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Taxable income and tax paid in Commonwealth electoral divisions, 1996-97



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Current Issues Brief

No. 13 1998-99

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

ISSN 1440-2009

 Copyright Commonwealth of Australia 1999

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This paper has been prepared for general distribution to Senators and Members of the Australian Parliament. While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document. IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.

Published by the Department of the Parliamentary Library, 1999

I N F O R M A T I O N A N D R E S E A R C H S E R V I C E S

Current Issues Brief No. 13 1998-99

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

Stephen Barber, Andrew Kopras Statistics Group 1 June 1999

Acknowledgments

The authors would like to thank Mark Leedham (Australian Taxation Office), Gerard Newman and Bernard Pulle for their comments and Jan Pearson for technical assistance.

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Contents

Introduction ........................................................................................................................... 1

Major findings ....................................................................................................................... 3

Endnotes ................................................................................................................................ 5

Table 1—Taxation Statistics by Commonwealth Electoral Division ................................... 7

Table 2—Commonwealth Electoral Divisions ranked by Taxable Individuals .................. 11

Table 3—Commonwealth Electoral Divisions ranked by Total Taxable Income .............. 12

Table 4—Commonwealth Electoral Divisions ranked by Mean Taxable Income ............. 13

Table 5—Commonwealth Electoral Divisions ranked by Net Tax .................................... 14

Table 6—Commonwealth Electoral Divisions ranked by Mean Total Tax ........................ 15

Table 7—Commonwealth Electoral Divisions ranked by Effective Rate of Tax ............... 16

Glossary ............................................................................................................................... 17

Bibliography ........................................................................................................................ 19

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

1

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.

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

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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.

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

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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 rates8 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

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

5

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,

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

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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.

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

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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

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

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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

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

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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

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

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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

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

11

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

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

12

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

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

13

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

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

14

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

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

15

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

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

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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

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

17

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.

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

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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.

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

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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.