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Monday, 15 September 2003
Page: 20114


Mr Murphy asked the Treasurer, upon notice, on 18 March 2003 :

What percentage of those practitioners in the following Business Industry Codes pay the top marginal rate of income tax: (a) 86110 which includes: eye hospitals, hospital operation - except psychiatric, dental or veterinary hospitals, maternity hospital operation, obstetric hospital operation, psychiatric hospital, convalescent homes, hospice operation, and nursing home operation, (b) 86210 which includes: clinic - medical practice, general practice, flying doctor service, general practitioner - medical, and medical service, (c) 86221 - anaesthetist, (d) 86222 - consultant physician, (e) 86223 - dermatologist, (f) 86224 - gynaecologist, (g) 86225 - pathologist, (h) 86226 - psychiatrist, (i) 86227 which includes: radiologist and radiologist services, (j) 86228 which includes: allergist, medical service - specialist, neurologist, ophthalmologist, otorhinolaryngologist, paediatrician, plastic surgeon, rheumatologist, specialist medical practitioner, surgeon - medical, thoracic specialist and urologist, (k) 86230 which includes: clinic - dental, dental hospital operation, dental surgeon, endodontist, oral pathologist, orthodontist, paedodontist, periodontist and prosthodontist, (l) 86320 which includes: contact lenses dispensing, eye testing - optometrist, optical dispensing, optician, orthoptist and spectacles dispensing, (m) 78420 which includes: accountant, accounting service, auditing service, bookkeeping service and tax agent and (n) all business activities listed under code 86392.


Mr Costello (Treasurer) —The answer to the honourable member's question is as follows:

Based on 2000-01 tax return data for all taxpayers, the relevant percentages are listed in the table below.

Business Industry Codes

Percentage of taxpayers paying top marginal rate*

86110 Hospitals

51%

86210 General practice medical services

65%

86221 Anaesthetist (own account)

93%

86222 Specialist medical clinic operation

65%

86223 Dermatologist (own account)

91%

86224 Gynaecology and Obstetrician (own account)

77%

86225 Pathologist (own account)

62%

86226 Psychiatrist (own account)

58%

86227 Radiologist (own account)

84%

86228 Specialist medical services n.e.c

71%

86230 Dental services

55%

86320 Optometry and optical dispensing

28%

78420 Accounting services

18%

* as at 7 April 2003

86392 Health services n.e.c

9%

Notes:

`n.e.c.' refers to `not elsewhere classified'. This contains professions which do not come under their own banner. A general field which groups together similar professions into one.

`own account' means `for oneself', i.e. working on behalf of oneself as opposed to working on behalf of a business or other organisation.

These percentages are based on the total population of individuals lodging income tax returns.