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Partnerships and trusts tables

Last updated 23 September 2020

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:

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

Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2012–13 income year includes data processed up to 31 October 2014.

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, 2010–11 to 2012–13 income years

Partnership size

2010–11

2011–12

2012–13

no.

$m

no.

$m

no.

$m

Loss

265

-22

275

-38

235

-22

Nil

69,380

0

69,170

0

68,750

0

Micro

291,755

63,395

281,690

61,360

274,025

59,231

Small

7,465

28,856

7,615

29,667

7,490

28,993

Medium

1,045

25,054

1,050

25,135

1,010

24,184

Large

55

8,173

65

9,273

65

9,727

Very large

35

24,871

40

27,238

45

27,005

Total

370,000

150,327

359,905

152,635

351,620

149,117

Table 26: Trust total business income, by trust size, 2010–11 to 2012–13 income years

Trust size

2010–11

2011–12

2012–13

no.

$m

no.

$m

no.

$m

Loss

665

-993

735

-554

625

-101

Nil

425,130

0

436,110

0

451,645

0

Micro

278,220

93,600

290,480

98,976

300,970

102,072

Small

21,475

86,104

22,070

87,969

22,635

90,057

Medium

3,960

91,729

4,150

95,472

4,055

93,080

Large

130

19,364

150

22,967

140

21,267

Very large

40

26,869

35

19,354

40

23,858

Total

729,620

316,672

753,730

324,185

780,105

330,233

QC44934