• Introduction

    Purpose

    Following the publication by the Super System Review (the Review) of A Statistical Summary of Self-Managed Superannuation Funds released on 12 December 2009, we released our own publication Self-managed superannuation funds: A statistical overview 2008–09 (the overview) in December 2011.

    We subsequently released the publications Self-managed superannuation funds: A statistical overview 2009–10 in April 2012; Self-managed superannuation funds: A statistical overview 2010–11 in December 2012; and Self-managed superannuation funds: A statistical overview 2011-12 in December 2013.

    This publication follows on from these overviews using 2012–13 data. We anticipate continuing to provide annual overviews of the self-managed superannuation fund (SMSF) sector.

    When appropriate, we refer to Australian Prudential Regulation Authority (APRA) data for comparisons to the SMSF sector.

    Background

    We began regulating SMSFs in the 2000 financial year under the regulatory framework of the Superannuation Industry (Supervision) Act 1993 (SIS Act).

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    SMSF and our regulatory role

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    From 2008, a new SMSF annual return (SAR) was developed to enhance the regulation of SMSFs and enable the collection of more reliable data.

    Generally, the reported data for this overview has been collected from:

    • the SAR
    • SMSF registrations
    • auditor contravention reports (ACRs) lodged by approved auditors.
      Last modified: 15 Dec 2014QC 43403