income from investments such as rental income, interests and dividends).3 Entities that are not recorded in above groups.
  20. 20. INCOME AND NET TAX OVERVIEW 4 For the 2009–10 income year1: ■ individuals accounted for 20.7% of total income, 67.5% of taxable income and 67.7% of net tax ■ companies accounted for 75.5% of total income, 23.5% of taxable income and 28.3% of net tax ■ super funds accounted for 3.8% of total income, 9.0% of taxable income and 4.0%CHAPTER of net tax.01 1 We recommend you exercise caution when comparing the total income of individuals with other entities because the individual’s total income label on the tax return form incorporates some deductions whereas other entity total income labels do not. For the purposes of the Taxation statistics publication, Taxation statistics 2009–10 // Summary of Australian tax statistics net tax is essentially the amount of tax an entity owes for the financial year. It does not equate to the amount of tax payable or refundable on assessment. Refer to the respective chapters for further information on the calculation of net tax for different entity types.
  21. 21. Table 1.5 Taxation liabilities, by industry, 2009–10 income year Companies and Excise, Individuals super funds1 PRRT, LCT 5 income tax income tax FBT GST and WET2 Total Entity grouping $m $m $m $m $m $m Salary and wage earners 103,772 103,772 3 Other individuals 11,498 11,498 4 Industry Agriculture, forestry and fishing 18 280 17 -136 28 206 Mining 7 6,780 217 -4,810 1,975 4,168 Manufacturing 74 4,212 404 6,994 11,552 23,235 CHAPTER Electricity, gas, water and waste services 6 369 54 545 241 1,215 01 Construction 770 2,627 128 6,339 0 9,863 Wholesale trade 34 5,139 360 11,851 10,404 27,788 Retail trade 184 2,775 161 3,233 2,268 8,621 Accommodation and food services 31 536 36 2,911 1 3,515 Taxation statistics 2009–10 Summary of Australian tax statistics Transport, postal and warehousing 129 1,040 125 2,381 230 3,905 Information media and telecommunications 17 1,889 104 2,683 1 4,694 Financial and insurance services 59 23,061 318 5,825 181 29,444 Rental, hiring and real estate services 79 1,751 59 3,776 0 5,665 Professional, scientific and technical services 1,003 2,857 307 7,795 13 11,976 Administrative and support services 110 617 111 3,000 5 3,843 Public administration and safety5 12 82 604 -10,512 0 -9,814 Education and training 46 127 141 -54 0 261 Health care and social assistance 2,052 620 52 -2,074 0 650 Arts and recreation services 71 311 38 750 1 1,171 Other services 152 353 85 1,622 4 2,216 Other6 202 2,034 78 26 72 2,412 7 Total 120,326 57,462 3,398 42,146 26,974 250,305 Customs 2,764 22 2,786 Total with Customs 120,326 57,462 3,398 44,910 26,996 253,0911 Super funds do not use the ANZSIC industry classification system. They have been included under financial and insurance services.2 Excise, Petroleum resource rent tax (PRRT), luxury car tax (LCT) and wine equalisation tax (WET).3 Refers to personal taxpayers that derive income from another source other than salary and wages or a business (for example, direct income from investments such as rental income, interests and dividends).4 The industry groups are based on the Australian and New Zealand Standard Industrial Classification (ANZSIC) 2006 codes on the Australian Business Register. Individuals’ business net tax estimate is based on their combined net primary production and net non-primary production income.5 FBT includes Australian Government departments.6 Entities that are not recorded in above groups.7 Totals may differ from the sum of the components due to rounding.

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