Partnerships and trusts tables

A partnership is generally a relationship between separate persons carrying on a business with a view to profit. Broadly speaking, a trust exists where a person, the ‘trustee’, is under an obligation to hold property or derive income for the benefit of another person or persons, known as ‘beneficiaries’.

The Partnerships and trusts section contains the following tables:

• Table 25: Partnership total business income, by partnership size, 2009–10 to 2011–12 income years
• Table 26: Trust total business income, by trust size, 2009–10 to 2011–12 income years

We also have a set of more detailed tables available, in the form of Excel spreadsheets containing partnerships and trusts data at a much finer level.

Find out more

• Partnerships
• Partnerships detailed tables
• Trusts
• Trusts detailed tables

Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2011–12 income year includes data processed up to 31 October 2013.

The numbers of partnerships and trusts have been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

Table 25: Partnership total business income, by partnership size, 2009–10 to 2011–12 income years

Partnership size	2009–10		2010–11		2011–12
	no.	$m	no.	$m	no.	$m
Loss	300	-13	265	-22	275	-38
Nil	69,480	0	69,380	0	69,170	0
Micro	304,415	63,710	291,755	63,395	281,690	61,360
Small	7,140	27,826	7,465	28,856	7,615	29,667
Medium	980	23,570	1,045	25,054	1,050	25,135
Large	55	8,487	55	8,173	65	9,273
Very large	30	35,946	35	24,871	40	27,238
Total	382,400	159,527	370,000	150,327	359,905	152,635

Table 26: Trust total business income, by trust size, 2009–10 to 2011–12 income years

Trust size	2009–10		2010–11		2011–12
	no.	$m	no.	$m	no.	$m
Loss	725	-121	665	-993	735	-554
Nil	405,870	0	425,130	0	436,110	0
Micro	271,285	90,180	278,220	93,600	290,480	98,976
Small	20,280	81,602	21,475	86,104	22,070	87,969
Medium	3,755	87,611	3,960	91,729	4,150	95,472
Large	120	17,886	130	19,364	150	22,967
Very large	40	18,016	40	26,869	35	19,354
Total	702,080	295,175	729,620	316,672	753,730	324,185