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14 July 2009, 2009-10
Philanthropy by Commonwealth electoral division, 2006-07
Tony Kryger Statistics and Mapping Section
Contents
Introduction ................................................................................................................................. 1
Results ......................................................................................................................................... 1
States and territories ............................................................................................................... 1
Electoral divisions .................................................................................................................. 2
Philanthropy by Commonwealth electoral division, 2006-07
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
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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Philanthropy by Commonwealth electoral division
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
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Philanthropy by Commonwealth electoral division, 2006-07
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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.
Philanthropy by Commonwealth electoral division
Table 2. Tax deductible giving by Commonwealth electoral division, 2006-07
$ 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
Total gifts as a percentage of total taxable income
Electoral division
Average gift deduction per gifting taxpayer
Average gift deduction per taxpayer
Percentage of total taxpayers claiming a gift
Average (mean) taxable income
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Philanthropy by Commonwealth electoral division, 2006-07
Table 2. Tax deductible givi ng by Commonwealth electoral division, 2006-07 (continued)
$ Rank* $ Rank* $ Rank* % Rank* % Rank*
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
Total gifts as a percentage of total taxable income
Electoral division
Average gift deduction per gifting taxpayer
Average gift deduction per taxpayer
Percentage of total taxpayers claiming a gift
Average (mean) taxable income
5
Philanthropy by Commonwealth electoral division 6 Table 2. Tax deductible givi ng by Commonwealth electoral division, 2006-07 (continued)
$ Rank* $ Rank* $ Rank* % Rank* % Rank*
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
Average (mean) taxable income
Total gifts as a percentage of total taxable income
Electoral division
Average gift deduction per gifting taxpayer
Average gift deduction per taxpayer
Percentage of total taxpayers claiming a gift
Philanthropy by Commonwealth electoral division, 2006-07
Table 2. Tax deductible givi ng by Commonwealth electoral division, 2006-07 (continued)
$ Rank* $ Rank* $ Rank* % Rank* % Rank*
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
Total gifts as a percentage of total taxable income
Average (mean) taxable income
Electoral division
Average gift deduction per gifting taxpayer
Average gift deduction per taxpayer
Percentage of total taxpayers claiming a gift
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Philanthropy by Commonwealth electoral division Table 2. Tax deductible givi ng by Commonwealth electoral division, 2006-07 (continued)
$ Rank* $ Rank* $ Rank* % Rank* % Rank*
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.
8 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
Total gifts as a percentage of total taxable income
Average (mean) taxable income
Electoral division
Average gift deduction per gifting taxpayer
Average gift deduction per taxpayer
Percentage of total taxpayers claiming a gift
Philanthropy by Commonwealth electoral division, 2006-07
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Philanthropy by Commonwealth electoral division
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