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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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