Taxable Income and Tax paid in Commonwealth Electoral Divisions, 1996-97


Current Issues Brief 13 1998-99

Taxable Income and Tax Paid in Commonwealth Electoral Divisions, 1996-97

Stephen Barber and Andrew Kopras
Statistics Group
1 June 1999

Contents

Introduction
Major findings
Endnotes
Table 1-Taxation Statistics by Commonwealth Electoral Division
Table 2-Commonwealth Electoral Divisions ranked by Taxable Individuals
Table 3-Commonwealth Electoral Divisions ranked by Total Taxable Income
Table 4-Commonwealth Electoral Divisions ranked by Mean Taxable Income
Table 5-Commonwealth Electoral Divisions ranked by Net Tax
Table 6-Commonwealth Electoral Divisions ranked by Mean Total Tax
Table 7-Commonwealth Electoral Divisions ranked by Effective Rate of Tax
Glossary
Bibliography

Introduction

This paper provides taxation information for each Commonwealth Electoral Division (CED). The information shown includes such categories as the number of taxpayers, the taxable income of taxpayers and the amount of tax paid by taxpayers. Tables have also been produced that rank the CEDs against some of these categories.

The information shown in the following tables has been derived from information published at the postcode level by the Australian Taxation Office (ATO). The allocation of postcodes to CEDs, or the concordance, is based upon results from the 1996 Census of Population and Housing, although the CEDs are as at the 1998 election. When a postcode falls entirely within a CED, the published information is wholly included within the CED. When a postcode is dissected by CED boundaries the results for the postcode are proportioned between the CEDs based upon the percentages of the population of that postcode that reside in each CED.(1)

The tax data shown in the tables were compiled by the ATO from individual tax return forms for the 1996-97 income year which were processed during the 1997-98 financial year. The postcode information published by the ATO is for the postcode stated in the home address on each tax return. If a postcode is not stated or, if stated, is not a valid postcode, ie no such postcode exists, the information is classified as unallocated within the State or Territory that the tax return was processed.(2) In the processing of postcodes to CEDs, postcodes not identified within the 1996 Census, e.g. not in existence at the time of the Census, have also been classified as unallocated.

Major findings

Table 1, Taxation Statistics by Commonwealth Electoral Division, shows various categories of tax information for the 1996-97 income year for each CED, listed alphabetically by State/Territory. This information shows that the ACT has the highest average (mean) taxable income ($36 237) followed by the Northern Territory ($33 397) and NSW ($33 123). As would be expected, the ACT ($9562) pays the highest average (mean) tax. However, the average tax paid in NSW ($8463) is higher than that paid in Northern Territory ($7860). This is probably due to the combined effects of NSW paying more tax (proportionately) in the top income tax bracket, NSW having a higher average (mean) imputation credit and taxpayers in the Northern Territory having greater access to tax rebates such as zone allowances. Northern Territory's position as a low income tax paying region is further emphasised by its low effective tax rate (23.5 per cent). Victoria is just below the income, tax and tax rates of Australia as a whole, while Tasmania is the bottom State.

Table 2, Commonwealth Electoral Divisions ranked by Taxable Individuals, shows the electorates with the largest elector enrolments-Canberra (ACT), Fraser (ACT) and Northern Territory-appearing at the top of this table.(3) Also, there is no surprise that four Tasmanian electorates are among the bottom five electorates and the fifth Tasmanian electorate takes up the eighth bottom position; Tasmania electorates are the smallest in the country with an average enrolment of just over 66 000.(4)

However, just the size of the electorates, as measured by the number of electors, is not the complete story. If the ratio of taxpayers to electors is also considered a further picture emerges. The top ten electorates have, on average, 7.9 taxpayers for every 10 electors enrolled and the North Sydney (NSW) electorate has 8.7. The bottom ten electorates have only 5.6 taxpayers per 10 electors and Paterson (NSW) has only 5.(5) The Australian average is 6.8 taxpayers per 10 electors. Probable reasons for the differences between top and bottom electorates include

  • the top ten electorates are predominantly inner metropolitan. These electorates tend to have lower unemployment levels and more two income families
  • the predominant classification applied to the bottom ten electorates is rural. Some of these electorates, such as Cowper, Paterson and Lyne, all coastal northern NSW, also include large numbers of retired people. In fact, the bottom half of this table is dominated by rural (and provincial) electorates.

Table 3, Commonwealth Electoral Divisions ranked by Total Taxable Income, shows similar patterns to table 2 and is influenced by two factors, firstly, the number of taxpayers and, secondly, the size of the incomes of those taxpayers. The ATO states that:

The source and level of income varies according to the age and employment status of the taxpayer. For example, among retirees the main sources of income are government and other pensions and annuities, and eligible termination payments. As a result, the amount of ... taxable income [is] low among older age groups.

Level of income also varies widely according to geographic location. People of similar incomes tend to live in the same general areas.(6)

An obvious example of the effect of income sizes-whether incomes are generally higher or lower relative to other electorates-is the re-ordering of electorates throughout this table in comparison with table 2. At the top of the table, the generally higher incomes of the north shore and eastern suburbs areas of Sydney and the eastern suburbs of Melbourne have caused these electorates to displace the ACT and Northern Territory electorates, which have higher numbers of taxpayers. The general income sizes of electorates are shown in table 4.

Table 4, Commonwealth Electoral Divisions ranked by Mean Taxable Income, shows an income spread from just over $24 700 in Cowper to just under $51 900 in Bradfield (NSW). Mayo (SA) and Dawson (Qld) are the electorates in the middle of the table with average incomes around $29 800. NSW dominates the top ten electorates with six, Victoria has three and WA has one.

As mentioned above, unemployment levels have an important effect on the number of taxpayers and the level of income. In September 1997, Bradfield, North Sydney and Wentworth (NSW) were estimated to have unemployment rates of 1.8 per cent, 3.0 per cent and 3.3 per cent respectively.(7) At the other end of the rankings, Cowper, Richmond (NSW) and Fairfax (Qld) had unemployment rates of 13.4 per cent, 14.1 per cent and 12.6 per cent respectively. At this same time the national unemployment rate was 8.5 per cent.

Cowper and Richmond are situated on the north coast of NSW while Fairfax takes in the Sunshine Coast of Queensland and the hinterland. Apart from high unemployment levels these areas are all rural electorates that also have high levels of retired people. The combination of these factors would help explain their low levels of average taxable incomes.

Table 5, Commonwealth Electoral Divisions ranked by Net Tax, shows the net individual income tax paid on the total taxable income of each electorate. North Sydney, at the top, paid over $1 billion in tax in 1996-97, Cowper, at the other end, paid $200 million. The effect of marginal tax rates(8) is evident here because North Sydney only has 1.8 times the taxpayers of Cowper yet has 3.5 times the taxable income and pays 5.1 times net tax. The average taxable income in North Sydney attracts a marginal tax rate of 43 per cent, the average taxable income in Cowper a marginal rate of 34 per cent. This result is further emphasised when looking at the effective (or average) rate of tax shown in table 7.

Table 6, Commonwealth Electoral Divisions ranked by Mean Total Tax, shows the average tax paid by the taxpayers in the electorate. Total tax, where total tax is net tax plus imputation credit, is used to derive the information shown in this table. The imputation credit is included because dividends received by taxpayers from companies are assessable income and, although tax has already been paid by the companies, this amount of tax would have been payable by the taxpayers.(9) The electorates with the highest average taxable incomes, as shown in this table, are also the electorates that have very high levels of imputation credit (see table 1), reflecting levels of share ownership by the higher income groups.

The average tax paid per taxpayer varied from $5000 in Cowper to $16 800 in Bradfield with the tax paid in the middle ranking electorates of inner metropolitan Stirling (WA) and outer metropolitan Calwell (Vic) of just under $7000.

Table 7, Commonwealth Electoral Divisions ranked by Effective Rate of Tax, shows the average (mean) rate of tax paid on the taxable income. At the top of the rankings 32 per cent, or nearly a third, of income is paid in tax compared with the bottom where 20 per cent, or a fifth, of income is tax.

Endnotes

  1. The percentages used in the allocation of postcodes to Commonwealth Electoral Divisions can be found in 'Postcodes In Electoral Divisions', (see the bibliography).
  2. It is possible for a valid postcode not to be a valid residential postcode, e.g. post office box postcodes. Also, for confidentiality reasons, postcodes with less than 100 taxpayers (non taxables plus taxables) are also classified as unallocated.
  3. At the 1998 Federal election, the number of electors enrolled for these electorates were Canberra 105 359, Northern Territory 105 048 and Fraser 104 177.
  4. The average enrolment in Australia is over 82 100.
  5. A list of electorates and the number of electors enrolled at the 1998 election can be found in 'Federal Elections 1998' (see the bibliography).
  6. Australian Taxation Office, Taxation Statistics, 1996-97, A Summary of Taxation, Superannuation and Child Support Statistics, p. 15.
  7. Estimates of unemployment rates by electoral division are produced by the Statistics Group of the Department of the Parliamentary Library from data published in Small Area Labour Markets by the Department of Employment, Workplace Relations and Small Business. For more information on the methodology involved in producing the unemployment rates for electorates see A. Kopras and T. Kryger, 'Estimated Unemployment Rates by Electorate, December Quarter 1997', Research Note No. 46, 1997-98, Information and Research Services, Department of the Parliamentary Library.
  8. The marginal rate of tax is the rate of tax that is paid on the last dollar earned. See the glossary for the 1996-97 income tax rates scale.
  9. Dividends that are taxed at the company level and then distributed to taxpayers are also accompanied by imputation credit equal to the amount of tax paid. Since dividends are assessable income but the dividends received are net dividends, i.e. net of tax, the amount of dividend that is assessed as income (or added to any existing taxable income) is the net dividend plus the imputation credit. Tax is calculated on the total taxable income and then reduced by the amount of imputation credit.

Table 1-Taxation Statistics by Commonwealth Electoral Division

Electoral Division

Non-taxables

Taxables

Taxable Incomes

Mean taxable income

Total imputation credit

Net tax

Mean total tax

Effective rate of tax

Number

Number

$ million

$

Number

$ million

$ million

$

%

New South Wales

Banks

8,418

52,271

1,688

32,288

7,524

15

403

7,989

24.7

Barton

9,714

58,977

1,914

32,459

8,055

21

457

8,104

25.0

Bennelong

10,052

61,815

2,283

36,940

12,319

35

586

10,049

27.2

Berowra

10,902

67,561

2,636

39,018

15,448

49

692

10,967

28.1

Blaxland

9,134

50,336

1,440

28,598

4,290

7

321

6,512

22.8

Bradfield

10,846

63,122

3,273

51,855

23,413

136

925

16,818

32.4

Calare

10,890

49,290

1,477

29,967

6,609

12

338

7,117

23.7

Charlton

9,741

49,776

1,545

31,049

6,956

13

362

7,529

24.2

Chifley

8,444

57,189

1,681

29,392

3,418

3

382

6,733

22.9

Cook

8,989

59,535

2,128

35,743

10,501

39

528

9,518

26.6

Cowper

13,669

41,683

1,031

24,732

5,561

10

201

5,049

20.4

Cunningham

9,196

48,244

1,615

33,485

10,339

16

397

8,570

25.6

Dobell

10,808

53,095

1,560

29,383

6,476

15

348

6,828

23.2

Eden-Monaro

11,633

47,537

1,330

27,982

7,009

15

283

6,276

22.4

Farrer

11,948

48,859

1,338

27,386

9,088

14

280

6,023

22.0

Fowler

8,601

55,892

1,586

28,375

3,368

5

352

6,387

22.5

Gilmore

10,904

44,283

1,252

28,264

7,079

15

267

6,381

22.6

Grayndler

9,668

65,069

2,073

31,857

6,136

11

504

7,916

24.8

Greenway

8,771

58,780

1,822

31,003

5,227

6

430

7,421

23.9

Gwydir

12,478

42,677

1,219

28,567

5,715

12

260

6,372

22.3

Hughes

8,777

64,898

2,265

34,898

8,720

20

571

9,104

26.1

Hume

11,852

44,966

1,229

27,324

6,766

12

256

5,949

21.8

Hunter

9,782

46,044

1,582

34,357

5,712

13

403

9,030

26.3

Kingsford-Smith

9,850

62,435

2,071

33,165

8,346

23

505

8,462

25.5

Lindsay

8,865

61,243

1,940

31,679

5,934

9

463

7,717

24.4

Lowe

10,084

60,175

2,128

35,361

9,736

28

539

9,422

26.6

Lyne

13,106

42,870

1,107

25,833

7,195

14

219

5,426

21.0

Macarthur

10,103

63,855

2,032

31,816

6,967

21

481

7,858

24.7

Mackellar

9,671

64,892

2,443

37,653

12,879

66

612

10,444

27.7

Macquarie

9,891

55,626

1,750

31,464

6,521

13

412

7,651

24.3

Mitchell

9,780

61,600

2,346

38,087

11,819

40

613

10,602

27.8

Newcastle

8,811

44,745

1,451

32,437

7,753

18

347

8,162

25.2

New England

12,395

45,014

1,239

27,516

6,711

16

259

6,104

22.2

North Sydney

9,363

76,210

3,625

47,565

20,303

98

1,033

14,841

31.2

Page

13,097

43,110

1,086

25,182

5,148

8

217

5,202

20.7

Parkes

11,185

47,905

1,385

28,914

6,551

10

302

6,511

22.5

Parramatta

9,395

59,782

1,964

32,852

8,483

16

476

8,230

25.1

Paterson

9,552

40,998

1,259

30,721

6,406

14

290

7,412

24.1

Prospect

8,035

51,280

1,478

28,822

3,809

6

333

6,597

22.9

Reid

9,896

55,359

1,576

28,463

4,452

5

351

6,431

22.6

Richmond

13,586

47,796

1,199

25,096

7,051

15

233

5,188

20.7

Riverina

11,150

55,634

1,602

28,786

8,367

14

347

6,484

22.5

Robertson

9,890

49,959

1,507

30,155

6,950

15

340

7,105

23.6

Shortland

9,245

44,588

1,387

31,104

6,544

13

324

7,555

24.3

Sydney

9,013

73,538

2,954

40,167

11,112

58

795

11,595

28.9

Throsby

8,537

45,811

1,457

31,813

8,781

10

352

7,901

24.8

Warringah

9,161

66,060

2,981

45,118

16,319

93

815

13,746

30.5

Watson

10,267

55,848

1,607

28,777

5,524

9

359

6,593

22.9

Wentworth

9,645

71,788

3,358

46,770

16,590

150

905

14,690

31.4

Werriwa

8,056

56,541

1,727

30,548

4,373

8

402

7,238

23.7

Unallocated NSW

4,359

23,489

795

33,865

3,213

12

194

8,757

25.9

Total NSW

511,205

2,760,050

91,421

33,123

419,566

1,296

22,061

8,463

25.5

Table 1-Taxation Statistics by Commonwealth Electoral Division continued

Electoral Division

Non-taxables

Taxables

Taxable Incomes

Mean taxable income

Total imputation credit

Net tax

Mean total tax

Effective rate of tax

Number

Number

$ million

$

Number

$ million

$ million

$

%

Victoria

Aston

10,095

60,573

1,935

31,940

11,663

15

462

7,871

24.6

Ballarat

11,312

48,134

1,319

27,413

8,876

14

278

6,056

22.1

Batman

9,845

55,268

1,567

28,359

6,438

7

348

6,425

22.7

Bendigo

11,522

46,684

1,227

26,274

8,619

10

248

5,533

21.1

Bruce

11,384

60,089

1,845

30,707

11,915

18

426

7,396

24.1

Burke

10,196

53,668

1,664

31,007

7,251

10

392

7,474

24.1

Calwell

9,241

56,855

1,686

29,648

6,095

7

388

6,958

23.5

Casey

10,360

57,415

1,716

29,881

9,490

15

389

7,041

23.6

Chisholm

11,164

60,171

1,978

32,877

15,077

27

468

8,238

25.1

Corangamite

11,468

48,838

1,418

29,027

9,957

21

307

6,711

23.1

Corio

10,193

51,187

1,508

29,458

7,334

11

341

6,879

23.4

Deakin

10,415

58,197

1,840

31,623

12,831

20

427

7,673

24.3

Dunkley

10,196

53,550

1,650

30,819

10,036

26

372

7,436

24.1

Flinders

11,871

49,433

1,401

28,338

9,518

22

294

6,407

22.6

Gellibrand

9,328

51,776

1,534

29,619

5,928

8

350

6,903

23.3

Gippsland

13,999

45,439

1,182

26,008

8,633

12

241

5,565

21.4

Goldstein

10,770

65,423

2,594

39,653

19,482

77

663

11,310

28.5

Higgins

9,771

66,340

2,979

44,910

20,915

126

787

13,760

30.6

Holt

9,691

57,824

1,667

28,824

6,164

7

373

6,568

22.8

Hotham

10,115

56,483

1,660

29,398

9,109

12

373

6,820

23.2

Indi

12,967

50,316

1,350

26,830

9,080

13

278

5,789

21.6

Isaacs

9,154

55,098

1,666

30,246

8,247

13

379

7,127

23.6

Jagajaga

10,285

60,156

2,049

34,056

12,989

27

501

8,779

25.8

Kooyong

10,235

63,390

2,810

44,322

22,735

104

746

13,412

30.3

Lalor

8,958

56,532

1,742

30,815

6,545

4

409

7,306

23.7

La Trobe

9,756

58,911

1,818

30,856

9,034

17

421

7,431

24.1

Mallee

11,922

47,319

1,264

26,718

9,863

9

249

5,458

20.4

Maribyrnong

10,131

56,161

1,649

29,357

6,990

9

375

6,830

23.3

McEwen

10,691

52,703

1,546

29,327

7,682

14

346

6,830

23.3

McMillan

11,920

48,652

1,408

28,945

8,454

10

316

6,695

23.1

Melbourne

9,739

64,362

2,208

34,306

10,926

27

557

9,087

26.5

Melbourne Ports

8,557

61,785

2,338

37,848

13,989

45

607

10,551

27.9

Menzies

10,807

58,255

2,015

34,583

15,409

36

494

9,094

26.3

Murray

12,827

53,438

1,376

25,742

9,922

12

276

5,390

20.9

Scullin

9,259

55,893

1,610

28,801

5,951

4

363

6,575

22.8

Wannon

12,240

48,089

1,239

25,765

9,573

13

250

5,473

21.2

Wills

10,329

57,170

1,699

29,713

8,180

11

386

6,945

23.4

Unallocated Vic

5,086

19,437

544

28,013

3,892

7

116

6,315

22.5

Total Victoria

397,799

2,071,014

64,700

31,241

384,792

840

14,998

7,647

24.5

 

Table 1-Taxation Statistics by Commonwealth Electoral Division continued

Electoral Division

Non-taxables

Taxables

Taxable Incomes

Mean taxable income

Total imputation credit

Net tax

Mean total tax

Effective rate of tax

Number

Number

$ million

$

Number

$ million

$ million

$

%

Queensland

Blair

12,306

44,129

1,198

27,153

5,823

6

257

5,950

21.9

Bowman

10,137

54,763

1,641

29,968

7,822

17

372

7,102

23.7

Brisbane

10,192

62,727

2,071

33,018

11,159

30

504

8,508

25.8

Capricornia

12,309

51,731

1,679

32,458

8,949

10

418

8,274

25.5

Dawson

11,085

56,923

1,693

29,748

9,875

14

379

6,912

23.2

Dickson

9,720

57,478

1,746

30,380

9,146

12

404

7,233

23.8

Fadden

10,873

54,476

1,567

28,770

7,717

20

344

6,677

23.2

Fairfax

13,200

43,464

1,093

25,145

6,798

14

213

5,226

20.8

Fisher

13,101

46,979

1,222

26,009

8,313

21

242

5,584

21.5

Forde

10,975

51,142

1,360

26,594

5,452

8

287

5,764

21.7

Griffith

10,275

60,522

1,895

31,319

10,928

20

444

7,665

24.5

Groom

12,148

51,588

1,435

27,811

8,785

12

306

6,178

22.2

Herbert

10,977

60,329

1,840

30,505

7,510

14

414

7,089

23.2

Hinkler

11,652

46,549

1,332

28,610

6,552

10

297

6,578

23.0

Kennedy

14,485

57,137

1,715

30,024

7,623

9

377

6,766

22.5

Leichhardt

13,541

62,274

1,802

28,941

7,089

15

389

6,495

22.4

Lilley

9,954

59,419

1,894

31,881

11,048

28

441

7,902

24.8

Longman

11,926

45,787

1,201

26,241

5,505

9

248

5,597

21.3

Maranoa

15,533

51,805

1,472

28,408

8,816

11

321

6,405

22.5

McPherson

13,226

57,144

1,505

26,344

8,457

20

308

5,744

21.8

Moncrieff

13,044

60,539

1,679

27,733

8,133

28

357

6,374

23.0

Moreton

11,288

58,319

1,768

30,323

10,589

20

405

7,275

24.0

Oxley

8,932

49,257

1,353

27,476

4,937

5

291

6,016

21.9

Petrie

10,388

52,343

1,498

28,623

8,061

12

328

6,513

22.8

Rankin

10,608

56,428

1,574

27,894

6,552

10

345

6,287

22.5

Ryan

11,564

60,799

2,265

37,247

15,745

48

578

10,287

27.6

Wide Bay

13,377

40,662

1,049

25,791

6,118

8

216

5,494

21.3

Unallocated Qld

2,949

13,670

404

29,522

1,822

3

91

6,898

23.4

Total Queensland

319,765

1,468,383

42,954

29,252

225,324

432

9,577

6,816

23.3

South Australia

Adelaide

9,230

54,741

1,826

33,352

11,466

46

431

8,701

26.1

Barker

13,684

51,800

1,335

25,768

9,997

14

267

5,438

21.1

Bonython

9,502

48,191

1,260

26,142

3,821

3

263

5,501

21.0

Boothby

10,000

53,317

1,667

31,265

12,269

28

381

7,665

24.5

Grey

11,906

48,858

1,403

28,722

9,413

10

303

6,389

22.2

Hindmarsh

9,506

53,057

1,526

28,757

10,186

21

330

6,612

23.0

Kingston

11,193

58,794

1,618

27,522

6,997

7

351

6,082

22.1

Makin

10,589

62,726

1,757

28,013

8,127

6

385

6,241

22.3

Mayo

12,586

62,870

1,876

29,839

11,581

22

423

7,076

23.7

Port Adelaide

8,818

47,835

1,331

27,826

6,643

12

286

6,230

22.4

Sturt

9,660

53,251

1,783

33,479

13,227

49

414

8,698

26.0

Wakefield

13,048

53,165

1,443

27,136

9,660

12

298

5,830

21.5

Unallocated SA

669

3,442

98

28,426

659

1

21

6,494

22.8

Total SA

130,391

652,047

18,922

29,019

114,046

230

4,152

6,721

23.2

 

Table 1-Taxation Statistics by Commonwealth Electoral Division continued

Electoral Division

Non-taxables

Taxables

Taxable Incomes

Mean taxable income

Total imputation credit

Net tax

Mean total tax

Effective rate of tax

Number

Number

$ million

$

Number

$ million

$ million

$

%

Western Australia

Brand

10,176

46,306

1,350

29,155

5,665

6

304

6,697

23.0

Canning

10,330

54,038

1,515

28,029

6,482

7

334

6,299

22.5

Cowan

9,820

56,106

1,622

28,902

7,880

9

366

6,670

23.1

Curtin

11,185

64,801

2,593

40,010

19,057

79

671

11,577

28.9

Forrest

12,337

48,245

1,299

26,919

9,546

13

272

5,923

22.0

Fremantle

10,614

58,134

1,785

30,698

9,732

18

414

7,421

24.2

Kalgoorlie

12,717

63,575

2,330

36,642

10,306

13

590

9,492

25.9

Moore

10,577

59,194

1,800

30,410

8,605

13

419

7,301

24.0

O'Connor

12,333

55,058

1,618

29,384

13,303

17

355

6,751

23.0

Pearce

11,547

55,090

1,648

29,917

9,110

14

375

7,069

23.6

Perth

10,261

57,854

1,728

29,868

8,912

15

396

7,113

23.8

Stirling

10,968

59,473

1,763

29,650

10,639

16

400

6,992

23.6

Swan

10,738

59,298

1,787

30,142

9,789

18

409

7,203

23.9

Tangney

12,205

63,523

2,078

32,711

14,660

29

496

8,272

25.3

Unallocated WA

5,511

24,944

780

31,257

4,992

8

179

7,500

24.0

Total WA

161,319

825,639

25,694

31,120

148,678

276

5,980

7,577

24.3

Tasmania

Bass

8,621

39,732

1,094

27,526

5,387

9

236

6,159

22.4

Braddon

8,907

36,465

984

26,983

4,942

5

211

5,941

22.0

Denison

7,540

42,493

1,299

30,577

6,610

16

298

7,404

24.2

Franklin

8,091

40,726

1,165

28,604

5,389

9

258

6,562

22.9

Lyons

9,876

37,487

1,002

26,726

4,142

6

214

5,853

21.9

Unallocated Tas

547

2,087

62

29,516

298

1

14

7,240

24.5

Total Tasmania

43,582

198,990

5,605

28,169

26,768

46

1,231

6,421

22.8

Northern Territory

17,959

75,688

2,528

33,397

7,822

20

575

7,860

23.5

ACT

Canberra

10,714

79,364

2,939

37,028

14,213

25

758

9,865

26.6

Fraser

11,362

76,820

2,720

35,403

13,645

23

687

9,241

26.1

Unallocated ACT

122

774

29

37,879

161

1

7

10,356

27.3

Total ACT

22,198

156,958

5,688

36,237

28,019

49

1,452

9,562

26.4

Not stated

16,915

29,595

716

24,203

1,911

4

214

7,355

30.4

Overseas

321

1,245

44

35,011

204

1

11

9,782

27.9

Total Australia

1,621,454

8,239,609

258,272

31,345

1,357,130

3,194

60,251

7,700

24.6

Table 2-Commonwealth Electoral Divisions ranked by Taxable Individuals

Rank

Electoral Division

Party

Number

Rank

Electoral Division

Party

Number

1

Canberra (ACT)

ALP

79364

75

Batman (Vic)

ALP

55268

2

Fraser (ACT)

ALP

76820

76

Isaacs (Vic)

ALP

55098

3

Northern Territory (NT)

ALP

76556

77

Pearce (WA)

Lib

55090

4

North Sydney (NSW)

Lib

76210

78

O'Connor (WA)

Lib

55058

5

Sydney (NSW)

ALP

73538

79

Bowman (Qld)

ALP

54763

6

Wentworth (NSW)

Lib

71788

80

Adelaide (SA)

Lib

54741

7

Berowra (NSW)

Lib

67561

81

Fadden (Qld)

Lib

54476

8

Higgins (Vic)

Lib

66340

82

Canning (WA)

ALP

54038

9

Warringah (NSW)

Lib

66060

83

Burke (Vic)

ALP

53668

10

Goldstein (Vic)

Lib

65423

84

Dunkley (Vic)

Lib

53550

11

Grayndler (NSW)

ALP

65069

85

Murray (Vic)

Lib

53438

12

Hughes (NSW)

Lib

64898

86

Boothby (SA)

Lib

53317

13

Mackellar (NSW)

Lib

64892

87

Sturt (SA)

Lib

53251

14

Curtin (WA)

Lib

64801

88

Wakefield (SA)

Lib

53165

15

Melbourne (Vic)

ALP

64362

89

Dobell (NSW)

ALP

53095

16

Macarthur (NSW)

Lib

63855

90

Hindmarsh (SA)

Lib

53057

17

Kalgoorlie (WA)

Lib

63575

91

McEwen (Vic)

Lib

52703

18

Tangney (WA)

Lib

63523

92

Petrie (Qld)

Lib

52343

19

Kooyong (Vic)

Lib

63390

93

Banks (NSW)

ALP

52271

20

Bradfield (NSW)

Lib

63122

94

Maranoa (Qld)

NP

51805

21

Mayo (SA)

Lib

62870

95

Barker (SA)

Lib

51800

22

Brisbane (Qld)

ALP

62727

96

Gellibrand (Vic)

ALP

51776

23

Makin (SA)

Lib

62726

97

Capricornia (Qld)

ALP

51731

24

Kingsford-Smith (NSW)

ALP

62435

98

Groom (Qld)

Lib

51588

25

Leichhardt (Qld)

Lib

62274

99

Prospect (NSW)

ALP

51280

26

Bennelong (NSW)

Lib

61815

100

Corio (Vic)

ALP

51187

27

Melbourne Ports (Vic)

ALP

61785

101

Forde (Qld)

Lib

51142

28

Mitchell (NSW)

Lib

61600

102

Blaxland (NSW)

ALP

50336

29

Lindsay (NSW)

Lib

61243

103

Indi (Vic)

Lib

50316

30

Ryan (Qld)

Lib

60799

104

Robertson (NSW)

Lib

49959

31

Aston (Vic)

Lib

60573

105

Charlton (NSW)

ALP

49776

32

Moncrieff (Qld)

Lib

60539

106

Flinders (Vic)

Lib

49433

33

Griffith (Qld)

ALP

60522

107

Calare (NSW)

Ind

49290

34

Herbert (Qld)

Lib

60329

108

Oxley (Qld)

ALP

49257

35

Lowe (NSW)

ALP

60175

109

Farrer (NSW)

NP

48859

36

Chisholm (Vic)

ALP

60171

110

Grey (SA)

Lib

48858

37

Jagajaga (Vic)

ALP

60156

111

Corangamite (Vic)

Lib

48838

38

Bruce (Vic)

ALP

60089

112

McMillan (Vic)

ALP

48652

39

Parramatta (NSW)

Lib

59782

113

Forrest (WA)

Lib

48245

40

Cook (NSW)

Lib

59535

114

Cunningham (NSW)

ALP

48244

41

Stirling (WA)

ALP

59473

115

Bonython (SA)

ALP

48191

42

Lilley (Qld)

ALP

59419

116

Ballarat (Vic)

Lib

48134

43

Swan (WA)

ALP

59298

117

Wannon (Vic)

Lib

48089

44

Moore (WA)

Lib

59194

118

Parkes (NSW)

NP

47905

45

Barton (NSW)

ALP

58977

119

Port Adelaide (SA)

ALP

47835

46

La Trobe (Vic)

Lib

58911

120

Richmond (NSW)

NP

47796

47

Kingston (SA)

ALP

58794

121

Eden-Monaro (NSW)

Lib

47537

48

Greenway (NSW)

ALP

58780

122

Mallee (Vic)

NP

47319

49

Moreton (Qld)

Lib

58319

123

Fisher (Qld)

Lib

46979

50

Menzies (Vic)

Lib

58255

124

Bendigo (Vic)

ALP

46684

51

Deakin (Vic)

Lib

58197

125

Hinkler (Qld)

NP

46549

52

Fremantle (WA)

ALP

58134

126

Brand (WA)

ALP

46306

53

Perth (WA)

ALP

57854

127

Hunter (NSW)

ALP

46044

54

Holt (Vic)

ALP

57824

128

Throsby (NSW)

ALP

45811

55

Dickson (Qld)

ALP

57478

129

Longman (Qld)

Lib

45787

56

Casey (Vic)

Lib

57415

130

Gippsland (Vic)

NP

45439

57

Chifley (NSW)

ALP

57189

131

New England (NSW)

NP

45014

58

Wills (Vic)

ALP

57170

132

Hume (NSW)

Lib

44966

59

McPherson (Qld)

Lib

57144

133

Newcastle (NSW)

ALP

44745

60

Kennedy (Qld)

NP

57137

134

Shortland (NSW)

ALP

44588

61

Dawson (Qld)

NP

56923

135

Gilmore (NSW)

Lib

44283

62

Calwell (Vic)

ALP

56855

136

Blair (Qld)

Lib

44129

63

Werriwa (NSW)

ALP

56541

137

Fairfax (Qld)

Lib

43464

64

Lalor (Vic)

ALP

56532

138

Page (NSW)

NP

43110

65

Hotham (Vic)

ALP

56483

139

Lyne (NSW)

NP

42870

66

Rankin (Qld)

ALP

56428

140

Gwydir (NSW)

NP

42677

67

Maribyrnong (Vic)

ALP

56161

141

Denison (Tas)

ALP

42493

68

Cowan (WA)

ALP

56106

142

Cowper (NSW)

NP

41683

69

Scullin (Vic)

ALP

55893

143

Paterson (NSW)

ALP

40998

70

Fowler (NSW)

ALP

55892

144

Franklin (Tas)

ALP

40726

71

Watson (NSW)

ALP

55848

145

Wide Bay (Qld)

NP

40662

72

Riverina (NSW)

NP

55634

146

Bass (Tas)

ALP

39732

73

Macquarie (NSW)

Lib

55626

147

Lyons (Tas)

ALP

37487

74

Reid (NSW)

ALP

55359

148

Braddon (Tas)

ALP

36465

Table 3-Commonwealth Electoral Divisions ranked by Total Taxable Income

Rank

Electoral Division

Party

$ million

Rank

Electoral Division

Party

$ million

1

North Sydney (NSW)

Lib

3625

75

Bowman (Qld)

ALP

1641

2

Wentworth (NSW)

Lib

3358

76

Cowan (WA)

ALP

1622

3

Bradfield (NSW)

Lib

3273

77

Kingston (SA)

ALP

1618

4

Warringah (NSW)

Lib

2981

78

O'Connor (WA)

Lib

1618

5

Higgins (Vic)

Lib

2979

79

Cunningham (NSW)

ALP

1615

6

Sydney (NSW)

ALP

2954

80

Scullin (Vic)

ALP

1610

7

Canberra (ACT)

ALP

2939

81

Watson (NSW)

ALP

1607

8

Kooyong (Vic)

Lib

2810

82

Riverina (NSW)

NP

1602

9

Fraser (ACT)

ALP

2720

83

Fowler (NSW)

ALP

1586

10

Berowra (NSW)

Lib

2636

84

Hunter (NSW)

ALP

1582

11

Goldstein (Vic)

Lib

2594

85

Reid (NSW)

ALP

1576

12

Curtin (WA)

Lib

2593

86

Rankin (Qld)

ALP

1574

13

Northern Territory (NT)

ALP

2564

87

Batman (Vic)

ALP

1567

14

Mackellar (NSW)

Lib

2443

88

Fadden (Qld)

Lib

1567

15

Mitchell (NSW)

Lib

2346

89

Dobell (NSW)

ALP

1560

16

Melbourne Ports (Vic)

ALP

2338

90

McEwen (Vic)

Lib

1546

17

Kalgoorlie (WA)

Lib

2330

91

Charlton (NSW)

ALP

1545

18

Bennelong (NSW)

Lib

2283

92

Gellibrand (Vic)

ALP

1534

19

Hughes (NSW)

Lib

2265

93

Hindmarsh (SA)

Lib

1526

20

Ryan (Qld)

Lib

2265

94

Canning (WA)

ALP

1515

21

Melbourne (Vic)

ALP

2208

95

Corio (Vic)

ALP

1508

22

Cook (NSW)

Lib

2128

96

Robertson (NSW)

Lib

1507

23

Lowe (NSW)

ALP

2128

97

McPherson (Qld)

Lib

1505

24

Tangney (WA)

Lib

2078

98

Petrie (Qld)

Lib

1498

25

Grayndler (NSW)

ALP

2073

99

Prospect (NSW)

ALP

1478

26

Brisbane (Qld)

ALP

2071

100

Calare (NSW)

Ind

1477

27

Kingsford-Smith (NSW)

ALP

2071

101

Maranoa (Qld)

NP

1472

28

Jagajaga (Vic)

ALP

2049

102

Throsby (NSW)

ALP

1457

29

Macarthur (NSW)

Lib

2032

103

Newcastle (NSW)

ALP

1451

30

Menzies (Vic)

Lib

2015

104

Wakefield (SA)

Lib

1443

31

Chisholm (Vic)

ALP

1978

105

Blaxland (NSW)

ALP

1440

32

Parramatta (NSW)

Lib

1964

106

Groom (Qld)

Lib

1435

33

Lindsay (NSW)

Lib

1940

107

Corangamite (Vic)

Lib

1418

34

Aston (Vic)

Lib

1935

108

McMillan (Vic)

ALP

1408

35

Barton (NSW)

ALP

1914

109

Grey (SA)

Lib

1403

36

Griffith (Qld)

ALP

1895

110

Flinders (Vic)

Lib

1401

37

Lilley (Qld)

ALP

1894

111

Shortland (NSW)

ALP

1387

38

Mayo (SA)

Lib

1876

112

Parkes (NSW)

NP

1385

39

Bruce (Vic)

ALP

1845

113

Murray (Vic)

Lib

1376

40

Deakin (Vic)

Lib

1840

114

Forde (Qld)

Lib

1360

41

Herbert (Qld)

Lib

1840

115

Oxley (Qld)

ALP

1353

42

Adelaide (SA)

Lib

1826

116

Brand (WA)

ALP

1350

43

Greenway (NSW)

ALP

1822

117

Indi (Vic)

Lib

1350

44

La Trobe (Vic)

Lib

1818

118

Farrer (NSW)

NP

1338

45

Leichhardt (Qld)

Lib

1802

119

Barker (SA)

Lib

1335

46

Moore (WA)

Lib

1800

120

Hinkler (Qld)

NP

1332

47

Swan (WA)

ALP

1787

121

Port Adelaide (SA)

ALP

1331

48

Fremantle (WA)

ALP

1785

122

Eden-Monaro (NSW)

Lib

1330

49

Sturt (SA)

Lib

1783

123

Ballarat (Vic)

Lib

1319

50

Moreton (Qld)

Lib

1768

124

Denison (Tas)

ALP

1299

51

Stirling (WA)

ALP

1763

125

Forrest (WA)

Lib

1299

52

Makin (SA)

Lib

1757

126

Mallee (Vic)

NP

1264

53

Macquarie (NSW)

Lib

1750

127

Bonython (SA)

ALP

1260

54

Dickson (Qld)

ALP

1746

128

Paterson (NSW)

ALP

1259

55

Lalor (Vic)

ALP

1742

129

Gilmore (NSW)

Lib

1252

56

Perth (WA)

ALP

1728

130

New England (NSW)

NP

1239

57

Werriwa (NSW)

ALP

1727

131

Wannon (Vic)

Lib

1239

58

Casey (Vic)

Lib

1716

132

Hume (NSW)

Lib

1229

59

Kennedy (Qld)

NP

1715

133

Bendigo (Vic)

ALP

1227

60

Wills (Vic)

ALP

1699

134

Fisher (Qld)

Lib

1222

61

Dawson (Qld)

NP

1693

135

Gwydir (NSW)

NP

1219

62

Banks (NSW)

ALP

1688

136

Longman (Qld)

Lib

1201

63

Calwell (Vic)

ALP

1686

137

Richmond (NSW)

NP

1199

64

Chifley (NSW)

ALP

1681

138

Blair (Qld)

Lib

1198

65

Capricornia (Qld)

ALP

1679

139

Gippsland (Vic)

NP

1182

66

Moncrieff (Qld)

Lib

1679

140

Franklin (Tas)

ALP

1165

67

Boothby (SA)

Lib

1667

141

Lyne (NSW)

NP

1107

68

Holt (Vic)

ALP

1667

142

Bass (Tas)

ALP

1094

69

Isaacs (Vic)

ALP

1666

143

Fairfax (Qld)

Lib

1093

70

Burke (Vic)

ALP

1664

144

Page (NSW)

NP

1086

71

Hotham (Vic)

ALP

1660

145

Wide Bay (Qld)

NP

1049

72

Dunkley (Vic)

Lib

1650

146

Cowper (NSW)

NP

1031

73

Maribyrnong (Vic)

ALP

1649

147

Lyons (Tas)

ALP

1002

74

Pearce (WA)

Lib

1648

148

Braddon (Tas)

ALP

984

Table 4-Commonwealth Electoral Divisions ranked by Mean Taxable Income

Rank

Electoral Division

Party

$

Rank

Electoral Division

Party

$

1

Bradfield (NSW)

Lib

51855

75

Dawson (Qld)

NP

29748

2

North Sydney (NSW)

Lib

47565

76

Wills (Vic)

ALP

29713

3

Wentworth (NSW)

Lib

46770

77

Stirling (WA)

ALP

29650

4

Warringah (NSW)

Lib

45118

78

Calwell (Vic)

ALP

29648

5

Higgins (Vic)

Lib

44910

79

Gellibrand (Vic)

ALP

29619

6

Kooyong (Vic)

Lib

44322

80

Corio (Vic)

ALP

29458

7

Sydney (NSW)

ALP

40167

81

Hotham (Vic)

ALP

29398

8

Curtin (WA)

Lib

40010

82

Chifley (NSW)

ALP

29392

9

Goldstein (Vic)

Lib

39653

83

O'Connor (WA)

Lib

29384

10

Berowra (NSW)

Lib

39018

84

Dobell (NSW)

ALP

29383

11

Mitchell (NSW)

Lib

38087

85

Maribyrnong (Vic)

ALP

29357

12

Melbourne Ports (Vic)

ALP

37848

86

McEwen (Vic)

Lib

29327

13

Mackellar (NSW)

Lib

37653

87

Brand (WA)

ALP

29155

14

Ryan (Qld)

Lib

37247

88

Corangamite (Vic)

Lib

29027

15

Canberra (ACT)

ALP

37028

89

McMillan (Vic)

ALP

28945

16

Bennelong (NSW)

Lib

36940

90

Leichhardt (Qld)

Lib

28941

17

Kalgoorlie (WA)

Lib

36642

91

Parkes (NSW)

NP

28914

18

Cook (NSW)

Lib

35743

92

Cowan (WA)

ALP

28902

19

Fraser (ACT)

ALP

35403

93

Holt (Vic)

ALP

28824

20

Lowe (NSW)

ALP

35361

94

Prospect (NSW)

ALP

28822

21

Hughes (NSW)

Lib

34898

95

Scullin (Vic)

ALP

28801

22

Menzies (Vic)

Lib

34583

96

Riverina (NSW)

NP

28786

23

Hunter (NSW)

ALP

34357

97

Watson (NSW)

ALP

28777

24

Melbourne (Vic)

ALP

34306

98

Fadden (Qld)

Lib

28770

25

Jagajaga (Vic)

ALP

34056

99

Hindmarsh (SA)

Lib

28757

26

Northern Territory (NT)

ALP

33493

100

Grey (SA)

Lib

28722

27

Cunningham (NSW)

ALP

33485

101

Petrie (Qld)

Lib

28623

28

Sturt (SA)

Lib

33479

102

Hinkler (Qld)

NP

28610

29

Adelaide (SA)

Lib

33352

103

Franklin (Tas)

ALP

28604

30

Kingsford-Smith (NSW)

ALP

33165

104

Blaxland (NSW)

ALP

28598

31

Brisbane (Qld)

ALP

33018

105

Gwydir (NSW)

NP

28567

32

Chisholm (Vic)

ALP

32877

106

Reid (NSW)

ALP

28463

33

Parramatta (NSW)

Lib

32852

107

Maranoa (Qld)

NP

28408

34

Tangney (WA)

Lib

32711

108

Fowler (NSW)

ALP

28375

35

Barton (NSW)

ALP

32459

109

Batman (Vic)

ALP

28359

36

Capricornia (Qld)

ALP

32458

110

Flinders (Vic)

Lib

28338

37

Newcastle (NSW)

ALP

32437

111

Gilmore (NSW)

Lib

28264

38

Banks (NSW)

ALP

32288

112

Canning (WA)

ALP

28029

39

Aston (Vic)

Lib

31940

113

Makin (SA)

Lib

28013

40

Lilley (Qld)

ALP

31881

114

Eden-Monaro (NSW)

Lib

27982

41

Grayndler (NSW)

ALP

31857

115

Rankin (Qld)

ALP

27894

42

Macarthur (NSW)

Lib

31816

116

Port Adelaide (SA)

ALP

27826

43

Throsby (NSW)

ALP

31813

117

Groom (Qld)

Lib

27811

44

Lindsay (NSW)

Lib

31679

118

Moncrieff (Qld)

Lib

27733

45

Deakin (Vic)

Lib

31623

119

Bass (Tas)

ALP

27526

46

Macquarie (NSW)

Lib

31464

120

Kingston (SA)

ALP

27522

47

Griffith (Qld)

ALP

31319

121

New England (NSW)

NP

27516

48

Boothby (SA)

Lib

31265

122

Oxley (Qld)

ALP

27476

49

Shortland (NSW)

ALP

31104

123

Ballarat (Vic)

Lib

27413

50

Charlton (NSW)

ALP

31049

124

Farrer (NSW)

NP

27386

51

Burke (Vic)

ALP

31007

125

Hume (NSW)

Lib

27324

52

Greenway (NSW)

ALP

31003

126

Blair (Qld)

Lib

27153

53

La Trobe (Vic)

Lib

30856

127

Wakefield (SA)

Lib

27136

54

Dunkley (Vic)

Lib

30819

128

Braddon (Tas)

ALP

26983

55

Lalor (Vic)

ALP

30815

129

Forrest (WA)

Lib

26919

56

Paterson (NSW)

ALP

30721

130

Indi (Vic)

Lib

26830

57

Bruce (Vic)

ALP

30707

131

Lyons (Tas)

ALP

26726

58

Fremantle (WA)

ALP

30698

132

Mallee (Vic)

NP

26718

59

Denison (Tas)

ALP

30577

133

Forde (Qld)

Lib

26594

60

Werriwa (NSW)

ALP

30548

134

McPherson (Qld)

Lib

26344

61

Herbert (Qld)

Lib

30505

135

Bendigo (Vic)

ALP

26274

62

Moore (WA)

Lib

30410

136

Longman (Qld)

Lib

26241

63

Dickson (Qld)

ALP

30380

137

Bonython (SA)

ALP

26142

64

Moreton (Qld)

Lib

30323

138

Fisher (Qld)

Lib

26009

65

Isaacs (Vic)

ALP

30246

139

Gippsland (Vic)

NP

26008

66

Robertson (NSW)

Lib

30155

140

Lyne (NSW)

NP

25833

67

Swan (WA)

ALP

30142

141

Wide Bay (Qld)

NP

25791

68

Kennedy (Qld)

NP

30024

142

Barker (SA)

Lib

25768

69

Bowman (Qld)

ALP

29968

143

Wannon (Vic)

Lib

25765

70

Calare (NSW)

Ind

29967

144

Murray (Vic)

Lib

25742

71

Pearce (WA)

Lib

29917

145

Page (NSW)

NP

25182

72

Casey (Vic)

Lib

29881

146

Fairfax (Qld)

Lib

25145

73

Perth (WA)

ALP

29868

147

Richmond (NSW)

NP

25096

74

Mayo (SA)

Lib

29839

148

Cowper (NSW)

NP

24732

Table 5-Commonwealth Electoral Divisions ranked by Net Tax

Rank

Electoral Division

Party

$ million

Rank

Electoral Division

Party

$ million

1

North Sydney (NSW)

Lib

1033

75

Bowman (Qld)

ALP

372

2

Bradfield (NSW)

Lib

925

76

Dunkley (Vic)

Lib

372

3

Wentworth (NSW)

Lib

905

77

Cowan (WA)

ALP

366

4

Warringah (NSW)

Lib

815

78

Scullin (Vic)

ALP

363

5

Sydney (NSW)

ALP

795

79

Charlton (NSW)

ALP

362

6

Higgins (Vic)

Lib

787

80

Watson (NSW)

ALP

359

7

Canberra (ACT)

ALP

758

81

Moncrieff (Qld)

Lib

357

8

Kooyong (Vic)

Lib

746

82

O'Connor (WA)

Lib

355

9

Berowra (NSW)

Lib

692

83

Fowler (NSW)

ALP

352

10

Fraser (ACT)

ALP

687

84

Throsby (NSW)

ALP

352

11

Curtin (WA)

Lib

671

85

Kingston (SA)

ALP

351

12

Goldstein (Vic)

Lib

663

86

Reid (NSW)

ALP

351

13

Mitchell (NSW)

Lib

613

87

Gellibrand (Vic)

ALP

350

14

Mackellar (NSW)

Lib

612

88

Batman (Vic)

ALP

348

15

Melbourne Ports (Vic)

ALP

607

89

Dobell (NSW)

ALP

348

16

Kalgoorlie (WA)

Lib

590

90

Newcastle (NSW)

ALP

347

17

Bennelong (NSW)

Lib

586

91

Riverina (NSW)

NP

347

18

Northern Territory (NT)

ALP

583

92

McEwen (Vic)

Lib

346

19

Ryan (Qld)

Lib

578

93

Rankin (Qld)

ALP

345

20

Hughes (NSW)

Lib

571

94

Fadden (Qld)

Lib

344

21

Melbourne (Vic)

ALP

557

95

Corio (Vic)

ALP

341

22

Lowe (NSW)

ALP

539

96

Robertson (NSW)

Lib

340

23

Cook (NSW)

Lib

528

97

Calare (NSW)

Ind

338

24

Kingsford-Smith (NSW)

ALP

505

98

Canning (WA)

ALP

334

25

Brisbane (Qld)

ALP

504

99

Prospect (NSW)

ALP

333

26

Grayndler (NSW)

ALP

504

100

Hindmarsh (SA)

Lib

330

27

Jagajaga (Vic)

ALP

501

101

Petrie (Qld)

Lib

328

28

Tangney (WA)

Lib

496

102

Shortland (NSW)

ALP

324

29

Menzies (Vic)

Lib

494

103

Blaxland (NSW)

ALP

321

30

Macarthur (NSW)

Lib

481

104

Maranoa (Qld)

NP

321

31

Parramatta (NSW)

Lib

476

105

McMillan (Vic)

ALP

316

32

Chisholm (Vic)

ALP

468

106

McPherson (Qld)

Lib

308

33

Lindsay (NSW)

Lib

463

107

Corangamite (Vic)

Lib

307

34

Aston (Vic)

Lib

462

108

Groom (Qld)

Lib

306

35

Barton (NSW)

ALP

457

109

Brand (WA)

ALP

304

36

Griffith (Qld)

ALP

444

110

Grey (SA)

Lib

303

37

Lilley (Qld)

ALP

441

111

Parkes (NSW)

NP

302

38

Adelaide (SA)

Lib

431

112

Denison (Tas)

ALP

298

39

Greenway (NSW)

ALP

430

113

Wakefield (SA)

Lib

298

40

Deakin (Vic)

Lib

427

114

Hinkler (Qld)

NP

297

41

Bruce (Vic)

ALP

426

115

Flinders (Vic)

Lib

294

42

Mayo (SA)

Lib

423

116

Oxley (Qld)

ALP

291

43

La Trobe (Vic)

Lib

421

117

Paterson (NSW)

ALP

290

44

Moore (WA)

Lib

419

118

Forde (Qld)

Lib

287

45

Capricornia (Qld)

ALP

418

119

Port Adelaide (SA)

ALP

286

46

Fremantle (WA)

ALP

414

120

Eden-Monaro (NSW)

Lib

283

47

Herbert (Qld)

Lib

414

121

Farrer (NSW)

NP

280

48

Sturt (SA)

Lib

414

122

Ballarat (Vic)

Lib

278

49

Macquarie (NSW)

Lib

412

123

Indi (Vic)

Lib

278

50

Lalor (Vic)

ALP

409

124

Murray (Vic)

Lib

276

51

Swan (WA)

ALP

409

125

Forrest (WA)

Lib

272

52

Moreton (Qld)

Lib

405

126

Barker (SA)

Lib

267

53

Dickson (Qld)

ALP

404

127

Gilmore (NSW)

Lib

267

54

Banks (NSW)

ALP

403

128

Bonython (SA)

ALP

263

55

Hunter (NSW)

ALP

403

129

Gwydir (NSW)

NP

260

56

Werriwa (NSW)

ALP

402

130

New England (NSW)

NP

259

57

Stirling (WA)

ALP

400

131

Franklin (Tas)

ALP

258

58

Cunningham (NSW)

ALP

397

132

Blair (Qld)

Lib

257

59

Perth (WA)

ALP

396

133

Hume (NSW)

Lib

256

60

Burke (Vic)

ALP

392

134

Wannon (Vic)

Lib

250

61

Casey (Vic)

Lib

389

135

Mallee (Vic)

NP

249

62

Leichhardt (Qld)

Lib

389

136

Bendigo (Vic)

ALP

248

63

Calwell (Vic)

ALP

388

137

Longman (Qld)

Lib

248

64

Wills (Vic)

ALP

386

138

Fisher (Qld)

Lib

242

65

Makin (SA)

Lib

385

139

Gippsland (Vic)

NP

241

66

Chifley (NSW)

ALP

382

140

Bass (Tas)

ALP

236

67

Boothby (SA)

Lib

381

141

Richmond (NSW)

NP

233

68

Dawson (Qld)

NP

379

142

Lyne (NSW)

NP

219

69

Isaacs (Vic)

ALP

379

143

Page (NSW)

NP

217

70

Kennedy (Qld)

NP

377

144

Wide Bay (Qld)

NP

216

71

Maribyrnong (Vic)

ALP

375

145

Lyons (Tas)

ALP

214

72

Pearce (WA)

Lib

375

146

Fairfax (Qld)

Lib

213

73

Holt (Vic)

ALP

373

147

Braddon (Tas)

ALP

211

74

Hotham (Vic)

ALP

373

148

Cowper (NSW)

NP

201

Table 6-Commonwealth Electoral Divisions ranked by Mean Total Tax

Rank

Electoral Division

Party

$

Rank

Electoral Division

Party

$

1

Bradfield (NSW)

Lib

16818

75

Calwell (Vic)

ALP

6958

2

North Sydney (NSW)

Lib

14841

76

Wills (Vic)

ALP

6945

3

Wentworth (NSW)

Lib

14690

77

Dawson (Qld)

NP

6912

4

Higgins (Vic)

Lib

13760

78

Gellibrand (Vic)

ALP

6903

5

Warringah (NSW)

Lib

13746

79

Corio (Vic)

ALP

6879

6

Kooyong (Vic)

Lib

13412

80

Maribyrnong (Vic)

ALP

6830

7

Sydney (NSW)

ALP

11595

81

McEwen (Vic)

Lib

6830

8

Curtin (WA)

Lib

11577

82

Dobell (NSW)

ALP

6828

9

Goldstein (Vic)

Lib

11310

83

Hotham (Vic)

ALP

6820

10

Berowra (NSW)

Lib

10967

84

Kennedy (Qld)

NP

6766

11

Mitchell (NSW)

Lib

10602

85

O'Connor (WA)

Lib

6751

12

Melbourne Ports (Vic)

ALP

10551

86

Chifley (NSW)

ALP

6733

13

Mackellar (NSW)

Lib

10444

87

Corangamite (Vic)

Lib

6711

14

Ryan (Qld)

Lib

10287

88

Brand (WA)

ALP

6697

15

Bennelong (NSW)

Lib

10049

89

McMillan (Vic)

ALP

6695

16

Canberra (ACT)

ALP

9865

90

Fadden (Qld)

Lib

6677

17

Cook (NSW)

Lib

9518

91

Cowan (WA)

ALP

6670

18

Kalgoorlie (WA)

Lib

9492

92

Hindmarsh (SA)

Lib

6612

19

Lowe (NSW)

ALP

9422

93

Prospect (NSW)

ALP

6597

20

Fraser (ACT)

ALP

9241

94

Watson (NSW)

ALP

6593

21

Hughes (NSW)

Lib

9104

95

Hinkler (Qld)

NP

6578

22

Menzies (Vic)

Lib

9094

96

Scullin (Vic)

ALP

6575

23

Melbourne (Vic)

ALP

9087

97

Holt (Vic)

ALP

6568

24

Hunter (NSW)

ALP

9030

98

Franklin (Tas)

ALP

6562

25

Jagajaga (Vic)

ALP

8779

99

Petrie (Qld)

Lib

6513

26

Adelaide (SA)

Lib

8701

100

Blaxland (NSW)

ALP

6512

27

Sturt (SA)

Lib

8698

101

Parkes (NSW)

NP

6511

28

Cunningham (NSW)

ALP

8570

102

Leichhardt (Qld)

Lib

6495

29

Brisbane (Qld)

ALP

8508

103

Riverina (NSW)

NP

6484

30

Kingsford-Smith (NSW)

ALP

8462

104

Reid (NSW)

ALP

6431

31

Capricornia (Qld)

ALP

8274

105

Batman (Vic)

ALP

6425

32

Tangney (WA)

Lib

8272

106

Flinders (Vic)

Lib

6407

33

Chisholm (Vic)

ALP

8238

107

Maranoa (Qld)

NP

6405

34

Parramatta (NSW)

Lib

8230

108

Grey (SA)

Lib

6389

35

Newcastle (NSW)

ALP

8162

109

Fowler (NSW)

ALP

6387

36

Barton (NSW)

ALP

8104

110

Gilmore (NSW)

Lib

6381

37

Banks (NSW)

ALP

7989

111

Moncrieff (Qld)

Lib

6374

38

Grayndler (NSW)

ALP

7916

112

Gwydir (NSW)

NP

6372

39

Lilley (Qld)

ALP

7902

113

Canning (WA)

ALP

6299

40

Throsby (NSW)

ALP

7901

114

Rankin (Qld)

ALP

6287

41

Northern Territory (NT)

ALP

7885

115

Eden-Monaro (NSW)

Lib

6276

42

Aston (Vic)

Lib

7871

116

Makin (SA)

Lib

6241

43

Macarthur (NSW)

Lib

7858

117

Port Adelaide (SA)

ALP

6230

44

Lindsay (NSW)

Lib

7717

118

Groom (Qld)

Lib

6178

45

Deakin (Vic)

Lib

7673

119

Bass (Tas)

ALP

6159

46

Boothby (SA)

Lib

7665

120

New England (NSW)

NP

6104

47

Griffith (Qld)

ALP

7665

121

Kingston (SA)

ALP

6082

48

Macquarie (NSW)

Lib

7651

122

Ballarat (Vic)

Lib

6056

49

Shortland (NSW)

ALP

7555

123

Farrer (NSW)

NP

6023

50

Charlton (NSW)

ALP

7529

124

Oxley (Qld)

ALP

6016

51

Burke (Vic)

ALP

7474

125

Blair (Qld)

Lib

5950

52

Dunkley (Vic)

Lib

7436

126

Hume (NSW)

Lib

5949

53

La Trobe (Vic)

Lib

7431

127

Braddon (Tas)

ALP

5941

54

Fremantle (WA)

ALP

7421

128

Forrest (WA)

Lib

5923

55

Greenway (NSW)

ALP

7421

129

Lyons (Tas)

ALP

5853

56

Paterson (NSW)

ALP

7412

130

Wakefield (SA)

Lib

5830

57

Denison (Tas)

ALP

7404

131

Indi (Vic)

Lib

5789

58

Bruce (Vic)

ALP

7396

132

Forde (Qld)

Lib

5764

59

Lalor (Vic)

ALP

7306

133

McPherson (Qld)

Lib

5744

60

Moore (WA)

Lib

7301

134

Longman (Qld)

Lib

5597

61

Moreton (Qld)

Lib

7275

135

Fisher (Qld)

Lib

5584

62

Werriwa (NSW)

ALP

7238

136

Gippsland (Vic)

NP

5565

63

Dickson (Qld)

ALP

7233

137

Bendigo (Vic)

ALP

5533

64

Swan (WA)

ALP

7203

138

Bonython (SA)

ALP

5501

65

Isaacs (Vic)

ALP

7127

139

Wide Bay (Qld)

NP

5494

66

Calare (NSW)

Ind

7117

140

Wannon (Vic)

Lib

5473

67

Perth (WA)

ALP

7113

141

Mallee (Vic)

NP

5458

68

Robertson (NSW)

Lib

7105

142

Barker (SA)

Lib

5438

69

Bowman (Qld)

ALP

7102

143

Lyne (NSW)

NP

5426

70

Herbert (Qld)

Lib

7089

144

Murray (Vic)

Lib

5390

71

Mayo (SA)

Lib

7076

145

Fairfax (Qld)

Lib

5226

72

Pearce (WA)

Lib

7069

146

Page (NSW)

NP

5202

73

Casey (Vic)

Lib

7041

147

Richmond (NSW)

NP

5188

74

Stirling (WA)

ALP

6992

148

Cowper (NSW)

NP

5049

Table 7-Commonwealth Electoral Divisions ranked by Effective Rate of Tax

Rank

Electoral Division

Party

Per cent

Rank

Electoral Division

Party

Per cent

1

Bradfield (NSW)

Lib

32.4

75

Corio (Vic)

ALP

23.4

2

Wentworth (NSW)

Lib

31.4

76

Wills (Vic)

ALP

23.4

3

North Sydney (NSW)

Lib

31.2

77

Gellibrand (Vic)

ALP

23.3

4

Higgins (Vic)

Lib

30.6

78

Maribyrnong (Vic)

ALP

23.3

5

Warringah (NSW)

Lib

30.5

79

McEwen (Vic)

Lib

23.3

6

Kooyong (Vic)

Lib

30.3

80

Dawson (Qld)

NP

23.2

7

Curtin (WA)

Lib

28.9

81

Dobell (NSW)

ALP

23.2

8

Sydney (NSW)

ALP

28.9

82

Fadden (Qld)

Lib

23.2

9

Goldstein (Vic)

Lib

28.5

83

Herbert (Qld)

Lib

23.2

10

Berowra (NSW)

Lib

28.1

84

Hotham (Vic)

ALP

23.2

11

Melbourne Ports (Vic)

ALP

27.9

85

Corangamite (Vic)

Lib

23.1

12

Mitchell (NSW)

Lib

27.8

86

Cowan (WA)

ALP

23.1

13

Mackellar (NSW)

Lib

27.7

87

McMillan (Vic)

ALP

23.1

14

Ryan (Qld)

Lib

27.6

88

Brand (WA)

ALP

23.0

15

Bennelong (NSW)

Lib

27.2

89

Hindmarsh (SA)

Lib

23.0

16

Canberra (ACT)

ALP

26.6

90

Hinkler (Qld)

NP

23.0

17

Cook (NSW)

Lib

26.6

91

Moncrieff (Qld)

Lib

23.0

18

Lowe (NSW)

ALP

26.6

92

O'Connor (WA)

Lib

23.0

19

Melbourne (Vic)

ALP

26.5

93

Chifley (NSW)

ALP

22.9

20

Hunter (NSW)

ALP

26.3

94

Franklin (Tas)

ALP

22.9

21

Menzies (Vic)

Lib

26.3

95

Prospect (NSW)

ALP

22.9

22

Adelaide (SA)

Lib

26.1

96

Watson (NSW)

ALP

22.9

23

Fraser (ACT)

ALP

26.1

97

Blaxland (NSW)

ALP

22.8

24

Hughes (NSW)

Lib

26.1

98

Holt (Vic)

ALP

22.8

25

Sturt (SA)

Lib

26.0

99

Petrie (Qld)

Lib

22.8

26

Kalgoorlie (WA)

Lib

25.9

100

Scullin (Vic)

ALP

22.8

27

Brisbane (Qld)

ALP

25.8

101

Batman (Vic)

ALP

22.7

28

Jagajaga (Vic)

ALP

25.8

102

Flinders (Vic)

Lib

22.6

29

Cunningham (NSW)

ALP

25.6

103

Gilmore (NSW)

Lib

22.6

30

Capricornia (Qld)

ALP

25.5

104

Reid (NSW)

ALP

22.6

31

Kingsford-Smith (NSW)

ALP

25.5

105

Canning (WA)

ALP

22.5

32

Tangney (WA)

Lib

25.3

106

Fowler (NSW)

ALP

22.5

33

Newcastle (NSW)

ALP

25.2

107

Kennedy (Qld)

NP

22.5

34

Chisholm (Vic)

ALP

25.1

108

Maranoa (Qld)

NP

22.5

35

Parramatta (NSW)

Lib

25.1

109

Parkes (NSW)

NP

22.5

36

Barton (NSW)

ALP

25.0

110

Rankin (Qld)

ALP

22.5

37

Grayndler (NSW)

ALP

24.8

111

Riverina (NSW)

NP

22.5

38

Lilley (Qld)

ALP

24.8

112

Bass (Tas)

ALP

22.4

39

Throsby (NSW)

ALP

24.8

113

Eden-Monaro (NSW)

Lib

22.4

40

Banks (NSW)

ALP

24.7

114

Leichhardt (Qld)

Lib

22.4

41

Macarthur (NSW)

Lib

24.7

115

Port Adelaide (SA)

ALP

22.4

42

Aston (Vic)

Lib

24.6

116

Gwydir (NSW)

NP

22.3

43

Boothby (SA)

Lib

24.5

117

Makin (SA)

Lib

22.3

44

Griffith (Qld)

ALP

24.5

118

Grey (SA)

Lib

22.2

45

Lindsay (NSW)

Lib

24.4

119

Groom (Qld)

Lib

22.2

46

Deakin (Vic)

Lib

24.3

120

New England (NSW)

NP

22.2

47

Macquarie (NSW)

Lib

24.3

121

Ballarat (Vic)

Lib

22.1

48

Shortland (NSW)

ALP

24.3

122

Kingston (SA)

ALP

22.1

49

Charlton (NSW)

ALP

24.2

123

Braddon (Tas)

ALP

22.0

50

Denison (Tas)

ALP

24.2

124

Farrer (NSW)

NP

22.0

51

Fremantle (WA)

ALP

24.2

125

Forrest (WA)

Lib

22.0

52

Bruce (Vic)

ALP

24.1

126

Blair (Qld)

Lib

21.9

53

Burke (Vic)

ALP

24.1

127

Lyons (Tas)

ALP

21.9

54

Dunkley (Vic)

Lib

24.1

128

Oxley (Qld)

ALP

21.9

55

La Trobe (Vic)

Lib

24.1

129

Hume (NSW)

Lib

21.8

56

Paterson (NSW)

ALP

24.1

130

McPherson (Qld)

Lib

21.8

57

Moore (WA)

Lib

24.0

131

Forde (Qld)

Lib

21.7

58

Moreton (Qld)

Lib

24.0

132

Indi (Vic)

Lib

21.6

59

Greenway (NSW)

ALP

23.9

133

Fisher (Qld)

Lib

21.5

60

Swan (WA)

ALP

23.9

134

Wakefield (SA)

Lib

21.5

61

Dickson (Qld)

ALP

23.8

135

Gippsland (Vic)

NP

21.4

62

Perth (WA)

ALP

23.8

136

Longman (Qld)

Lib

21.3

63

Bowman (Qld)

ALP

23.7

137

Wide Bay (Qld)

NP

21.3

64

Calare (NSW)

Ind

23.7

138

Wannon (Vic)

Lib

21.2

65

Lalor (Vic)

ALP

23.7

139

Barker (SA)

Lib

21.1

66

Mayo (SA)

Lib

23.7

140

Bendigo (Vic)

ALP

21.1

67

Werriwa (NSW)

ALP

23.7

141

Bonython (SA)

ALP

21.0

68

Casey (Vic)

Lib

23.6

142

Lyne (NSW)

NP

21.0

69

Isaacs (Vic)

ALP

23.6

143

Murray (Vic)

Lib

20.9

70

Pearce (WA)

Lib

23.6

144

Fairfax (Qld)

Lib

20.8

71

Robertson (NSW)

Lib

23.6

145

Page (NSW)

NP

20.7

72

Stirling (WA)

ALP

23.6

146

Richmond (NSW)

NP

20.7

73

Calwell (Vic)

ALP

23.5

147

Cowper (NSW)

NP

20.4

74

Northern Territory (NT)

ALP

23.5

148

Mallee (Vic)

NP

20.4

Glossary

Effective rate of tax. The percentage of taxable income paid in (total) tax and equal to net tax plus imputation credit divided by the amount of taxable income.

Imputation credit. Tax paid at the company level is allocated to shareholders by way of imputation credit attached to the (franked) dividends they receive. An amount equal to the imputation credit is included in assessable income of the shareholders, whom are then entitled to a (franking) rebate of tax equal to the amount included in their income.

Mean taxable income. Taxable income divided by the number of taxables, i.e. the average (mean) amount of taxable income per taxable taxpayer.

Mean total tax. Average (mean) amount of tax paid per taxable taxpayer and equal to net tax plus imputation credit divided by the number of taxables. Imputation credit is included because each taxpayer claiming this credit has effectively paid the tax. The dividends (income) they received are already net of tax (paid at the company rate).

Net tax. Tax payable by taxable taxpayers after rebates and credits have been deducted from the gross tax calculated on taxable income. Net tax includes the Medicare Levy.

Non-taxables. Individual taxpayers who, after taking into consideration the amount of income, deductions, rebates, credits and levies, are not required to pay tax.

Taxable income. The income, of all taxables, to which tax rates are applied and is equal to total income less deductions.

Taxables. Individual taxpayers whom, after taking into consideration the amount of income, deductions, rebates, credits and levies, are required to pay tax.

Tax deduction. An amount that is deducted from assessable income to arrive at the taxable income on which the gross amount of tax to be paid is calculated. Each dollar of tax deduction only reduces tax by the percentage of the taxpayer's marginal rate of tax.

Tax rates scale, 1996-97.

Taxable income

Tax payable (a)

From

To

$ 0

$5 400

Nil

$5 401

$20 700

Nil

+

20c

for each $1 over

$5 400

$20 701

$38 000

$3 060

+

34c

for each $1 over

$20 700

$38 001

$50 000

$8 942

+

43c

for each $1 over

$38 000

$50 001

$14 102

+

47c

for each $1 over

$50 000

(a) A Medicare levy of 1.5 per cent of taxable income is also payable as is a 0.2 per cent gun levy (payable only in 1996-97). Also the tax free threshold is increased for certain taxpayers with dependent children.

Tax rebate. An amount that reduces tax (i.e. tax offset) that is subtracted directly from the income tax payable. Each dollar of tax rebate reduces tax by a dollar, but rebates and credits allowed cannot exceed the gross tax.

Bibliography

Australian Taxation Office, Taxation Statistics, 1996-97, A Summary of Taxation, Superannuation and Child Support Statistics.

Australian Taxation Office, Taxation Statistics, 1996-97, Detailed Tables on CD ROM.

S. Bennett, A. Kopras and G. Newman, 'Federal Elections 1998', Research Paper No. 9, 1998-99, Information and Research Services, Department of the Parliamentary Library.

CCH Australia limited, 1999 Australian Master Tax Guide.

A. Kopras, 'Postcodes In Electoral Divisions', Background Paper No. 19, 1997-98, Information and Research Services, Department of the Parliamentary Library.


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