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