sample_file_1314: The 2013-14 individuals tax returns sample file
In HughParsonage/taxstats: Supply ATO Data for Convenience

Description Usage Format Details Source

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.

1	data(sample_file_1314)

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