{
  "title": "Paycalcmate reading of ATO top taxable-income groups, 2023-24",
  "description": "Published ATO band entries and group counts for the highest 10, 5 and 1 taxable-income groups. Taxable income, not employee salary.",
  "publisher": "Australian Taxation Office; grouping and explanation by Paycalcmate",
  "checkedAt": "2026-10-03",
  "temporalCoverage": "2023-07-01/2024-06-30",
  "returnsProcessedThrough": "2025-10-31",
  "population": {
    "label": "Taxable individuals with individual income tax returns processed by 31 October 2025",
    "individuals": 13239911,
    "allIndividualReturnCount": 16584287,
    "nonTaxableIndividualCount": 3344376,
    "definition": "Taxable individuals are individual taxpayers with net tax payable greater than zero. This excludes non-taxable return lodgers and people who did not lodge a return.",
    "definitionEvidence": {
      "currentTable1A": "Taxable individuals AV4 = 13,239,911, Net tax count AV57 = 13,239,911; all individuals AV3 = 16,584,287; non-taxable individuals AV5 = 3,344,376.",
      "currentTable1B": "Notes!B13 says net-tax counts include non-zero values; Table 1B!N26 = 13,239,911.",
      "explicitOfficialDefinitionUrl": "https://www.abs.gov.au/methodologies/personal-income-migrants-australia-methodology/2013-14",
      "explicitOfficialDefinitionLocator": "Paragraph 46: ATO Taxation statistics percentile table is based on taxable individuals only, with net tax amount greater than zero.",
      "limitation": "The explicit accessible official definition is from an older ABS methodology. Current ATO workbook population and net-tax counts independently reconcile to that definition; current ATO web glossary could not be fetched (403)."
    }
  },
  "method": "Paycalcmate groups the ATO’s published 100 taxable-income bands. Groups 96 to 100 provide the top 5% comparison; group 100 provides the top 1% comparison. Entry amounts are copied from published band ranges, without interpolation. The population and measurement year remain attached to every amount.",
  "boundaryMethod": "Published observed taxable-income ranges in 100 ascending percentile groups. The top 5% comparison uses groups 96 through 100; the top 1% comparison uses group 100. Amounts below are the published entry points of those groups, with no interpolation. Counts differ slightly between groups, so top-share percentages are approximate.",
  "variableMeasured": [
    "Taxable-income group entry, AUD per year",
    "Number of taxable individuals in groups",
    "Share of taxable individuals in groups, percent"
  ],
  "sources": [
    {
      "label": "ATO Taxation statistics 2023-24: Individuals Table 16",
      "url": "https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822ccd654/resource/abb69db8-b053-4cd2-84d1-64ac75d02cb1"
    },
    {
      "label": "ATO Individuals Table 1, 2023-24",
      "url": "https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822ccd654/resource/61e0832a-3e39-43b6-893c-5ef43796651e/download/ts24individual01byyear.xlsx"
    }
  ],
  "sourceWorkbookSHA256": "c07c6e4650407349619c318f53a0dbb823ddf8af02618941b17406ee77aaf537",
  "comparisons": [
    {
      "comparison": "top10",
      "groups": [
        91,
        100
      ],
      "taxableIncomeEntry": 162972,
      "individualsInGroups": 1323987,
      "shareOfTaxableIndividualsPercent": 9.999969033024467,
      "rangeCell": "Table 16A!B1623"
    },
    {
      "comparison": "top5",
      "groups": [
        96,
        100
      ],
      "taxableIncomeEntry": 208281,
      "individualsInGroups": 661984,
      "shareOfTaxableIndividualsPercent": 4.999912763764047,
      "rangeCell": "Table 16A!B1713"
    },
    {
      "comparison": "top1",
      "groups": [
        100,
        100
      ],
      "taxableIncomeEntry": 429531,
      "individualsInGroups": 132399,
      "shareOfTaxableIndividualsPercent": 0.9999991691787052,
      "rangeCell": "Table 16A!B1785"
    }
  ],
  "license": {
    "@type": "CreativeWork",
    "name": "Paycalcmate data reuse licence, version 1.0",
    "url": "https://paycalcmate.au/editorial-policy/#data-reuse-licence-v1-0"
  },
  "licenseName": "Paycalcmate data reuse licence, version 1.0",
  "reuseTermsURL": "https://paycalcmate.au/editorial-policy/#data-reuse-licence-v1-0",
  "licenseNotice": "You may quote individual calculated figures and accompanying method notes with credit to Paycalcmate, the report title, financial year and report link. Keep the material assumptions with the figures and identify changes. The version 1.0 terms apply only to Paycalcmate’s original contribution; official source material retains its own rights. The underlying ATO bands and counts are © Commonwealth of Australia, licensed under Creative Commons Attribution 2.5 Australia. Credit the ATO and its original table, and describe the Paycalcmate grouping separately.",
  "creator": {
    "@type": "Organization",
    "name": "Paycalcmate",
    "url": "https://paycalcmate.au/"
  },
  "sourceLicenses": [
    {
      "publisher": "Australian Taxation Office",
      "name": "Creative Commons Attribution 2.5 Australia",
      "url": "https://creativecommons.org/licenses/by/2.5/au/",
      "rightsStatementURL": "https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822ccd654",
      "attribution": "© Commonwealth of Australia. Source: Australian Taxation Office, Taxation statistics 2023-24, Individuals Table 16. Published bands grouped and explained by Paycalcmate."
    }
  ],
  "isBasedOn": "https://data.gov.au/data/dataset/faea4485-f407-457d-97f8-3f0822ccd654/resource/abb69db8-b053-4cd2-84d1-64ac75d02cb1"
}