Statistics for individuals and companies

Julie Middleton made this Freedom of Information request to Australian Taxation Office

The request was successful.

From: Julie Middleton

Delivered

Dear Australian Taxation Office,

If possible, please treat this as an informal or administrative request. Otherwise, please treat this as a formal request for documents under the Freedom of Information Act.

I am seeking copies of documents with the following information:

1. The annual number of individual tax returns from[Phone Number Automatically Hidden] that relate to wages and salaries (employees) - PAYG.

2. The total annual amount of tax revenue from[Phone Number Automatically Hidden] that relates to wages and salaries (employees) - PAYG.

3. The total annual amount of tax revenue from[Phone Number Automatically Hidden] for Australian companies.

4. The total annual amount of tax revenue from[Phone Number Automatically Hidden] for Multinational companies.

5. The annual Tax Liability by source (percentage) from[Phone Number Automatically Hidden] for individuals, Australian companies and Multinational companies.

Statistics from the Australian Taxation Office has Tax liabilities by source,[Phone Number Automatically Hidden] income year has: Individual income tax - 51.2% and Company income tax - 20.2 %

Yours faithfully,

Julie Middleton

Link to this

From: Simon Murray
Australian Taxation Office

Dear Julie

 

I've consulted with our Taxation Statistics area regarding your requests
and they have provided me with links to tax statistics considered to best
fit the scope of your requests.

 

1. The annual number of individual tax returns from 2000-01 that relate to
wages and salaries (employees) - PAYG.

 

We have stats on individual returns lodged as well as the number of people
reporting salary and wages on their returns (and the amount) in Taxation
statistics. See table 1 [1]here (rows 5, 95 and 96).

 

The full details of the link are as follows (in case the format of this
email is altered upon receipt):
[2]https://www.ato.gov.au/About-ATO/Researc...

 

2. The total annual amount of tax revenue from 2000-01 that relates to
wages and salaries (employees) - PAYG.

 

Tax on wages and salaries is not a separate item, as wages and salary is
just one part of assessable income, upon which income tax is calculated
(after deductions of course). Table 1 above has ‘net tax’ in rows 63 and
64).

 

3. The total annual amount of tax revenue from 2000-01 for Australian
companies.

 

Again, net tax for companies is published in Taxation statistics, rows 433
to 436 in table 1 [3]here.

 

[4]https://www.ato.gov.au/About-ATO/Researc...

 

4. The total annual amount of tax revenue from 2000-01 for Multinational
companies.

 

This is not separately identified (to my knowledge) but a good guide might
be the Corporate Tax Transparency reports located [5]here.

 

[6]https://www.ato.gov.au/Business/Large-bu...

 

5. The annual Tax Liability by source (percentage) from 2000-01 for
individuals, Australian companies and Multinational companies. Statistics
from the Australian Taxation Office has Tax liabilities by source, 2016-17
income year has: Individual income tax - 51.2% and Company income tax -
20.2 %

 

This is published in Taxation statistics in table 5 [7]here  (tab 3). The
data for earlier years is publicly available (although not in such a nice
format) in Taxstats back to the requested year.

 

[8]https://www.ato.gov.au/About-ATO/Researc...

 

I trust the foregoing information is of use.

 

Kind regards

 

Simon

 

   
Simon Murray

Senior Lawyer, General Counsel

ATO Corporate, Australian Taxation Office
P 02 6216 1057

 

 

 

 

 

show quoted sections

Link to this

From: Julie Middleton

Delivered

Dear Simon Murray,

Thank you for your quick response.

For points 1 and 2, I now have the information requested.

For points 3 and 4, I wish to clarify information for companies and multinational companies. There may be another or separate table for companies, which may or may not have information about multinational companies. Alternative, if we use just one table, the rows with the information sought, may not be correct.

The format of your email has been altered and some hyperlinks that were added are not in place.

Point 3 - has the same link as provided for points 1 and 2.
https://www.ato.gov.au/About-ATO/Researc... Number Automatically Hidden]/?page=12#Company_detailed_tables

It was stated: "Again, net tax for companies is published in Taxation statistics, rows 433 to 436 in table 1 [3]here"

Using the same table as for points 1 and 2, rows 433 to 436 have in column A - under:
Selected items1 are:

433 Other deductions relating to amounts shown at N and L - primary production (total)
434 Other deductions relating to amounts shown at N and L - primary production (total)
435 (P&T) Net primary production distribution amount
436 (P&T) Net primary production distribution amount

Using the same Table 1, the information relates to primary production.

From row 826 is Net income or loss from business. Perhaps the company figures are under:

841 Net income or loss from business – non-primary production
842 Net income or loss from business – non-primary production
843 Net income or loss from business (total)2
844 Net income or loss from business (total)2

4. The total annual amount of tax revenue from[Phone Number Automatically Hidden] for Multinational companies.

The reply stated: "This is not separately identified (to my knowledge) but a good guide might be the Corporate Tax Transparency reports located [5]here."

The ABC has an article online from the link:
https://www.abc.net.au/news/[Phone Number Automatically Hidden]/one-third-of-australian-companies-paid-no-tax-ato/[Phone Number Automatically Hidden]

Using the same table for points 1 and 2, rows 567 to 570 relate to Foreign entities but only has figures from 2009–10 (Column AH)

567 Foreign entities - controlled foreign company income
568 Foreign entities - controlled foreign company income
569 Foreign entities - transferor trust income
570 Foreign entities - transferor trust income

What is foreign controlled company income?

Significant global entities (SGE) are Australian residents or foreign residents operating an Australian permanent establishment at the end of the income year.

If an entity satisfies the definition of 'foreign company' in section 9 of the Corporations Act 2001 (Corporations Act) – that is, generally, a company registered outside Australia – it must be registered with ASIC to carry on business in Australia.

If 'foreign companies' or SGEs have paid any taxation in Australia, where would these statistics be recorded?

Yours sincerely,

Julie Middleton

Link to this

From: Simon Murray
Australian Taxation Office


Attachment image001.jpg
35K Download

Attachment TS17Company01SelectedItemsByYear.xlsx
151K Download View as HTML


Dear Julie

 

It appears you may have been looking at the individuals table 1 rather
than the company table 1.

 

I’ve included the correct link [1]here and below:

 

[2]https://www.ato.gov.au/About-ATO/Researc...

 

Company table 1A has the requested information in the rows stated (433 to
436).  Rows 841 to 844 of individuals table 1 relate to individuals
reporting business income, not companies.

 

I’ve also attached a hard copy of the table to this email.

 

With respect to question 4, rows 567 to 570 relate to individuals.  The
definition of “foreign controlled company income” can be found in the
return form instructions here:

 

[3]https://www.ato.gov.au/Individuals/Tax-r...

 

There is a label on the company return form which “significant global
entities” are supposed to tick.  To our knowledge, we don’t have any stats
separately for those that did tick this box:

 

[4]cid:image001.jpg@01D5C48F.DF34BB00

 

Kind regards

 

Simon

 

   
Simon Murray

Senior Lawyer, General Counsel

ATO Corporate, Australian Taxation Office
P 02 6216 1057

 

 

 

 

 

 

show quoted sections

Link to this

Things to do with this request

Anyone:
Australian Taxation Office only: