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

The percentages used in the allocation of postcodes to Commonwealth Electoral Divisions can be found in 'Postcodes In Electoral Divisions', (see the bibliography).
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.
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.
The average enrolment in Australia is over 82 100.
A list of electorates and the number of electors enrolled at the 1998 election can be found in 'Federal Elections 1998' (see the bibliography).
Australian Taxation Office, Taxation Statistics, 1996-97, A Summary of Taxation, Superannuation and Child Support Statistics, p. 15.
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.
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.
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	Tax payable (a)
$ 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.

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

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

Stephen Barber and Andrew Kopras Statistics Group 1 June 1999

Stephen Barber and Andrew Kopras
Statistics Group
1 June 1999