Income year | 2004–05 | 0.00 | 2005–06 | 0.00 | 2006–07 | 0.00 |
Age at June 30 | 54.98 | 1.00 | 54.99 | 1.00 | 54.98 | 1.00 |
NIFW Indicator 2 | 0.69 | 0.46 | 0.71 | 0.46 | 0.72 | 0.45 |
NIFW Indicator 3 | 0.62 | 0.49 | 0.64 | 0.48 | 0.66 | 0.47 |
SW indicator | 0.61 | 0.49 | 0.63 | 0.48 | 0.65 | 0.48 |
NIFW Indicator 2 ($) | 35,971 | 29,205 | 38,557 | 32,599 | 41,412 | 36,773 |
NIFW Indicator 3 ($) | 36,616 | 27,720 | 39,237 | 30,703 | 41,915 | 33,900 |
SW indicator ($) | 36,251 | 26,713 | 38,861 | 29,807 | 41,385 | 32,733 |
Observations (number) | 252,876 | na | 256,564 | na | 261,864 | na |
Income year | 2004–05 | 0.00 | 2005–06 | 0.00 | 2006–07 | 0.00 |
Age at June 30 | 54.96 | 1.00 | 54.97 | 1.00 | 54.96 | 1.00 |
NIFW Indicator 2 | 0.88 | 0.32 | 0.89 | 0.31 | 0.90 | 0.30 |
NIFW Indicator 3 | 0.79 | 0.41 | 0.80 | 0.40 | 0.82 | 0.39 |
SW indicator | 0.78 | 0.42 | 0.79 | 0.41 | 0.80 | 0.40 |
NIFW Indicator 2 ($) | 36,353 | 29,213 | 35,699 | 31,473 | 41,818 | 36,853 |
NIFW Indicator 3 ($) | 37,060 | 27,679 | 39,696 | 30,705 | 42,380 | 33,909 |
SW indicator ($) | 36,692 | 26,649 | 39,317 | 29,790 | 41,838 | 32,729 |
Reported spouse | 0.51 | 0.50 | 0.56 | 0.50 | 0.56 | 0.50 |
Self-prepared tax return | 0.23 | 0.42 | 0.23 | 0.42 | 0.24 | 0.43 |
Business and PSI income | 0.05 | 0.22 | 0.05 | 0.22 | 0.06 | 0.24 |
Partnership and trust income | 0.26 | 0.44 | 0.25 | 0.43 | 0.24 | 0.42 |
Dividend income | 0.40 | 0.49 | 0.38 | 0.49 | 0.37 | 0.48 |
Rental income | 0.20 | 0.40 | 0.20 | 0.40 | 0.21 | 0.40 |
Major cities | 0.69 | 0.46 | 0.69 | 0.46 | 0.69 | 0.46 |
Inner regional | 0.20 | 0.40 | 0.20 | 0.40 | 0.20 | 0.40 |
Outer regional | 0.08 | 0.28 | 0.08 | 0.28 | 0.08 | 0.28 |
Remote and very remote | 0.01 | 0.12 | 0.01 | 0.12 | 0.01 | 0.12 |
Not available | 0.01 | 0.08 | 0.01 | 0.09 | 0.01 | 0.10 |
Observations (number) | 192,587 | na | 199,174 | na | 206,331 | na |
A | Earnings from work | 80.0 | 100.0 | 140.0 | |
B | Income tax on earnings | 21.9 | 30.6 | 49.4 | 2004–05 schedule |
C | Posttax earnings | 58.1 | 69.5 | 90.7 | =A – B |
D | Employer contributions | 7.2 | 9.0 | 12.6 | =A*0.09 |
E | Salary-sacrificed contributions | 0.0 | 0.0 | 0.0 | |
F | Tax on contributions | 1.1 | 1.4 | 1.9 | =(D+E)*0.15 |
H | Earnings from work | 56.0 | 100.0 | 0.0 | |
I | TRIS | 19.1 | 25.0 | 35.0 | =R*0.1 |
J | Assessable income | 75.1 | 125.0 | 35.0 | =H+I |
K | Tax on earnings | 19.8 | 42.8 | 6.4 | 2004–05 schedule |
L | TRIS tax offset | 2.9 | 3.8 | 5.3 | =H*0.15 |
M | Tax minus TRIS offset | 17.0 | 39.0 | 1.1 | =K+L |
N | Posttax earnings | 58.1 | 86.0 | 33.9 | =J – M |
O | Employer contributions | 5.0 | 9.0 | 12.6 | =H*.09 |
P | Salary-sacrificed contributions | 0.0 | 0.0 | 140.0 | |
Q | Tax on contributions | 0.8 | 1.4 | 22.9 | =O+P*0.15 |
R | Superannuation balance | 200.0 | 250.0 | 350.0 | A*2.5 |
S | After-tax earnings | 0.0 | 16.6 | −56.8 | =N – C |
T | Tax on income | −4.9 | 8.5 | −48.2 | =M – B |
U | Super contributions | −2.2 | 0.0 | 140.0 | =O+P – D |
V | Tax on contributions | −0.3 | 0.0 | 21.0 | =Q – F |
W | Tax paid | −5.3 | 8.5 | −27.2 | =U+W |
= | Total gross salary and wage payments | (1) |
+ | Income from allowances, earnings, tips, director's fees, etc. | (2) |
+ | Attributed personal services income | (3) |
+ | Total reportable fringe benefits (RFB) amounts (if RFB ≥ RFB threshold) | (4) |
– | Work-related car expenses | (5) |
– | Work-related travel expenses | (6) |
– | Work-related clothing expenses | (7) |
– | Work-related self-education expenses | (8) |
– | Other work-related expenses | (9) |
– | Low-value pool deduction |
(10) |
+ | Net income from working ( |
(11) |
A | |||||
Treatment (age: 56 years) [249,728] | 0.7977 (0.0011) | 0.8080 (0.0011) | 0.0102 |
||
Control (age: 54 years) [256,949] | 0.8317 (0.001) | 0.8432 (0.001) | 0.0115 |
−0.0013 (0.0022) | |
B | |||||
Treatment (age: 56 years) [249,728] | 0.6729 (0.0013) | 0.6867 (0.0013) | 0.0138 |
||
Control (age: 54 years) [256,949] | 0.7111 (0.0013) | 0.7234 (0.0012) | 0.0124 |
0.0014 (0.0026) | |
C | |||||
Treatment (age: 56 years) [249,728] | 0.6557 (0.0014) | 0.6711 (0.0013) | 0.0154 |
||
Control (age: 54 years) [256,949] | 0.6962 (0.0013) | 0.7089 (0.0013) | 0.0127 |
0.0027 (0.0026) | |
D | |||||
Treatment (age: 56 years) [250,487] | 0.6603 (0.0013) | 0.6778 (0.0013) | 0.0175 |
||
Control (age: 54 years) [258,953] | 0.7168 (0.0013) | 0.7362 (0.0012) | 0.0194 |
−0.0019 (0.0026) | |
E | |||||
Treatment (age: 56 years) [250,487] | 0.5873 (0.0014) | 0.6060 (0.0014) | 0.0186 |
||
Control (age: 54 years) [258,953] | 0.6476 (0.0013) | 0.6687 (0.0013) | 0.0212 |
−0.0025 (0.0027) | |
F | |||||
Treatment (age: 56 years) [250,487] | 0.5765 (0.0014) | 0.5959 (0.0014) | 0.0194 |
||
Control (age: 54 years) [258,953] | 0.6387 (0.0013) | 0.6597 (0.0013) | 0.0211 |
−0.0017 (0.0027) |
54 years vs 56 years | 54 years vs 56 years | |||
Males | ||||
NIFW 2 D-i-D (TRIS · Age) | −0.0013 | [0.0022] | 0.0052 |
[0.0021] |
NIFW 3 D-i-D (TRIS · Age) | 0.0014 | [0.0026] | 0.0102 |
[0.0026] |
Salary and wage D-i-D (TRIS · Age) | 0.0027 | [0.0026] | 0.0101 |
[0.0026] |
Females | ||||
NIFW 2 D-i-D (TRIS · Age) | −0.0019 | [0.0026] | −0.0008 | [0.0025] |
NIFW 3 D-i-D (TRIS · Age) | −0.0025 | [0.0027] | 0.0001 | [0.0027] |
Salary and wage D-i-D (TRIS · Age) | −0.0017 | [0.0027] | 0.0003 | [0.0027] |
54 years vs 56 years | 54 years vs 56 years | |||
Males | ||||
NIFW 2 D-i-D (TRIS · Age) | 0.0173 |
[0.0073] | 0.0244 |
[0.0073] |
NIFW 3 D-i-D (TRIS · Age) | 0.0018 | [0.0079] | 0.0161 |
[0.0079] |
Salary and wage D-i-D (TRIS · Age) | 0.0021 | [0.0080] | 0.0179 |
[0.0080] |
Females | ||||
NIFW 2 D-i-D (TRIS · Age) | −0.0080 | [0.0083] | 0.0012 | [0.0082] |
NIFW 3 D-i-D (TRIS · Age) | −0.0175 |
[0.0084] | −0.0099 | [0.0082] |
Salary and wage D-i-D (TRIS · Age) | −0.0190 |
[0.0084] | −0.0084 | [0.0083] |
59 years vs 61 years | 59 years vs 61 years | |||
Males | ||||
NIFW 2 D-i-D (TRIS · Age) | 0.0247 |
[0.0026] | 0.0110 |
[0.0026] |
NIFW 3 D-i-D (TRIS · Age) | 0.0253 |
[0.0028] | 0.0136 |
[0.0028] |
Salary and wage D-i-D (TRIS · Age) | 0.0238 |
[0.0028] | 0.0115 |
[0.0029] |
Females | ||||
NIFW 2 D-i-D (TRIS · Age) | 0.0134 |
[0.0029] | 0.0058 |
[0.0029] |
NIFW 3 D-i-D (TRIS · Age) | 0.0113 |
[0.0029] | 0.0058 |
[0.0029] |
Salary and wage D-i-D (TRIS · Age) | 0.0113 |
[0.0029] | 0.0050 |
[0.0029] |
59 years vs 61 years | 59 years vs 61 years | |||
Males | ||||
NIFW 2 D-i-D (TRIS · Age) | 0.0024 | [0.0088] | 0.0020 | [0.0092] |
NIFW 3 D-i-D (TRIS · Age) | −0.0149 | [0.0093] | −0.0133 | [0.0097] |
Salary and wage D-i-D (TRIS · Age) | −0.0166 | [0.0102] | −0.0110 | [0.0099] |
Females | ||||
NIFW 2 D-i-D (TRIS · Age) | 0.0074 | [0.0112] | 0.0137 | [0.0111] |
NIFW 3 D-i-D (TRIS · Age) | −0.0229 |
[0.0113] | −0.0197 |
[0.0111] |
Salary and wage D-i-D (TRIS · Age) | −0.0263 |
[0.0114] | −0.0217 |
[0.0111] |
Intercept | 0.0051 |
[0.0001] | −0.0228 |
[0.0001] | −0.0728 |
[0.0004] |
D2006 | 0.0006 |
[0.0001] | 0.0003 |
[0.0001] | 0.0005 |
[0.0001] |
D2007 | 0.0017 |
[0.0002] | 0.0015 |
[0.0001] | 0.0017 |
[0.0001] |
D2008 | 0.0170 |
[0.0002] | 0.0169 |
[0.0002] | 0.0172 |
[0.0002] |
D2009 | 0.0244 |
[0.0002] | 0.0243 |
[0.0002] | 0.0257 |
[0.0002] |
D2010 | 0.0302 |
[0.0002] | 0.0301 |
[0.0002] | 0.0299 |
[0.0002] |
D2011 | 0.0335 |
[0.0002] | 0.0334 |
[0.0002] | 0.0330 |
[0.0002] |
D2012 | 0.0366 |
[0.0002] | 0.0365 |
[0.0002] | 0.0356 |
[0.0002] |
D2013 | 0.0377 |
[0.0002] | 0.0376 |
[0.0002] | 0.0369 |
[0.0002] |
D2014 | 0.0388 |
[0.0002] | 0.0386 |
[0.0002] | 0.0379 |
[0.0002] |
D2015 | 0.0401 |
[0.0002] | 0.0399 |
[0.0002] | 0.0400 |
[0.0003] |
Age 54 years | – | – | 0.0003 |
[0.0000] | 0.0002 |
[0.0000] |
Age 55 years | – | – | 0.0186 |
[0.0001] | 0.0181 |
[0.0001] |
Age 56 years | – | – | 0.0361 |
[0.0002] | 0.0355 |
[0.0002] |
Age 57 years | – | – | 0.0459 |
[0.0002] | 0.0454 |
[0.0002] |
Age 58 years | – | – | 0.0531 |
[0.0002] | 0.0525 |
[0.0002] |
Age 59 years | – | – | 0.0529 |
[0.0003] | 0.0524 |
[0.0002] |
Log(Taxable income) | – | – | – | – | 0.0046 |
[0.0000] |
Negative taxable income | – | – | – | – | 0.0480 |
[0.0006] |
Self-prepared return | – | – | – | – | −0.0067 |
[0.0002] |
Reported partner | – | – | – | – | −0.0045 |
[0.0002] |
PSI income | – | – | – | – | 0.0017 |
[0.0004] |
Business and partnership | – | – | – | – | 0.0107 |
[0.0003] |
income | ||||||
Dividend income | – | – | – | – | 0.0135 |
[0.0002] |
Rental income | – | – | – | – | 0.0053 |
[0.0003] |
Inner regional | – | – | – | – | 0.0008 |
[0.0003] |
Outer regional | – | – | – | – | −0.0063 |
[0.0004] |
Remote and very | – | – | – | – | −0.0156 |
[0.0006] |
remote | – | – | – | – | ||
Not available | – | – | – | – | −0.0095 |
[0.0004] |
Observations | 8,182,689 | 8,182,689 | 8,182,689 | |||
0.0079 | 0.0242 | 0.0311 |
Count of TRIS recipients (’000s) | |||||||
A | NIFW Indicator 2 | 30 | 35 | 65 | 7 | 7 | 14 |
B | NIFW Indicator 3 | 27 | 31 | 58 | 6 | 5 | 11 |
C | SW indicator | 26 | 30 | 56 | 5 | 5 | 10 |
D | APRA 55–59 | 21 | 26 | 47 | na | na | na |
Total TRIS payments ($ million) | |||||||
G | NIFW Indicator 2 | 342 | 498 | 840 | 125 | 182 | 307 |
H | NIFW Indicator 3 | 298 | 432 | 730 | 98 | 140 | 237 |
I | SW indicator | 282 | 408 | 690 | 87 | 122 | 208 |
J | APRA 55–59 | 204 | 325 | 529 | na | na | na |
53–54 vs 56–57 | 53–54 vs 56–57 | |||
Males | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0100 |
[0.0015] | 0.0144 |
[0.0015] |
NIFW Indicator 3 D-i-D (TRIS · Age) | 0.0116 |
[0.0018] | 0.0178 |
[0.0018] |
SW indicator D-i-D (TRIS · Age) | 0.0125 |
[0.0018] | 0.0185 |
[0.0018] |
Females | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0062 |
[0.0018] | 0.0099 |
[0.0018] |
NIFW Indicator 3 D-i-D (TRIS · Age) | 0.0057 |
[0.0019] | 0.0103 |
[0.0019] |
SW indicator D-i-D (TRIS · Age) | 0.0063 |
[0.0019] | 0.0105 |
[0.0019] |
53–54 vs 56–57 | 53–54 vs 56–57 | |||
Males | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0153 |
[0.0052] | 0.0264 |
[0.0052] |
NIFW Indicator 3 D-i-D (TRIS · Age) | 0.0045 | [0.0056] | 0.0132 |
[0.0056] |
SW indicator D-i-D (TRIS · Age) | 0.0037 | [0.0057] | 0.0110 |
[0.0057] |
Females | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | −0.0037 | [0.0059] | 0.0048 | [0.0058] |
NIFW Indicator 3 D-i-D (TRIS · Age) | −0.0037 | [0.0059] | −0.0019 | [0.0059] |
SW indicator D-i-D (TRIS · Age) | −0.0069 | [0.0059] | −0.0026 | [0.0059] |
58–59 vs 61–62 | 58–59 vs 61–62 | |||
Males | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0059 |
[0.0019] | 0.0133 |
[0.0018] |
NIFW Indicator 3 D-i-D (TRIS · Age) | 0.0094 |
[0.0020] | 0.0146 |
[0.0020] |
SW indicator D-i-D (TRIS · Age) | 0.0092 |
[0.0020] | 0.0137 |
[0.0020] |
Females | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0022 | [0.0020] | 0.0072 |
[0.0020] |
NIFW Indicator 3 D-i-D (TRIS · Age) | 0.0022 | [0.0020] | 0.0078 |
[0.0020] |
SW indicator D-i-D (TRIS · Age) | 0.0022 | [0.0020] | 0.0073 |
[0.0020] |
58–59 vs 61–62 | 58–59 vs 61–62 | |||
Males | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0026 | [0.0067] | 0.0065 | [0.0066] |
NIFW Indicator 3 D-i-D (TRIS · Age) | −0.0141 |
[0.0072] | −0.0046 | [0.0070] |
SW indicator D-i-D (TRIS · Age) | −0.0191 |
[0.0074] | −0.0064 | [0.0071] |
Females | ||||
NIFW Indicator 2 D-i-D (TRIS · Age) | 0.0048 | [0.0081] | 0.0183 |
[0.0079] |
NIFW Indicator 3 D-i-D (TRIS · Age) | −0.0180 |
[0.0082] | −0.0126 | [0.0079] |
SW indicator D-i-D (TRIS · Age) | −0.2060 |
[0.0083] | −0.0142 |
[0.0079] |
Filed | Income tax return data | Income tax return data |
Did not file | PAYG payment summary data (for salary and wage payments only) | Residual population calculated from ABS estimates |
Intercept | 0.0096 |
[0.0001] | −0.0255 |
[0.0001] | −0.0854 |
[0.0005] |
D2006 | 0.0008 |
[0.0001] | 0.0003 |
[0.0001] | −0.0000 | [0.0001] |
D2007 | 0.0027 |
[0.0001] | 0.0025 |
[0.0001] | 0.0021 |
[0.0001] |
D2008 | 0.0212 |
[0.0002] | 0.0211 |
[0.0002] | 0.0208 |
[0.0002] |
D2009 | 0.0320 |
[0.0002] | 0.0320 |
[0.0002] | 0.0322 |
[0.0002] |
D2010 | 0.0376 |
[0.0003] | 0.0378 |
[0.0003] | 0.0363 |
[0.0003] |
D2011 | 0.0398 |
[0.0003] | 0.0400 |
[0.0003] | 0.0382 |
[0.0003] |
D2012 | 0.0412 |
[0.0003] | 0.0415 |
[0.0003] | 0.0396 |
[0.0003] |
D2013 | 0.0397 |
[0.0003] | 0.0401 |
[0.0003] | 0.0373 |
[0.0003] |
D2014 | 0.0388 |
[0.0003] | 0.0392 |
[0.0003] | 0.0365 |
[0.0003] |
D2015 | 0.0395 |
[0.0003] | 0.0398 |
[0.0003] | 0.0380 |
[0.0003] |
Age 54 years | – | – | 0.0005 |
[0.0000] | 0.0003 |
[0.0000] |
Age 55 years | – | – | 0.0219 |
[0.0001] | 0.0215 |
[0.0001] |
Age 56 years | – | – | 0.0433 |
[0.0002] | 0.0427 |
[0.0002] |
Age 57 years | – | – | 0.0563 |
[0.0002] | 0.0557 |
[0.0002] |
Age 58 years | – | – | 0.0660 |
[0.0002] | 0.0654 |
[0.0002] |
Age 59 years | – | – | 0.0672 |
[0.0002] | 0.0666 |
[0.0002] |
Log(Taxable income) | – | – | – | – | 0.0046 |
[0.0000] |
Negative taxable income | – | – | – | – | 0.0463 |
[0.0006] |
Self-prepared return | – | – | – | – | −0.0012 |
[0.0003] |
Reported partner | – | – | – | – | −0.0083 |
[0.0002] |
PSI income | – | – | – | – | −0.0022 |
[0.0003] |
Business and partnership | – | – | – | – | 0.0046 |
[0.0003] |
income | ||||||
Dividend income | – | – | – | – | 0.0168 |
[0.0002] |
Rental income | – | – | – | – | 0.0062 |
[0.0003] |
Inner regional | – | – | – | – | 0.0022 |
[0.0003] |
Outer regional | – | – | – | – | −0.0078 |
[0.0004] |
Remote and very | – | – | – | – | −0.0189 |
[0.0006] |
remote | – | – | – | – | ||
Not available | – | – | – | – | −0.0133 |
[0.0005] |
Observations | 8,809,835 | 8,809,835 | 8,809,835 | |||
0.0074 | 0.0280 | 0.0346 |
Income year | 2004–05 | 0.00 | 2005–06 | 0.00 | 2006–07 | 0.00 |
Age at June 30 | 54.98 | 1.00 | 54.99 | 1.00 | 54.98 | 1.00 |
NIFW Indicator 2 | 0.82 | 0.39 | 0.83 | 0.38 | 0.83 | 0.38 |
NIFW Indicator 3 | 0.69 | 0.46 | 0.71 | 0.46 | 0.71 | 0.45 |
SW indicator | 0.68 | 0.47 | 0.69 | 0.46 | 0.70 | 0.46 |
NIFW Indicator 2 ($) | 56,419 | 74,440 | 60,311 | 92,301 | 64,771 | 93,301 |
NIFW Indicator 3 ($) | 57,697 | 63,970 | 61,602 | 87,307 | 65,952 | 83,799 |
SW indicator ($) | 57,908 | 60,298 | 61,928 | 82,835 | 66350 | 81,510 |
Observations (number) | 251,666 | na | 255,011 | na | 258,715 | na |
Income year | 2004–05 | 0.00 | 2005–06 | 0.00 | 2006–07 | 0.00 |
Age at June 30 | 54.98 | 1.00 | 54.98 | 1.00 | 54.97 | 1.00 |
NIFW Indicator 2 | 0.93 | 0.25 | 0.94 | 0.25 | 0.94 | 0.24 |
NIFW Indicator 3 | 0.79 | 0.41 | 0.80 | 0.40 | 0.80 | 0.40 |
SW indicator | 0.77 | 0.42 | 0.78 | 0.42 | 0.79 | 0.41 |
NIFW Indicator 2 ($) | 57,099 | 75,080 | 61,023 | 93,193 | 65,536 | 94,171 |
NIFW Indicator 3 ($) | 58,539 | 64,496 | 62,477 | 88,249 | 66,881 | 84,624 |
SW indicator ($) | 58,777 | 60,751 | 62,832 | 83,706 | 67,311 | 82,302 |
Reported spouse | 0.59 | 0.49 | 0.62 | 0.48 | 0.62 | 0.48 |
Self-prepared tax return | 0.20 | 0.40 | 0.20 | 0.40 | 0.20 | 0.40 |
Business and PSI income | 0.11 | 0.32 | 0.11 | 0.32 | 0.12 | 0.33 |
Partnership and trust income | 0.21 | 0.41 | 0.20 | 0.40 | 0.20 | 0.40 |
Dividend income | 0.39 | 0.49 | 0.37 | 0.48 | 0.37 | 0.48 |
Rental income | 0.21 | 0.41 | 0.21 | 0.41 | 0.22 | 0.41 |
Major cities | 0.68 | 0.47 | 0.68 | 0.47 | 0.67 | 0.47 |
Inner regional | 0.20 | 0.40 | 0.21 | 0.40 | 0.21 | 0.41 |
Outer regional | 0.09 | 0.29 | 0.09 | 0.29 | 0.09 | 0.29 |
Remote and very remote | 0.02 | 0.13 | 0.02 | 0.13 | 0.02 | 0.13 |
Not available | 0.01 | 0.09 | 0.01 | 0.10 | 0.01 | 0.11 |
Observations (number) | 214,771 | na | 219,504 | na | 222,946 | na |