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

 

 

 

 

 

-----Original Message-----
From: Julie Middleton
[mailto:[FOI #6041 email]]
Sent: Monday, 30 December 2019 4:58 PM
To: FOI
Subject: Freedom of Information request - Statistics for individuals and
companies

 

 

 

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 2000-01 that relate to
wages and salaries (employees) - PAYG.

 

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

 

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

 

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

 

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 %

 

Yours faithfully,

 

Julie Middleton

 

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reliance upon, this information by persons or entities other

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2. https://www.ato.gov.au/About-ATO/Researc...
3. https://www.ato.gov.au/About-ATO/Researc...
4. https://www.ato.gov.au/About-ATO/Researc...
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8. https://www.ato.gov.au/About-ATO/Researc...

hide quoted sections

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

 

 

 

 

 

 

-----Original Message-----
From: Julie Middleton
[mailto:[FOI #6041 email]]
Sent: Sunday, 5 January 2020 8:41 AM
To: Simon Murray
Subject: RE: Freedom of Information request - Statistics for individuals
and companies [SEC=UNCLASSIFIED]

 

**EXTERNAL EMAIL – Think quick before you click**

 

 

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...

 

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 2000-01 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/2018-12-13/o...

 

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

 

-----Original Message-----

 

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

 

 

 

 

 

 

 

 

 

 

 

-------------------------------------------------------------------

Please use this email address for all replies to this request:

[FOI #6041 email]

 

This request has been made by an individual using Right to Know. This
message and any reply that you make will be published on the internet.
More information on how Right to Know works can be found at:

https://www.righttoknow.org.au/help/offi...

 

If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.

 

-------------------------------------------------------------------

 

**********************************************************************

IMPORTANT

    The information transmitted is for the use of the intended

recipient only and may contain confidential and/or legally

privileged material. Any review, re-transmission, disclosure,

dissemination or other use of, or taking of any action in

reliance upon, this information by persons or entities other

than the intended recipient is prohibited and may result in

severe penalties. If you have received this e-mail in error

please notify the Privacy Hotline of the Australian Taxation

Office, telephone 1300 661 542 and delete all copies of this

transmission together with any attachments.

*********************************************************************

References

Visible links
1. https://www.ato.gov.au/About-ATO/Researc...
2. https://www.ato.gov.au/About-ATO/Researc...
3. https://www.ato.gov.au/Individuals/Tax-r...

hide quoted sections