sample_file_1314: The 2013-14 individuals tax returns sample file

Description Usage Format Details Source

Description

The ATO has a series of sample files of individual tax return information available for more advanced users. These files are confidentialised in order to protect the identities of taxpayers. For income years 2003-04 to 2010-11, files containing a 1% sample of records are available. From the 2011-12 income year, these files contain a 2% sample of records.

Usage

1

Format

A data frame describing 258,774 taxpayers with 67 variables:

Ind

Unique identifier.

Gender

Gender (sex). Your sex question. 0 = Male. 1 = Female.

age_range

Age in five year ranges. Based on Date of Birth label, this is their age as on 30 June 2014.

Occ_code

Salary/wage occupation code. Income item 1, label X, first digit

Partner_status

Has reported a spouse date of birth or hasn't. Derived from Spouse details - married or de facto, Spouse date of birth, label K

Region

Geographic region based on the Australian Bureau of Statistics Statical Area 4 (SA4) definition using a correspondence with residential postcode.. Derived from residential postcode

Lodgment_method

Lodgment method. Via tax agent, or self prepared return.

PHI_Ind

Private Health Insurance indicator. Derived indicator - if an individual completed some private health insurance details at labels B in the top of page 5.

Sw_amt

Salary/wage amount. Income item 1, sum of labels C, D, E, F, G

Alow_ben_amt

Allowances amount. Income item 2, label K

ETP_txbl_amt

Employment termination payments taxable component. Income item 4, label I

Grs_int_amt

Gross interest amount. Income item 10, label L

Aust_govt_pnsn_allw_amt

Government pensions or allowances amount. Income items 5, label A and item 6, label B

Unfranked_Div_amt

Unfranked dividends. Income item 11, label S

Frk_Div_amt

Franked dividends (not including the credit). Income item 11, label T

Dividends_franking_cr_amt

Dividends franking credit. Income item 11, label U

Net_rent_amt

Net rental income. Income item 21, net rent box

Gross_rent_amt

Gross rental income. Income item 21, label P

Other_rent_ded_amt

Other rental deductions. Income item 21, label U

Rent_int_ded_amt

Rental interest deductions. Income item 21, label Q

Rent_cap_wks_amt

Capital works deductions. Income item 21, label F

Net_farm_management_amt

Net farm management deposits and repayments. Income item 17, Label E

Net_PP_BI_amt

Net income or loss from business - primary production. Income item 15, label B

Net_NPP_BI_amt

Net income or loss from business non-primary production. Income item 15, label C

Total_PP_BI_amt

Total primary production business income. Item P8, sum of labels C, E, N, G and I

Total_NPP_BI_amt

Total non-primary production business income. Item P8, sum of labels D, B, F, O, H and J

Total_PP_BE_amt

Total primary production business expenses. Item P8, label S

Total_NPP_BE_amt

Total non-primary production business expenses. Item P8, label T

Net_CG_amt

Net capital gains. Income item 18, label A

Tot_CY_CG_amt

Total capital gains. Income item 18, label H

Net_PT_PP_dsn

Net partnership and trusts primary production distributions. Income item 13, net primary production distribution box below and to the right of label X

Net_PT_NPP_dsn

Net partnership and trusts non-primary production distributions. Income item 13, net non-primary production distribution box below and to the right of label Y

Taxed_othr_pnsn_amt

Australian annuity or superannuation income stream - taxed. Income item 7, labels J and Y

Untaxed_othr_pnsn_amt

Australian annuity or superannuation income stream - untaxed. Income item 7, labels N and Z

Other_foreign_inc_amt

Other net foreign source income. Income item 20, label M

Other_inc_amt

Other income not separately listed. Eg total income less listed income. Total income or loss (from page 3) less all income listed above

Tot_inc_amt

Total income. Total income or loss (from page 3)

WRE_car_amt

WRE car expenses. Deduction item D1, label A

WRE_trvl_amt

WRE travel expenses. Deduction item D2, label B

WRE_uniform_amt

WRE uniform expenses. Deduction item D3, label C

WRE_self_amt

WRE self education expenses. Deduction item D4, label D

WRE_other_amt

WRE Other expenses. Deduction item D5, label E

Div_Ded_amt

Dividend Deductions. Deduction item D8, label H

Intrst_Ded_amt

Interest Deductions. Deduction item D7, label I

Gift_amt

Gifts or donation deductions. Deduction item D9, label J

Non_emp_spr_amt

Personal superannuation contributions (previously called non-employer superannuation contributions). Deduction item D12, label H

Cost_tax_affairs_amt

Cost of managing tax affairs. Deduction item D10, label M

Other_Ded_amt

Other deductions not separately listed. Eg total deductions less listed deductions. Total deductions - second box below D10 label M on page 3 less deductions listed above

Tot_ded_amt

Total deductions. Total deductions - second box below D10 label M on page 3 less deductions listed above

PP_loss_claimed

Primary production prior year losses claimed this year. Losses item L1, label F

NPP_loss_claimed

Non-primary production prior year losses claimed this year. Losses item L1, label Z

Rep_frng_ben_amt

Reportable fringe benefits. Income test item IT1, label W

Med_Exp_TO_amt

Medical expenses tax offset. Tax offset item T6

Asbl_forgn_source_incm_amt

Assessable foreign source income. Income item 20 Label E

Spouse_adjusted_taxable_inc

Spouse adjusted taxable income. Calculated from Page 7 Spouse details section

Net_fincl_invstmt_lss_amt

Net financial investment loss. Income test item IT5, label X

Rptbl_Empr_spr_cont_amt

Reportable employer superannuation contributions. Income test item IT2, label T

Cr_PAYG_ITI_amt

Credit for PAYGI installments. Tax credit for pay-as-you-go installments

TFN_amts_wheld_gr_intst_amt

Tax file number amounts withheld from gross interest. Income item 10, label M

TFN_amts_wheld_divs_amt

Tax file number amounts withheld from dividends. Income item 11, Label V

Hrs_to_prepare_BPI_cnt

Hours taken to prepare and complete the Business and professional items section. End of Business and professional items section section, label S

Taxable_Income

Taxable income (total income less total deductions and allowable prior year losses). Taxable income or loss, label $ (below label Z on page 3)

Help_debt

Higher Education Loan Program HELP) debt. HELP debt as at 30 June 2014

MCS_Emplr_Contr

Employer contributions from member contribution statements (MCSs). Label 43 from Section E of MCSs, summed up to the individual

MCS_Prsnl_Contr

Personal contributed amount from MCSs. Label 46 from Section E of MCSs, summed up to the individual

MCS_Othr_Contr

Other contributions from MCSs. Label 55 less the sum of labels 43 and 46 from Section E of MCSs, summed up to the individual

MCS_Ttl_Acnt_Bal

Total superannuation accounts balance from MCSs. Label 56 from Section F of MCSs, summed up to the individual

Details

This is the 2013-14 2% sample.

Source

https://github.com/thmcmahon/ozTaxData/blob/master/R/sample_13_14.R https://data.gov.au/dataset/taxation-statistics-individual-sample-files


HughParsonage/taxstats documentation built on Nov. 15, 2019, 1:36 p.m.