Tables

Population and asset allocation tables

The following tables contain details of the population growth and asset allocation of SMSFs. They include details of the number of SMSFs established or wound up during recent financial years (quarterly and annual data) and estimates of the amount of assets held by SMSFs for each type of asset. These tables are updated on a quarterly basis.

SMSF population table – annual data

This table contains details of the number of SMSFs that were established or wound up during each financial year. Establishment date is the date when an SMSF is deemed by the super law to come into existence and can be different from the date the SMSF registers with us.

Wind–ups include both those initiated by trustees and those as a result of ATO compliance and cleansing activity. Those initiated by the trustees refer to the year the fund actually winds up rather than the date this advice is received by us. Net establishments are calculated as establishments less wind–ups.

Total number of SMSFs is calculated as the number of SMSFs as at the end of the previous financial year plus net establishments for the financial year.

The number of members of SMSFs is estimated based on SMSF return form data, with the estimates for June 2012 extrapolated from 2010–11 data.

The data was extracted on 12 July 2012.

SMSF population table - annual data
	Establishments	Wind–ups	Net establishments	Total number of SMSFs	Total members of SMSFs
Jun–04	30,548	4,757	25,791	271,515	523,990
Jun–05	23,049	5,052	17,997	289,512	558,887
Jun–06	24,575	4,999	19,576	309,088	593,591
Jun–07	45,666	4,612	41,054	350,142	668,011
Jun–08	31,614	6,018	25,596	375,738	712,917
Jun–09	32,586	8,582	24,004	399,742	759,271
Jun–10	29,913	14,699	15,214	414,956	792,827
Jun–11	33,139	5,108	28,031	442,987	846,227
Jun–12	36,270	994	35,276	478,263	913,550

Population table – quarterly data

This table is similar to the SMSF population table – annual data. However, it contains details of the number of SMSFs that established or wound up in each quarter since the June 2008 quarter.

Quarterly establishments and wind–ups for recent quarters may be understated, as there is often a time lag between when this event occurs and when the ATO receives notification from the SMSF. In addition, recent quarter estimates of the total members of SMSFs are extrapolated from 2010–11 return form data.

The data was extracted on 12 July 2012.

Population table – quarterly data
	Establishments	Wind-ups	Net establishments	Total number of SMSFs	Total members of SMSFs
Jun–08	11,115	4,738	6,377	375,738	712,917
Sep–08	9,182	1,291	7,891	383,629	731,538
Dec–08	7,452	968	6,484	390,113	742,953
Mar–09	6,675	884	5,791	395,904	753,146
Jun–09	9,277	5,439	3,838	399,742	778,536
Sep–09	7,669	1,404	6,265	406,007	759,271
Dec–09	6,681	613	6,068	412,075	789,319
Mar–10	6,916	619	6,297	418,372	800,510
Jun–10	8,647	12,063	–3,416	414,956	792,827
Sep–10	8,509	428	8,081	423,037	811,125
Dec–10	7,608	492	7,116	430,153	823,799
Mar–11	7,452	521	6,931	437,084	836,137
Jun–11	9,570	3,667	5,903	442,987	846,227
Sep–11	10,522	303	10,219	453,206	868,788
Dec–11	8,871	166	8,705	461,911	884,348
Mar–12	9,680	203	9,477	471,388	901,285
Jun–12	7,197	322	6,875	478,263	913,550

Asset allocation tables ($m)

These tables contain estimates of the amount of assets held by SMSFs for each type of asset listed on the SMSF income tax and regulatory return (pre June 2008) and the SMSF annual return (June 2008 onwards).

The Assets and Liabilities section of the new SMSF annual return (June 2008 onwards) contains different labels when compared to the Financial Information section of previous returns. There are therefore two asset allocation tables below – one for the period up to June 2007, and one from June 2008 onwards.

The figures for June 2004 through to June 2011 are estimates based on return form data for those financial years, with estimates for June 2012 and recent quarters extrapolated from 2010–11 return form data. Each quarter, these estimates are updated as more return data becomes available. The estimates have been based on data provided by SMSFs reporting their financial position as at 30 June of the relevant financial year.

These estimates relate to the total SMSF population. The data was extracted on 12 July 2012.

	Jun–04	Jun–05	Jun–06	Jun–07
Life insurance policies	331	273	264	250
Other managed investments	7,726	9,921	13,349	19,075
Overseas assets	854	1,126	1,646	2,466
Real property	14,917	18,057	21,557	33,029
Other property	612	707	792	968
Listed shares & equities	39,740	52,033	68,634	108,079
Unlisted shares & equities	2,320	2,798	3,535	4,964
Public trusts	13,540	17,462	22,512	31,999
Other trusts	13,540	16,337	19,221	23,633
Cash, debt securities and term deposits	29,464	36,259	44,415	77,266
Loans	1,249	1,415	1,524	1,842
Other	3,187	4,374	5,770	8,585
Total direct assets	119,424	150,567	189,607	292,832
Total assets ($m)	127,494	160,793	203,180	312,188

The following estimates relate to the total SMSF population, including funds established in the most recent quarter. This means that any changes in asset allocation figures from one quarter to another will be based on estimates for funds established in that quarter as well as estimates for all other SMSFs.

	Listed trusts	Unlisted trusts	Insurance policy	Other Managed Investments	Cash and term deposits	Debt securities	Loans
Jun–08	23,850	29,829	225	18,354	81,836	2,121	2,282
Sep–08	22,696	28,385	222	17,657	84,025	2,178	2,332
Dec–08	20,909	26,151	208	15,929	86,338	2,238	2,355
Mar–09	21,103	26,393	203	15,785	89,224	2,313	2,397
Jun–09	18,264	30,560	196	15,786	95,269	1,892	2,381
Sep–09	20,835	34,861	212	17,782	97,379	1,934	2,415
Dec–09	22,020	36,844	217	18,367	98,872	1,963	2,442
Mar–10	22,878	38,279	220	19,162	100,446	1,994	2,484
Jun–10	17,907	35,045	183	18,310	99,313	2,270	2,527
Sep–10	18,734	36,663	190	19,534	100,955	2,308	2,557
Dec–10	19,442	38,050	193	20,382	103,180	2,359	2,586
Mar–11	19,974	39,090	195	21,179	105,737	2,417	2,651
Jun–11	17,860	37,202	169	20,061	121,510	2,920	2,709
Sep–11	16,867	35,132	165	19,073	123,944	2,979	2,739
Dec–11	17,223	35,874	168	19,609	126,784	3,047	2,760
Mar–12	18,157	37,821	176	21,117	130,104	3,127	2,792
Jun–12	18,136	37,777	179	21,450	134,103	3,223	2,836

	Listed Shares	Unlisted Shares	Derivatives and instalment warrants	Non–residential real property	Residential real property	Artwork, collectibles, metal or jewels	Other assets
Jun–08	103,308	3,986	418	30,440	10,672	450	10,704
Sep–08	93,595	4,073	429	30,354	10,642	460	10,938
Dec–08	77,707	4,113	441	30,729	10,773	464	11,045
Mar–09	77,464	4,186	456	31,394	11,006	473	11,243
Jun–09	94,225	4,273	489	36,496	11,676	522	11,415
Sep–09	114,920	4,333	500	38,752	12,398	529	11,578
Dec–09	119,506	4,382	508	41,614	13,313	535	11,709
Mar–10	122,140	4,458	516	43,939	14,057	544	11,911
Jun–10	115,022	4,394	769	42,003	13,403	623	11,279
Sep–10	124,861	4,448	782	42,289	13,494	630	11,416
Dec–10	131,210	4,497	799	43,336	13,828	637	11,542
Mar–11	136,724	4,611	819	43,887	14,004	653	11,834
Jun–11	135,307	4,698	1,354	48,121	14,728	677	12,316
Sep–11	120,314	4,751	1,381	48,098	14,721	685	12,454
Dec–11	123,767	4,786	1,413	48,750	14,921	690	12,548
Mar–12	135,529	4,842	1,450	49,408	15,122	698	12,694
Jun–12	131,317	4,918	1,495	50,828	15,557	709	12,893

	Overseas shares	Overseas non–residential real property	Overseas residential real property	Overseas managed investments	Other overseas assets	Total Australian and overseas Assets ($m)
Jun–08	868	64	96	321	1,607	321,431
Sep–08	786	58	87	291	1,456	310,665
Dec–08	653	48	73	242	1,209	291,623
Mar–09	651	48	72	241	1,205	295,857
Jun–09	815	65	98	294	1,402	326,151
Sep–09	994	80	119	358	1,710	361,689
Dec–09	1,034	83	124	372	1,779	375,684
Mar–10	1,057	85	127	380	1,818	386,496
Jun–10	1,062	73	110	330	1,538	366,197
Sep–10	1,153	80	119	358	1,670	382,240
Dec–10	1,211	84	125	376	1,754	395,593
Mar–11	1,262	87	131	392	1,828	407,475
Jun–11	1,397	85	127	339	1,735	423,232
Sep–11	1,242	75	113	301	1,543	406,577
Dec–11	1,278	77	116	310	1,587	415,708
Mar–12	1,399	85	127	339	1,738	436,725
Jun–12	1,355	82	123	329	1,684	438,995

Annual SMSF population analysis tables

The following tables contain demographic information of SMSFs as well as individual members, as at 30 June 2012. They also include a more detailed analysis of asset allocation of SMSFs, as well as estimates of the total amount of 'flows' into and out of SMSFs. These tables are updated on an annual basis, when the June quarter updates are published.

Asset allocation by asset value of the fund table

This table contains the approximate distribution of assets held by SMSFs of different size, based on total fund assets. These tables are based on actual return data for the 2004 through to 2011 financial years.

The data provided by SMSFs is reporting their financial position as at 30 June of the relevant financial year.

The data was extracted on 12 July 2012.

Asset value ranges of funds – 2004
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Life insurance policies	0.26%	0.33%	0.24%	0.24%	0.25%	0.28%	0.28%	0.26%	0.09%	0.10%
Other managed investments	3.15%	4.31%	5.15%	5.52%	6.20%	6.46%	6.02%	5.67%	4.95%	9.36%
Overseas asset	1.31%	0.92%	0.66%	0.60%	0.51%	0.54%	0.57%	0.83%	1.65%	1.61%
Real property	2.03%	4.76%	7.63%	9.54%	12.27%	12.30%	12.65%	11.81%	9.49%	7.04%
Other property amount	0.70%	0.69%	0.61%	0.60%	0.55%	0.45%	0.45%	0.44%	0.45%	0.23%
Listed shares & equities	27.71%	31.02%	30.80%	31.17%	30.26%	31.06%	31.83%	32.08%	30.86%	28.33%
Unlisted shares & equities	2.82%	2.54%	2.21%	1.94%	1.74%	1.69%	1.81%	1.99%	1.94%	1.47%
Public trusts	3.55%	5.43%	7.37%	8.33%	10.07%	11.35%	11.31%	10.99%	9.44%	10.81%
Other trusts	3.71%	6.27%	8.03%	8.61%	9.76%	10.42%	10.62%	12.40%	14.29%	11.26%
Cash, debt securities & term deposits	48.43%	38.77%	32.96%	29.57%	25.00%	22.38%	21.17%	20.03%	22.45%	24.03%
Loans	1.68%	1.48%	1.17%	0.99%	0.86%	0.77%	0.88%	1.05%	1.86%	2.54%
Other asset amount	4.65%	3.49%	3.16%	2.89%	2.52%	2.29%	2.42%	2.46%	2.52%	3.22%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2005
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Life insurance policies	0.19%	0.27%	0.18%	0.23%	0.17%	0.18%	0.18%	0.17%	0.15%	0.04%
Other managed investments	3.00%	4.13%	4.99%	5.34%	6.21%	6.72%	6.25%	5.68%	5.24%	8.60%
Overseas asset	1.33%	1.06%	0.76%	0.66%	0.55%	0.53%	0.54%	0.79%	1.27%	2.74%
Real property	1.90%	4.73%	7.87%	9.79%	12.36%	11.87%	11.88%	11.03%	9.15%	6.19%
Other property	0.79%	0.75%	0.67%	0.68%	0.55%	0.46%	0.45%	0.30%	0.36%	0.23%
Listed shares & equities	26.16%	29.62%	30.05%	31.17%	30.43%	31.78%	33.30%	34.34%	31.81%	32.04%
Unlisted shares & equities	2.94%	2.85%	2.47%	2.19%	1.75%	1.62%	1.62%	1.72%	2.37%	1.08%
Public trusts	3.17%	5.17%	6.89%	7.70%	9.68%	11.69%	11.63%	11.33%	10.44%	9.92%
Other trusts	3.47%	5.83%	7.46%	7.95%	9.20%	9.71%	10.21%	11.60%	13.12%	10.43%
Cash, debt securities & term deposits	49.59%	39.79%	33.84%	29.98%	25.41%	22.19%	20.64%	19.46%	22.09%	23.43%
Loans	2.13%	1.71%	1.28%	1.07%	0.86%	0.74%	0.77%	0.83%	1.12%	1.94%
Other assets	5.33%	4.08%	3.54%	3.24%	2.82%	2.52%	2.53%	2.76%	2.86%	3.36%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2006
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Life insurance policies	0.19%	0.28%	0.20%	0.16%	0.14%	0.14%	0.13%	0.13%	0.09%	0.01%
Other managed investments	2.82%	3.86%	4.89%	5.30%	6.30%	7.07%	6.75%	6.29%	6.24%	7.68%
Overseas asset	1.31%	1.04%	0.77%	0.67%	0.63%	0.58%	0.63%	0.86%	1.24%	3.00%
Real property	1.58%	4.55%	7.35%	9.41%	11.98%	11.54%	11.16%	10.30%	8.61%	5.89%
Other property amount	0.75%	0.73%	0.61%	0.61%	0.51%	0.40%	0.37%	0.36%	0.28%	0.10%
Listed shares & equities	24.67%	29.20%	29.92%	30.66%	31.01%	32.44%	34.49%	35.84%	35.63%	35.54%
Unlisted shares & equities	3.21%	2.81%	2.52%	2.19%	1.79%	1.59%	1.63%	1.71%	2.14%	1.62%
Public trusts	2.96%	5.08%	6.54%	7.76%	9.57%	11.77%	12.11%	11.42%	10.93%	8.73%
Other trusts	3.41%	5.39%	6.68%	7.19%	8.34%	8.91%	9.14%	10.64%	11.76%	11.28%
Cash, debt securities & term deposits	50.64%	40.87%	35.32%	31.86%	26.08%	22.34%	20.38%	18.89%	19.12%	20.46%
Loans	2.42%	1.84%	1.44%	1.05%	0.79%	0.65%	0.60%	0.69%	0.91%	1.42%
Other assets	6.03%	4.36%	3.76%	3.14%	2.87%	2.57%	2.60%	2.88%	3.05%	4.27%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2007
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Life insurance policies	0.22%	0.21%	0.19%	0.15%	0.11%	0.10%	0.08%	0.07%	0.06%	0.01%
Other managed investments	2.81%	3.78%	4.56%	5.22%	6.06%	6.75%	6.41%	5.74%	5.75%	6.29%
Overseas asset	1.27%	1.10%	0.85%	0.76%	0.63%	0.58%	0.61%	0.79%	0.94%	2.37%
Real property	1.60%	4.27%	6.90%	8.88%	11.84%	11.69%	11.37%	10.70%	8.59%	6.09%
Other property amount	0.69%	0.69%	0.62%	0.58%	0.51%	0.37%	0.30%	0.24%	0.21%	0.18%
Listed shares & equities	22.18%	28.07%	30.05%	30.94%	31.62%	32.52%	33.58%	35.37%	38.95%	41.37%
Unlisted shares & equities	3.28%	3.05%	2.52%	2.20%	1.74%	1.42%	1.39%	1.58%	1.67%	2.36%
Public trusts	2.46%	4.52%	6.11%	7.50%	9.26%	10.77%	10.98%	10.17%	10.01%	9.57%
Other trusts	3.12%	5.04%	6.09%	6.53%	7.16%	7.19%	7.09%	7.64%	9.05%	9.35%
Cash, debt securities & term deposits	52.91%	42.41%	36.70%	32.62%	27.39%	25.50%	25.21%	24.58%	21.18%	17.46%
Loans	2.93%	2.14%	1.39%	1.18%	0.72%	0.52%	0.46%	0.50%	0.65%	1.27%
Other assets	6.55%	4.73%	4.03%	3.45%	2.98%	2.58%	2.51%	2.62%	2.95%	3.69%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2008
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Listed trusts	2.83%	4.36%	6.04%	6.92%	7.76%	8.48%	7.94%	6.86%	6.67%	6.14%
Unlisted trusts	2.96%	4.82%	6.12%	6.69%	7.78%	8.31%	8.69%	9.69%	12.29%	12.79%
Insurance policy	0.10%	0.19%	0.13%	0.12%	0.08%	0.08%	0.07%	0.08%	0.04%	0.07%
Other managed investments	2.54%	3.90%	4.69%	5.28%	6.04%	6.35%	5.72%	5.44%	5.07%	6.28%
Cash & term deposits	49.91%	42.15%	36.45%	33.45%	28.34%	26.28%	25.94%	24.78%	22.32%	19.13%
Debt securities	0.22%	0.29%	0.24%	0.32%	0.44%	0.57%	0.64%	0.74%	0.73%	1.18%
Loans	2.77%	2.04%	1.51%	1.14%	0.80%	0.57%	0.60%	0.63%	0.84%	1.40%
Listed shares	24.79%	29.31%	30.83%	31.10%	31.36%	31.58%	31.73%	31.96%	33.33%	34.50%
Unlisted shares	2.37%	2.14%	1.86%	1.69%	1.25%	1.01%	1.04%	1.28%	1.40%	2.33%
Derivatives & instalment warrants	0.20%	0.27%	0.38%	0.35%	0.25%	0.16%	0.11%	0.09%	0.10%	0.10%
Non–residential real property	0.84%	2.36%	3.78%	4.93%	7.36%	8.68%	10.14%	10.96%	9.88%	7.12%
Residential real property	0.35%	1.14%	1.95%	2.60%	4.04%	3.96%	3.52%	3.22%	2.41%	1.84%
Artwork, collectibles, metal or jewels	0.76%	0.71%	0.46%	0.38%	0.23%	0.15%	0.11%	0.11%	0.09%	0.06%
Other assets	7.93%	5.09%	4.59%	4.12%	3.50%	3.16%	2.99%	3.24%	3.47%	5.07%
Overseas shares	0.43%	0.33%	0.27%	0.30%	0.21%	0.17%	0.20%	0.28%	0.48%	0.57%
Overseas non–residential real property	0.05%	0.03%	0.03%	0.05%	0.02%	0.01%	0.02%	0.02%	0.03%	0.00%
Overseas residential real property	0.09%	0.10%	0.06%	0.05%	0.04%	0.03%	0.02%	0.03%	0.01%	0.02%
Overseas managed investments	0.19%	0.14%	0.12%	0.07%	0.07%	0.06%	0.09%	0.10%	0.13%	0.33%
Other overseas assets	0.67%	0.62%	0.49%	0.45%	0.42%	0.39%	0.43%	0.49%	0.72%	1.07%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2009
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Listed trusts	2.70%	4.19%	5.36%	6.00%	6.58%	6.51%	5.75%	5.03%	4.83%	3.75%
Unlisted trusts	2.59%	4.42%	5.68%	6.19%	7.12%	7.86%	8.54%	10.04%	13.56%	16.18%
Insurance policy	0.09%	0.12%	0.08%	0.09%	0.07%	0.07%	0.06%	0.07%	0.04%	0.01%
Other managed investments	2.81%	3.85%	4.53%	5.18%	5.48%	5.41%	4.83%	4.45%	3.95%	5.54%
Cash & term deposits	50.03%	43.05%	38.05%	36.22%	31.48%	30.01%	29.72%	28.45%	25.76%	21.99%
Debt securities	0.16%	0.19%	0.26%	0.27%	0.38%	0.50%	0.53%	0.69%	0.72%	1.10%
Loans	2.33%	1.98%	1.63%	0.98%	0.80%	0.55%	0.60%	0.67%	0.90%	1.76%
Listed shares	25.76%	29.74%	30.81%	30.66%	30.80%	30.11%	29.05%	27.85%	27.34%	26.70%
Unlisted shares	1.92%	2.04%	1.87%	1.59%	1.19%	1.05%	1.07%	1.35%	1.72%	2.76%
Derivatives & instalment warrants	0.16%	0.33%	0.36%	0.36%	0.25%	0.17%	0.12%	0.10%	0.17%	0.19%
Non–residential real property	0.64%	1.82%	3.20%	4.35%	7.16%	9.54%	11.73%	13.52%	13.61%	11.02%
Residential real property	0.25%	0.85%	1.62%	2.18%	3.80%	4.07%	3.98%	3.56%	2.56%	2.02%
Artwork, collectibles, metal or jewels	0.85%	0.76%	0.53%	0.43%	0.25%	0.16%	0.15%	0.12%	0.09%	0.14%
Other assets	8.64%	5.62%	5.14%	4.72%	3.96%	3.38%	3.18%	3.31%	3.53%	4.65%
Overseas shares	0.33%	0.27%	0.23%	0.26%	0.18%	0.16%	0.19%	0.25%	0.45%	0.79%
Overseas non–residential real property	0.03%	0.04%	0.02%	0.03%	0.02%	0.02%	0.02%	0.02%	0.04%	0.06%
Overseas residential real property	0.08%	0.10%	0.10%	0.06%	0.05%	0.03%	0.03%	0.03%	0.00%	0.01%
Overseas managed investments	0.12%	0.10%	0.09%	0.07%	0.06%	0.05%	0.08%	0.09%	0.11%	0.30%
Other overseas assets	0.51%	0.53%	0.45%	0.39%	0.37%	0.36%	0.37%	0.42%	0.63%	1.02%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2010
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Listed trusts	2.27%	3.59%	4.67%	5.16%	5.76%	5.73%	5.06%	4.50%	4.02%	3.43%
Unlisted trusts	2.50%	4.29%	5.74%	6.54%	7.39%	7.95%	8.76%	10.17%	13.21%	15.67%
Insurance policy	0.05%	0.11%	0.06%	0.09%	0.06%	0.05%	0.05%	0.06%	0.02%	0.01%
Other managed investments	2.47%	3.45%	4.41%	4.99%	5.49%	5.40%	5.13%	4.81%	4.38%	4.80%
Cash & term deposits	53.05%	44.27%	39.22%	35.90%	30.70%	28.75%	27.78%	25.76%	23.08%	18.71%
Debt securities	0.18%	0.23%	0.23%	0.26%	0.38%	0.54%	0.61%	0.70%	0.80%	0.93%
Loans	2.12%	1.87%	1.49%	1.16%	0.76%	0.53%	0.58%	0.58%	0.81%	1.61%
Listed shares	24.55%	30.23%	31.48%	32.56%	32.34%	32.10%	31.62%	30.83%	30.63%	30.92%
Unlisted shares	2.03%	2.08%	1.71%	1.60%	1.10%	0.95%	0.98%	1.21%	1.66%	2.11%
Derivatives & instalment warrants	0.14%	0.29%	0.32%	0.37%	0.32%	0.24%	0.16%	0.14%	0.22%	0.40%
Non–residential real property	0.62%	1.76%	3.11%	4.08%	7.38%	9.72%	11.69%	13.76%	13.88%	11.88%
Residential real property	0.34%	0.76%	1.51%	2.05%	4.00%	4.39%	4.04%	3.55%	2.74%	1.99%
Artwork, collectibles, metal or jewels	0.78%	0.84%	0.59%	0.47%	0.28%	0.17%	0.16%	0.13%	0.09%	0.13%
Other assets	7.89%	5.24%	4.53%	3.95%	3.28%	2.81%	2.68%	2.98%	3.32%	5.21%
Overseas shares	0.30%	0.33%	0.25%	0.26%	0.23%	0.19%	0.22%	0.29%	0.45%	1.02%
Overseas non–residential real property	0.07%	0.05%	0.02%	0.03%	0.03%	0.01%	0.02%	0.02%	0.03%	0.14%
Overseas residential real property	0.06%	0.09%	0.13%	0.07%	0.05%	0.04%	0.04%	0.03%	0.01%	0.03%
Overseas managed investments	0.10%	0.08%	0.07%	0.06%	0.07%	0.05%	0.09%	0.09%	0.12%	0.22%
Other overseas assets	0.47%	0.46%	0.45%	0.38%	0.39%	0.36%	0.35%	0.41%	0.53%	0.81%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Asset value ranges of funds – 2011
	$1– $50k	>$50– $100k	>$100– $150k	>$150– $200k	>$200– $500k	>$500k– $1m	>$1– $2m	>$2– $5m	>$5– $10m	>$10m
Listed trusts	1.84%	2.79%	3.68%	4.34%	4.77%	4.87%	4.35%	4.00%	3.88%	2.82%
Unlisted trusts	2.33%	4.07%	5.56%	5.95%	6.83%	7.19%	7.93%	9.25%	11.65%	14.03%
Insurance policy	0.04%	0.10%	0.05%	0.06%	0.04%	0.03%	0.04%	0.05%	0.03%	0.00%
Other managed investments	2.03%	3.08%	3.80%	4.55%	5.02%	5.08%	4.77%	4.59%	4.68%	4.32%
Cash & term deposits	56.94%	48.40%	43.51%	40.17%	33.77%	31.19%	29.76%	27.21%	23.63%	19.10%
Debt securities	0.16%	0.23%	0.26%	0.29%	0.42%	0.61%	0.71%	0.73%	0.78%	1.05%
Loans	1.50%	1.40%	1.16%	0.95%	0.61%	0.45%	0.55%	0.55%	0.77%	1.84%
Listed shares	23.15%	28.05%	29.65%	30.89%	31.38%	31.79%	32.03%	31.93%	32.51%	33.65%
Unlisted shares	1.86%	2.12%	1.67%	1.47%	0.98%	0.79%	0.87%	1.10%	1.51%	2.40%
Derivatives & instalment warrants	0.16%	0.27%	0.38%	0.53%	0.54%	0.35%	0.23%	0.23%	0.34%	0.66%
Non–residential real property	0.66%	1.75%	3.00%	3.94%	7.28%	9.72%	11.46%	13.27%	13.42%	12.18%
Residential real property	0.38%	0.80%	1.36%	1.93%	4.25%	4.45%	3.84%	3.32%	2.31%	1.51%
Artwork, collectibles, metal or jewels	0.92%	0.98%	0.76%	0.55%	0.29%	0.18%	0.15%	0.12%	0.10%	0.06%
Other assets	6.96%	4.80%	4.22%	3.58%	3.04%	2.64%	2.64%	2.85%	3.25%	3.99%
Overseas shares	0.32%	0.32%	0.28%	0.29%	0.25%	0.20%	0.23%	0.30%	0.47%	1.21%
Overseas non–residential real property	0.05%	0.05%	0.03%	0.02%	0.02%	0.02%	0.01%	0.01%	0.02%	0.02%
Overseas residential real property	0.13%	0.16%	0.12%	0.08%	0.06%	0.04%	0.03%	0.02%	0.02%	0.01%
Overseas managed investments	0.10%	0.07%	0.07%	0.06%	0.06%	0.06%	0.07%	0.08%	0.12%	0.16%
Other overseas assets	0.48%	0.56%	0.44%	0.34%	0.38%	0.34%	0.34%	0.38%	0.52%	0.96%
Total	100%	100%	100%	100%	100%	100%	100%	100%	100%	100%

Membership sizes table

This table contains an approximate distribution of the number of members in SMSFs as at the end of each financial year. These figures are based on SMSF income tax and regulatory return form data.

The data was extracted on 12 July 2012.

Proportion of funds (%)
Number of members	2003–04	2004–05	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
1	20.9%	20.8%	20.8%	21.1%	23.7%	23.0%	22.4%	22.5%
2	67.9%	68.1%	68.6%	68.7%	67.0%	67.9%	68.7%	69.1%
3	5.7%	5.5%	5.3%	5.1%	4.6%	4.5%	4.4%	4.1%
4	5.6%	5.6%	5.4%	5.1%	4.7%	4.6%	4.6%	4.3%

Demographic table

This table contains estimates of the proportion of funds, members and assets located across the different states (and territories) of Australia.

Note that state refers to the state (or territory) that the fund is administered, not necessarily the state that the members reside in.

These figures are estimates based on SMSF income tax and regulatory return form data for the 2004 to 2007 financial years and SMSF annual return data for the 2008 to 2011 financial years. The data was extracted on 12 July 2012.

Funds
State	2003–04	2004–05	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
ACT	1.7%	1.8%	1.9%	1.9%	1.8%	1.8%	1.8%	1.8%
NSW	32.3%	32.1%	31.9%	32.0%	31.5%	31.5%	31.4%	31.6%
NT	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%
QLD	17.4%	17.5%	17.5%	17.2%	17.2%	17.1%	16.9%	16.8%
SA	7.1%	7.0%	7.0%	7.1%	7.2%	7.2%	7.2%	7.4%
TAS	1.5%	1.5%	1.5%	1.5%	1.5%	1.4%	1.4%	1.4%
VIC	29.7%	29.5%	29.4%	29.3%	29.5%	29.6%	29.9%	30.3%
WA	10.2%	10.5%	10.7%	10.9%	11.1%	11.2%	11.1%	10.5%

Members
State	2003–04	2004–05	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
ACT	3.1%	0.1%	0.1%	0.6%	1.8%	1.8%	1.8%	1.8%
NSW	39.9%	41.6%	45.0%	25.8%	31.6%	31.6%	31.5%	31.7%
NT	0.0%	0.0%	0.0%	0.0%	0.2%	0.2%	0.2%	0.2%
QLD	7.3%	18.3%	1.8%	1.2%	17.3%	17.2%	17.0%	16.9%
SA	10.6%	8.3%	6.0%	9.6%	7.3%	7.2%	7.3%	7.4%
TAS	0.3%	0.1%	0.0%	0.0%	1.5%	1.4%	1.4%	1.4%
VIC	36.4%	31.4%	28.4%	55.5%	29.3%	29.4%	29.7%	30.2%
WA	2.5%	0.4%	18.8%	7.3%	11.1%	11.1%	11.1%	10.5%

Assets
State	2003–04	2004–05	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
ACT	1.8%	1.8%	2.0%	1.9%	1.8%	1.8%	1.8%	1.8%
NSW	33.8%	33.3%	32.6%	32.4%	32.0%	32.1%	32.0%	32.2%
NT	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%	0.2%
QLD	17.5%	17.7%	17.6%	17.2%	17.2%	17.2%	17.0%	16.7%
SA	6.5%	6.6%	6.8%	7.0%	7.0%	7.0%	7.1%	7.2%
TAS	1.2%	1.2%	1.2%	1.3%	1.3%	1.3%	1.3%	1.3%
VIC	30.4%	30.4%	30.3%	30.1%	30.0%	30.0%	30.1%	30.5%
WA	8.6%	8.8%	9.3%	10.0%	10.6%	10.5%	10.6%	10.2%

Member demographic table – age ranges

This table contains an approximate age distribution of individuals who were members of SMSFs as at the end of June 2012. The data behind this table was extracted on 12 July 2012 and is an estimate based on Australian Business Register (ABR) data.

Note that ".." indicates the proportion has been rounded to zero but is not equal to zero.

Age ranges	Male	Female	Total
< 25	1.0%	1.0%	1.0%
25–34	3.4%	3.3%	3.4%
35–44	10.4%	12.1%	11.2%
45–54	21.6%	24.2%	22.8%
55–64	32.5%	34.5%	33.4%
> 64	31.1%	24.9%	28.1%
Unknown	".."	".."	".."
Total	100%	100%	100%
All ages	52.6%	47.4%	100%

Member demographic table – income ranges

This table contains an approximate distribution of the taxable income of individuals who were SMSF members as at the end of June 2012. The data was extracted on 12 July 2012 and is an estimate based on ABR data and the member's most recently lodged personal income tax return.

Income ranges	Male	Female	Total
$0–$20,000	19.1%	26.7%	22.7%
>$20,000–$40,000	17.2%	22.2%	19.5%
>$40,000–$60,000	12.0%	13.7%	12.8%
>$60,000–$80,000	11.9%	11.6%	11.7%
>$80,000–$100,000	8.2%	6.8%	7.6%
>$100,000–$200,000	17.3%	11.1%	14.4%
>$200,000–$500,000	8.2%	3.4%	5.9%
>$500,000	3.0%	0.9%	2.0%
Unknown	3.2%	3.7%	3.4%
Total	100%	100%	100%

Total asset range table

This table shows an approximate distribution of the size of SMSFs as at the end of each financial year, in terms of total assets.

Asset Ranges	2003–04	2004–05	2005–06	2006–07
$0–$50,000	15.7%	13.1%	11.6%	10.1%
>$50,000–$100,000	10.5%	9.4%	8.1%	6.2%
>$100,000–$200,000	16.6%	15.5%	14.0%	11.3%
>$200,000–$500,000	28.0%	27.7%	26.9%	23.7%
>$500,000–$1m	17.6%	19.3%	20.5%	21.2%
>$1m–$2m	8.5%	10.6%	12.7%	16.5%
>$2m–$5m	2.8%	3.8%	5.2%	9.1%
>$5m–$10m	0.3%	0.4%	0.7%	1.5%
>$10m	0.1%	0.1%	0.2%	0.3%
Total	100%	100%	100%	100%

Asset Ranges	2007–08	2008–09	2009–10	2010–11
$0–$50,000	9.7%	7.3%	6.0%	5.6%
>$50,000–$100,000	6.4%	7.0%	6.3%	5.4%
>$100,000–$200,000	11.7%	12.7%	12.1%	11.0%
>$200,000–$500,000	24.7%	26.3%	26.0%	25.5%
>$500,000–$1m	21.8%	22.2%	22.9%	23.6%
>$1m–$2m	15.8%	15.4%	16.4%	17.5%
>$2m–$5m	8.4%	7.8%	8.7%	9.5%
>$5m–$10m	1.3%	1.1%	1.4%	1.6%
>$10m	0.3%	0.2%	0.3%	0.3%
Total	100%	100%	100%	100%

Average and median assets table ($)

This table approximates the average and median assets per SMSF member and per SMSF at the end of each financial year.

	Average assets per member	Median assets per member	Average assets per SMSF	Median assets per SMSF
2003–04	245,643	147,850	473,837	275,198
2004–05	289,516	172,272	558,190	319,540
2005–06	343,859	203,722	660,351	376,600
2006–07	469,343	276,863	894,705	508,401
2007–08	453,316	270,564	859,115	487,488
2008–09	432,554	254,676	823,581	457,705
2009–10	466,916	274,891	891,562	493,696
2010–11	506,499	301,964	963,002	539,486

Flow of funds table ($m)

This table shows estimates of the total amount of 'flows' into and out of SMSFs during each financial year. It contains totals relating to the following:

contributions – member, employer and other
transfers – inward and outward
benefits payments
operating costs – administration and investment expenses and other expenses.

Note that the SMSF annual return does not contain the same expense labels as previous returns. We are currently investigating how to report SMSF operating expenses for the 2008 financial year onwards.

	Member contributions	Employer contributions	Other contributions	Inward transfers	Outward transfers	Benefit payments	Admin. and Invest. exps	Other expenses
	Contributions			Transfers		Benefit payments	Operating expenses
2003–04	7,185	4,825		6,160	837	3,714	832	1,064
2004–05	8,474	4,957		5,649	1,200	5,223	1,066	1,272
2005–06	13,048	7,530		6,492	1,689	6,883	1,305	1,678
2006–07	56,268	10,935		10,000	2,950	7,570	1,655	2,818
2007–08	20,940	10,006	926	15,570	4,617	19,056	1,562
2008–09	17,521	10,171	418	13,083	3,474	16,707	1,473
2009–10	14,322	6,828	436	14,003	4,271	17,298	1,497
2010–11	17,158	7,164	397	16,146	4,290	19,705	1,524

June 2012 quarter establishment tables

The following tables relate to funds established between 1 April 2012 and 30 June 2012. They contain demographic information of funds as well as individual members. The data is sourced from the Australian Business Registration (ABR), at the time of registration.

2012 quarterly establishments demographic table – location

This table contains the proportion of funds located across the different states (and territories) of Australia, for SMSFs established during the June 2012 quarter.

Note that state refers to the state (or territory) that the fund is administered, not necessarily the state that members reside in.

The data behind this table was extracted on 12 July 2012 based on ABR data as at that date.

	ACT	NSW	NT	QLD	SA	TAS	VIC	WA
Number of funds	1.3%	35.6%	0.4%	14.8%	6.7%	1.3%	30.7%	9.3%

2012 quarterly establishments demographic table – age ranges

This table contains an age distribution of individual members of SMSFs established during the June 2012 quarter.

The data behind this table was extracted on 12 July 2012 based on ABR data as at that date. Note that ".." indicates the proportion has been rounded to zero but is not equal to zero.

Age ranges	Male	Female	Total
< 25	1.7%	1.1%	1.4%
25 – 34	8.1%	8.3%	8.2%
35 – 44	23.2%	25.9%	24.5%
45 – 54	30.5%	31.4%	30.9%
55 – 64	28.3%	28.1%	28.2%
> 64	8.3%	5.3%	6.9%
Unknown	".."	".."	".."
Total	100.0%	100.0%	100.0%
All ages	52.3%	47.7%	100.0%

2012 quarterly establishments demographic table – income ranges

This table contains an approximate distribution of the taxable income of the members of SMSFs established during the June 2012 quarter. The data was extracted on 12 July 2012 based on ABR data and the member's most recently lodged individual income tax return as at that date.

Income ranges	Male	Female	Total
$0 – $20,000	7.2%	18.5%	12.6%
>$20,000–$40,000	14.3%	21.8%	17.9%
>$40,000–$60,000	16.1%	18.0%	17.0%
>$60,000–$80,000	16.5%	13.2%	15.0%
>$80,000–$100,000	11.3%	8.6%	10.0%
>$100,000–$200,000	23.1%	12.2%	17.9%
>$200,000–$500,000	7.3%	3.1%	5.3%
>$500,000	1.5%	0.7%	1.1%
Unknown	2.7%	3.9%	3.3%
Total	100.0%	100.0%	100.0%

Last modified: 05 Mar 2013QC 26498