1. Taxation
statistics
2009–10
A summary of tax returns
for the 2009–10 income year
and other reported tax information
for the 2010–11 financial year

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3. Preface
Welcome to the
2012 edition of
Taxation statistics.
Each edition of Taxation statistics is a broad collection ■ a more user-friendly format for the chapter tables on
of data compiled from income tax returns (in this case our website
for 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 fringe
benefits tax), excise and fuel schemes, superannuation, This more comprehensive version can also be accessed
the Higher Education Loan Program and payments, at www.ato.gov.au. It contains links to the relevant
and transfers through the Australian taxation system. return form guides and other explanatory material that
It continues to provide data on the time-based cost of show what information must be reported under each
compliance 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 return
community to better understand the practical operation information. You can request access to this file
of 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 tax
these systems operate. laws that may have affected the figures in Taxation
As 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 them
including distribution of taxable income across the to taxstats@ato.gov.au.
country; sources of income; and data about business
and 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. 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 this
ii 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, percentage
Taxation 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. ABBREVIATIONS
ABN Australian business number
ANZSIC Australian and New Zealand Standard
iii
Industrial Classification
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
BAS Business activity statement
CGT Capital gains tax
DAFGS Diesel and alternative fuels grants scheme
DGR Deductible gift recipient
ETR Education tax refund
FBT Fringe benefits tax
GST Goods and services tax
HECS Higher Education Contribution Scheme
Taxation statistics 2009–10
HELP Higher Education Loan Program
LCT Luxury car tax
NPP Non-primary production
PAYG Pay as you go
PAYG(I) Pay as you go instalments
PAYG(W) Pay as you go withholding
PP Primary production
PRRT Petroleum resources rent tax
R&D Research and development
SFSS Student Financial Supplement Scheme
TFN Tax file number
WET Wine equalisation tax

6. Contents
iv
List of chapter tables viii 03 Companies and petroleum
Taxation 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. v
06 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 97
07 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. vi
10 Charities and deductible gifts 104 12 GST and other taxes 118
Taxation 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. vii
15 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 152
16 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. List of chapter tables
viii
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. 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. x
Table 4.9 All funds net tax, by fund 07 Capital gains tax 80
Taxation 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. xi
08 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 and
09 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. xii
Table 10.9 Workplace giving programs, Table 12.4 WET liabilities, 2009–10 and
Taxation 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. xiii
15 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. List of boxes
xiv
01 Summary of Australian tax statistics 1 05 Partnerships 65
Taxation 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. 01 Summary of Australian
tax statistics
Welcome to the latest edition of Taxation statistics, the 2010 TAX RETURNS CHAPTER
Australian Taxation Office’s (ATO) most comprehensive
statistical publication.
01
OVERVIEW
Australian law requires that people pay taxes and other
charges 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, an
excise and superannuation (super) systems that fund increase of 1.0% from 2008–09
Taxation statistics 2009–10 Summary of Australian tax statistics
services for Australians. The ATO is the Australian ■ individual returns represented 84.7% of all tax
Government’s principal revenue collection agency and returns lodged
a major payer of benefits. We are also the custodians ■ trusts experienced the largest growth in the
of the Australian Business Register and the regulator number of tax returns lodged, with an increase
of self-managed super funds. of 6.4% from 2008–09
■ the proportion of individuals lodging tax returns
Taxation 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. 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 return
CHAPTER Self-managed ■ a fund or self-managed super fund showed at item
01 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. 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.
CHAPTER
Industry classification is an important economic and 01
statistical tool for government and non government
agencies. The industry profile is used to identify
groupings of businesses that carry out similar economic
activities. Australian and New Zealand Standard
Industrial Classification (ANZSIC) 2006 codes have
Taxation statistics 2009–10 Summary of Australian tax statistics
been 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 12,380,028 777,207 382,398 702,078
1 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. 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. 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 26,996 253,091
1 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.