ABS - Personal Income - Superannuation Income (LGA) 2011-2018

This dataset presents information about superannuation income. The data covers the financial years 2011-12 to 2017-18, and is based on Local Government Areas (LGA) according to the 2018 edition of the Australian Statistical Geography Standard (ASGS).\n\nSuperannuation income includes the following data items on the Individual Tax Returns (ITR):\n\n * Australian annuities and superannuation income streams taxable component taxed element\n\n * Australian annuities and superannuation income streams taxable component untaxed element\n\n * Australian annuities and superannuation income streams lump sum in arrears taxable component taxed element\n\n * Australian annuities and superannuation income streams lump sum in arrears taxable component untaxed element\n\n * Australian superannuation lump sum payments taxed element\n\n * Australian superannuation lump sum payments untaxed element\n\n * Bonuses from life insurance companies and friendly societies\n\nA change to legislation relating to superannuation, taking effect from 1 July 2007, meant that people aged 60 years and over who receive superannuation income in the form of a lump sum or income stream (such as a pension) from a taxed source, receive that income tax free. Therefore, if a person has no other income, or their total income is below the tax-free threshold, or any tax payable is mitigated by a tax offset (such as Senior Australian Tax Offset), then this person is not required to lodge a tax return. Due to such changes, the superannuation statistics (persons, income) included in this release are regarded as partial, subject to under-coverage.\n\nAll monetary values are presented as gross pre-tax dollars, as far as possible. This means they reflect income before deductions and loses, and before any taxation or levies (e.g. the Medicare levy or the temporary budget repair levy) are applied. The amounts shown are nominal, they have not been adjusted for inflation. The income presented in this release has been categorised into income types, these categories have been devised by the Australian Bureau of Statistics (ABS) to closely align to ABS definitions of income.\n\nThe statistics in this release are compiled from the Linked Employer Employee Dataset (LEED), a cross-sectional database based on administrative data from the Australian taxation system. The LEED includes more than 120 million tax records over seven consecutive years between 2011-12 and 2017-18.\n\nPlease note:\n\n * All personal income tax statistics included in LEED were provided in de-identified form with no home address or date of birth. Addresses were coded to the ASGS and date of birth was converted to an age at 30 June of the reference year prior to data provision.\n\n * To minimise the risk of identifying individuals in aggregate statistics, perturbation has been applied to the statistics in this release. Perturbation involves small random adjustment of the statistics and is considered the most satisfactory technique for avoiding the release of identifiable statistics, while maximising the range of information that can be released. These adjustments have a negligible impact on the underlying pattern of the statistics. Some cells have also been suppressed due to low counts.\n\n * Totals may not align with the sum of their components due to missing or unpublished information in the underlying data and perturbation.\n\nFor further information please visit the [Australian Bureau of Statistics](https://www.abs.gov.au/methodologies/personal-income-australia-methodology/2011-12-2017-18).\n\n AURIN has made the following changes to the original data:\n\n * Spatially enabled the [original data](https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/personal-income-australia/latest-release#data-download).\n\n * Set 'np' (not published to protect the confidentiality of individuals or businesses) values to Null.\n

本数据集涵盖养老金收入相关信息。数据覆盖2011-12至2017-18财年，以2018版《澳大利亚统计地理标准》（Australian Statistical Geography Standard, ASGS）下的地方政府区域（Local Government Areas, LGA）为统计单元。

养老金收入包含个人所得税申报表（Individual Tax Returns, ITR）中的以下数据项：
* 澳大利亚年金及养老金收入流的应税组成部分（已计税单元）
* 澳大利亚年金及养老金收入流的应税组成部分（未计税单元）
* 澳大利亚年金及养老金收入流的逾期一次性给付应税组成部分（已计税单元）
* 澳大利亚年金及养老金收入流的逾期一次性给付应税组成部分（未计税单元）
* 澳大利亚养老金一次性给付（已计税单元）
* 澳大利亚养老金一次性给付（未计税单元）
* 人寿保险公司与互助协会发放的奖金

2007年7月1日起生效的养老金相关立法修订，使得60岁及以上人群从已计税来源获取一次性给付或收入流（如养老金）形式的养老金收入时，可享受免税待遇。因此，若个人无其他收入、总收入低于免税额度，或应纳税额可通过税收抵免（如澳大利亚老年人税收抵免）予以减免，则无需提交纳税申报表。受此类政策变动影响，本公报收录的养老金统计数据（参保人数、收入规模）为不完全统计，存在覆盖不足的情况。

所有货币价值均尽可能以税前毛额呈现，即反映扣除项与损失前、未计征任何税款或征费（如医疗保险税或临时预算修复税）前的收入水平。列示金额均为名义价值，未针对通货膨胀进行调整。本公报收录的收入已按收入类型分类，此类分类由澳大利亚统计局（Australian Bureau of Statistics, ABS）制定，与ABS的收入定义高度契合。

本公报的统计数据源自关联雇主雇员数据集（Linked Employer Employee Dataset, LEED），该数据库基于澳大利亚税务系统的行政数据构建，为横截面数据库。LEED涵盖2011-12至2017-18连续七个财年的逾1.2亿条税务记录。

请注意：
* LEED中收录的所有个人所得税统计数据均已完成去标识化处理，未包含家庭住址或出生日期信息。地址已按ASGS标准编码，出生日期在数据提供前已转换为参考年度6月30日时的年龄。
* 为降低汇总统计数据中识别出个人的风险，本公报的统计数据已应用扰动调整。扰动调整指对统计数据进行小幅随机调整，是在最大化可发布信息范围的同时，避免发布可识别性统计数据的最优方案。此类调整对统计数据的底层分布特征影响可忽略不计。部分单元格因计数过低已被隐去。
* 由于原始数据存在缺失或未公开信息，以及扰动调整的影响，分项合计可能与总项数值不一致。

如需更多信息，请访问[澳大利亚统计局](https://www.abs.gov.au/methodologies/personal-income-australia-methodology/2011-12-2017-18)。

澳大利亚城市与区域信息网络（Australian Urban and Regional Information Network, AURIN）对原始数据进行了如下调整：
* 为[原始数据](https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/personal-income-australia/latest-release#data-download)添加空间属性支持。
* 将‘np’（为保护个人或企业机密而未发布）字段值设置为空值（Null）。