Philanthropy by Commonwealth electoral division, 2006-07



14 July 2009

Tony Kryger
Statistics and Mapping Section

Contents

Introduction

Using the latest available data published by the Australian Taxation Office for the 2006 07 income year, this background note looks at levels of philanthropy, or more specifically, tax deductible giving in Australia. The note focuses in particular on how levels of giving, both in absolute terms and as a proportion of taxable income, vary between states and between Commonwealth electoral divisions. The information is shown both in tables and on a map.

Results

States and territories

  • In 2006 07, 3.90 million Australians claimed gift deductions, representing 42 per cent of all taxpayers.[1] The ACT had the highest proportion of taxpayers claiming deductions at 51 per cent, while Western Australia had the lowest proportion at 35 per cent (see Table 1).

Table 1. Tax deductible giving by state, 2006 07

State

Average (mean)
taxable income
($)

Average gift
deduction
per taxpayer
($)

Average gift
deduction per
gifting taxpayer
($)

Percentage of
total taxpayers
claiming a gift
deduction

Total gifts as
a percentage
of total taxable
income

NSW

54 685

255

584

43.7

0.47

Vic.

50 820

191

418

45.7

0.38

Qld

48 840

118

303

39.0

0.24

SA

46 618

132

330

40.1

0.28

WA

54 480

146

415

35.1

0.27

Tas.

44 078

109

293

37.2

0.25

NT

50 994

87

238

36.7

0.17

ACT

57 145

212

419

50.7

0.37

Australia

51 751

187

445

42.0

0.36

Source: Derived from Australian Taxation Office, Taxation Statistics, 2006 07

http://www.ato.gov.au/corporate/content.asp?doc=/content/00177078.htm&mnu=47213&mfp=001

  • A total of $1.74 billion was claimed in gift deductions by all Australians, representing 0.36 per cent of total taxable income. The proportion of taxable income claimed as gift deductions was highest in NSW at 0.47 per cent, followed by Victoria at 0.38 per cent and the ACT at 0.37 per cent. In the other states the proportion ranged between 0.24 and 0.28 per cent, falling to 0.17 per cent in the Northern Territory.
  • The average gift deduction per taxpayer was $187, ranging from $255 in NSW to $87 in the Northern Territory. The average gift deduction per gifting taxpayer was $445, ranging from $584 in NSW to $238 in the Northern Territory.

Electoral divisions

  • The electorate with the highest level of giving in 2006 07 was Wentworth (NSW) where the average gift deduction per taxpayer was $1624 (see Table 2). This was significantly higher than in any other Commonwealth electorate. Warringah (NSW) was next highest with $1144 per taxpayer, followed by Higgins (Vic.) with $886 per taxpayer. The lowest level of giving was $64 per taxpayer in Grey (SA).
  • Not only did Wentworth have the highest average level of giving, it also had the highest mean taxable income of any electorate at $102 826 per taxpayer. Further, even when giving is expressed as a proportion of taxable income, Wentworth still ranked ahead of all other electorates with total gifts equal to 1.58 per cent of total taxable income. This compares with 1.21 per cent in Warringah, the second highest electorate, and 1.01 per cent in Higgins, the third highest. All other electorates recorded significantly less than one per cent, ranging from 0.76 per cent in Curtin (WA) to 0.12 per cent in Kalgoorlie (WA).
  • The electorate with the highest proportion of taxpayers claiming gift deductions was Calwell (Vic.) at 55 per cent. Significantly, of the 150 Commonwealth electorates, the mean taxable income of taxpayers in Calwell was the 30th lowest. In other words, Calwell had the highest proportion of taxpayers claiming gift deductions, even though it was ranked in the lowest 20 per cent of electorates in terms of its mean taxable income. This contrasts with Forrest (WA) which had the lowest proportion of taxpayers claiming gift deductions, yet was ranked in the top 40 per cent of electorates in terms of its mean taxable income.
  • Standout electorates with low mean incomes but high rates of giving were Blaxland (NSW), Chifley (NSW), Reid (NSW) and Watson (NSW). Each of these electorates was ranked in the bottom quarter of all electorates in terms of its mean taxable income, but was ranked in the top quarter of electorates in terms of its giving (total gifts as a proportion of taxable income).
  • Electorates with high mean incomes but low levels of giving were Brand (WA), Capricornia (Qld), Dawson (WA), Kalgoorlie (WA), and Solomon (NT). Each of these electorates was ranked in the top third of all electorates in terms of its mean taxable income, but was in the lowest ten per cent of electorates in terms of its giving.
  • A map of the electoral distribution of giving in Australia shows clearly that there are significant regional differences. Overall, gifts as a proportion of taxable income fell from an average of 0.52 per cent in inner metropolitan electorates, to 0.30 per cent in outer metropolitan electorates, to 0.26 per cent in provincial electorates, and to 0.22 per cent in rural electorates.
Table 2. Tax deductible giving by Commonwealth electoral division, 2006–07
Electoral division Average (mean) taxable income Average gift deduction per taxpayer  Average gift deduction per gifting taxpayer Percentage of total taxpayers claiming a gift Total gifts as a percentage of total taxable income
$   Rank*  $   Rank*  $   Rank*  %  Rank*  %  Rank* 
Adelaide (SA) 58 246  127  297  140  692  140 42.9  79 0.51  140
Aston (Vic.) 47 687  75  124  74  280  64 44.4  95 0.26  71
Ballarat (Vic.) 43 470  35  116  62  241  34 47.9  134 0.27  76
Banks (NSW) 48 592  84  177  117  376  108 47.0  126 0.36  121
Barker (SA) 41 565  11  72  9  241  35 29.6  4 0.17  17
Barton (NSW) 50 472  101  189  124  430  124 43.9  88 0.37  125
Bass (Tas.) 43 762  37  117  65  311  84 37.5  34 0.27  78
Batman (Vic.) 46 107  56  159  106  336  92 47.4  129 0.35  112
Bendigo (Vic.) 41 825  14  128  77  280  63 45.8  120 0.31  97
Bennelong (NSW) 57 196  125  239  133  522  131 45.9  121 0.42  134
Berowra (NSW) 64 432  138  284  138  628  136 45.2  106 0.44  136
Blair (Qld) 42 583  24  100  37  243  38 41.1  62 0.23  49
Blaxland (NSW) 40 692  5  153  98  349  95 43.8  87 0.38  126
Bonner (Qld) 51 222  105  134  84  287  69 46.5  124 0.26  72
Boothby (SA) 51 082  104  174  114  381  112 45.7  118 0.34  109
Bowman (Qld) 49 169  91  126  75  295  73 42.7  73 0.26  67
Braddon (Tas.) 42 423  21  79  20  263  50 30.1  5 0.19  28
Bradfield (NSW) 90 359  147  538  144 1 143  144 47.1  127 0.60  143
Brand (WA) 50 501  102  86  26  269  52 31.8  11 0.17  13
Brisbane (Qld) 59 595  135  172  111  405  118 42.3  69 0.29  88
Bruce (Vic.) 45 755  53  139  92  321  88 43.5  85 0.30  96
Calare (NSW) 44 185  43  101  41  268  51 37.9  36 0.23  46
Calwell (Vic.) 43 112  30  108  51  197  14 54.9  150 0.25  63
Canberra (ACT) 59 211  131  214  128  412  120 51.9  146 0.36  120
Canning (WA) 50 235  100  85  24  242  37 35.3  23 0.17  15
Capricornia (Qld) 52 347  112  69  7  171  3 40.2  54 0.13  3
Casey (Vic.) 45 790  54  119  69  274  58 43.3  82 0.26  69
Charlton (NSW) 47 113  71  114  61  249  42 45.8  119 0.24  54
Chifley (NSW) 42 174  18  176  116  365  101 48.2  135 0.42  133
Chisholm (Vic.) 53 751  116  208  126  442  125 47.0  125 0.39  130
Cook (NSW) 59 882  136  181  121  372  106 48.8  137 0.30  95
Corangamite (Vic.) 46 411  60  138  91  304  78 45.5  113 0.30  92
Corio (Vic.) 46 628  65  170  110  358  98 47.4  130 0.36  122
Cowan (WA) 47 106  70  90  31  235  28 38.3  39 0.19  30
Cowper (NSW) 40 286  3  85  23  239  30 35.4  24 0.21  35
Cunningham (NSW) 51 655  108  152  96  288  70 52.7  147 0.29  89
Curtin (WA) 86 576  145  662  147 1 680  147 39.4  47 0.76  147
Dawson (Qld) 51 666  109  66  3  169  2 38.7  43 0.13  2
Deakin (Vic.) 49 480  98  183  122  377  109 48.6  136 0.37  124
Denison (Tas.) 48 512  83  155  100  359  99 43.3  83 0.32  98
Dickson (Qld) 49 356  95  112  57  257  48 43.6  86 0.23  43
Dobell (NSW) 45 545  52  134  85  303  75 44.2  90 0.29  90
Dunkley (Vic.) 47 791  77  134  86  317  87 42.4  70 0.28  84
Eden-Monaro (NSW) 47 389  73  117  66  309  80 37.9  37 0.25  58
Fadden (Qld) 48 037  78  86  25  281  66 30.5  8 0.18  23
Fairfax (Qld) 44 737  46  132  82  367  104 35.9  27 0.29  91
Farrer (NSW) 43 868  39  77  17  229  26 33.6  18 0.18  18
Fisher (Qld) 44 760  47  110  52  313  85 35.2  22 0.25  55
Flinders (Vic.) 46 890  68  151  95  392  115 38.5  40 0.32  100
Flynn (Qld) 52 692  113  92  36  239  31 38.7  44 0.18  20
Forde (Qld) 43 023  29  92  35  270  53 33.9  19 0.21  36
Forrest (WA) 49 220  93  112  56  405  117 27.7  1 0.23  44
Fowler (NSW) 42 176  19  138  90  311  83 44.4  96 0.33  104
Franklin (Tas.) 44 133  42  118  67  287  68 41.0  60 0.27  77
Fraser (ACT) 54 951  122  210  127  426  123 49.4  139 0.38  129
Fremantle (WA) 54 293  120  106  47  297  74 35.8  26 0.20  32
Gellibrand (Vic.) 49 172  92  124  73  242  36 51.2  143 0.25  65
Gilmore (NSW) 43 860  38  120  70  262  49 45.7  117 0.27  82
Gippsland (Vic.) 44 809  48  91  34  205  18 44.6  99 0.20  34
Goldstein (Vic.) 76 556  143  291  139  642  139 45.4  111 0.38  127
Gorton (Vic.) 43 206  31  107  48  198  15 54.0  148 0.25  57
Grayndler (NSW) 55 485  123  180  119  401  116 44.9  103 0.32  103
Greenway (NSW) 48 401  82  129  79  305  79 42.1  67 0.27  75
Grey (SA) 44 587  45  64  1  203  17 31.6  9 0.14  5
Griffith (Qld) 57 434  126  172  113  407  119 42.4  71 0.30  93
Groom (Qld) 44 963  50  111  53  282  67 39.4  46 0.25  56
Hasluck (WA) 48 398  81  87  28  247  39 35.2  21 0.18  25
Herbert (Qld) 49 416  97  78  19  172  4 45.2  104 0.16  7
Higgins (Vic.) 88 111  146  886  148 1 953  148 45.3  109 1.01  148
Hindmarsh (SA) 49 012  88  128  78  290  71 44.3  92 0.26  73
Hinkler (Qld) 42 506  22  66  4  179  8 37.0  32 0.16  6
Holt (Vic.) 42 899  27  123  72  277  61 44.3  93 0.29  87
Hotham (Vic.) 46 455  62  116  63  271  54 42.8  77 0.25  62
Hughes (NSW) 51 583  107  255  134  505  129 50.4  141 0.49  139
Hume (NSW) 49 126  89  175  115  418  122 41.8  64 0.36  116
Hunter (NSW) 52 182  111  114  59  250  43 45.5  112 0.22  39
Indi (Vic.) 41 790  12  91  32  228  24 39.8  52 0.22  38
Isaacs (Vic.) 46 590  64  107  49  240  33 44.5  98 0.23  45
Jagajaga (Vic.) 54 583  121  186  123  389  114 47.9  133 0.34  108
Kalgoorlie (WA) 58 631  130  73  11  251  44 29.1  3 0.12  1
Kennedy (Qld) 47 092  69  65  2  176  5 36.9  30 0.14  4
Kingsford Smith (NSW) 58 589  129  256  135  596  134 43.0  80 0.44  135
Kingston (SA) 40 451  4  72  10  177  6 40.4  56 0.18  22
Kooyong (Vic.) 82 724  144  585  145 1 242  145 47.1  128 0.71  146
La Trobe (Vic.) 47 709  76  275  137  640  138 43.1  81 0.58  142
Lalor (Vic.) 45 337  51  101  39  187  10 54.2  149 0.22  41
Leichhardt (Qld) 46 222  58  78  18  218  20 35.7  25 0.17  10
Lilley (Qld) 56 257  124  153  99  346  94 44.3  94 0.27  81
Lindsay (NSW) 46 365  59  112  55  252  45 44.5  97 0.24  52
Lingiari (NT) 49 307  94  86  27  272  56 31.8  10 0.18  19
Longman (Qld) 42 790  26  75  12  195  13 38.6  41 0.18  21
Lowe (NSW) 60 119  137  222  130  517  130 42.9  78 0.37  123
Lyne (NSW) 42 037  15  104  46  255  46 40.8  57 0.25  59
Lyons (Tas.) 40 843  7  68  6  206  19 32.9  14 0.17  9
Macarthur (NSW) 48 169  79  130  80  281  65 46.3  123 0.27  79
Mackellar (NSW) 67 315  141  323  141  789  141 40.9  58 0.48  138
Macquarie (NSW) 49 373  96  170  109  340  93 50.0  140 0.34  110
Makin (SA) 42 979  28  81  22  189  11 42.6  72 0.19  29
Mallee (Vic.) 39 317  1  76  15  229  25 33.3  15 0.19  31
Maranoa (Qld) 41 421  10  76  14  231  27 32.7  13 0.18  27
Maribyrnong (Vic.) 48 640  85  157  103  303  76 51.7  144 0.32  99
Mayo (SA) 46 844  67  178  118  471  126 37.9  35 0.38  128
McEwen (Vic.) 48 311  80  113  58  247  40 45.5  114 0.23  48
McMillan (Vic.) 42 774  25  103  42  224  23 45.9  122 0.24  51
McPherson (Qld) 44 904  49  103  44  309  81 33.4  16 0.23  47
Melbourne (Vic.) 59 560  133  273  136  637  137 42.8  75 0.46  137
Melbourne Ports (Vic.) 71 312  142  434  143 1 026  143 42.3  68 0.61  144
Menzies (Vic.) 58 367  128  205  125  472  127 43.4  84 0.35  115
Mitchell (NSW) 59 576  134  235  131  524  132 44.9  102 0.40  131
Moncrieff (Qld) 50 508  103  181  120  598  135 30.3  6 0.36  118
Moore (WA) 53 781  118  107  50  275  59 38.9  45 0.20  33
Moreton (Qld) 49 158  90  158  105  386  113 41.0  61 0.32  101
Murray (Vic.) 40 194  2  103  45  256  47 40.4  55 0.26  68
New England (NSW) 42 519  23  112  54  328  90 34.1  20 0.26  74
Newcastle (NSW) 51 482  106  133  83  279  62 47.8  132 0.26  70
North Sydney (NSW) 94 754  149  597  146 1 317  146 45.3  107 0.63  145
O'Connor (WA) 46 132  57  79  21  273  57 29.0  2 0.17  16
Oxley (Qld) 45 845  55  156  102  380  111 41.0  59 0.34  107
Page (NSW) 40 870  8  101  40  237  29 42.8  74 0.25  60
Parkes (NSW) 44 404  44  76  13  248  41 30.4  7 0.17  14
Parramatta (NSW) 48 846  86  161  107  352  96 45.6  116 0.33  105
Paterson (NSW) 46 533  63  116  64  271  55 42.8  76 0.25  61
Pearce (WA) 49 782  99  89  30  276  60 32.1  12 0.18  24
Perth (WA) 53 776  117  135  89  373  107 36.3  28 0.25  64
Petrie (Qld) 47 220  72  135  87  304  77 44.3  91 0.29  85
Port Adelaide (SA) 40 913  9  69  8  168  1 41.3  63 0.17  11
Prospect (NSW) 43 523  36  131  81  293  72 44.8  101 0.30  94
Rankin (Qld) 42 137  17  120  71  315  86 38.3  38 0.29  86
Reid (NSW) 42 191  20  147  94  366  102 40.1  53 0.35  113
Richmond (NSW) 43 288  32  140  93  361  100 38.6  42 0.32  102
Riverina (NSW) 43 894  40  100  38  219  21 45.6  115 0.23  42
Robertson (NSW) 49 003  87  172  112  380  110 45.3  108 0.35  114
Ryan (Qld) 65 503  139  236  132  535  133 44.1  89 0.36  119
Scullin (Vic.) 42 131  16  91  33  186  9 48.8  138 0.22  37
Shortland (NSW) 47 585  74  114  60  239  32 47.6  131 0.24  50
Solomon (NT) 52 026  110  88  29  222  22 39.7  50 0.17  12
Stirling (WA) 52 791  114  128  76  323  89 39.5  48 0.24  53
Sturt (SA) 54 064  119  220  129  487  128 45.2  105 0.41  132
Swan (WA) 53 585  115  135  88  367  103 36.9  31 0.25  66
Sydney (NSW) 65 947  140  342  142  936  142 36.6  29 0.52  141
Tangney (WA) 59 469  132  164  108  414  121 39.7  51 0.28  83
Throsby (NSW) 46 743  66  103  43  199  16 51.8  145 0.22  40
Wakefield (SA) 40 838  6  66  5  177  7 37.3  33 0.16  8
Wannon (Vic.) 41 813  13  76  16  192  12 39.6  49 0.18  26
Warringah (NSW) 94 330  148 1 144  149 2 562  149 44.7  100 1.21  149
Watson (NSW) 43 369  33  155  101  369  105 42.1  66 0.36  117
Wentworth (NSW) 102 826  150 1 624  150 3 859  150 42.1  65 1.58  150
Werriwa (NSW) 44 092  41  152  97  335  91 45.4  110 0.34  111
Wide Bay (Qld) 43 417  34  118  68  352  97 33.5  17 0.27  80
Wills (Vic.) 46 448  61  157  104  310  82 50.5  142 0.34  106
Australia 51 751    187    445   42.0   0.36  
                     
* All ranking is in ascending order, i.e. the lowest value has been assigned a rank of 1 and the highest value a rank of 150.
Source: Derived from Australian Taxation Office, Taxation Statistics, 2006–07
http://www.ato.gov.au/corporate/content.asp?doc=/content/00177078.htm&mnu=47213&mfp=001

 


 


Commonwealth Electoral Divisions showing tax deductible gifts as a percentage of total taxable income, 2006-2007

[1]. A gift deduction may include several separate gifts or donations made by an individual taxpayer during the course of an income year.

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