Broadly speaking, the trustee of a superannuation fund must elect to be regulated. Only regulated funds qualify as complying super funds for tax purposes and are able to receive tax concessions.
The Superannuation fund section contains the following tables:
We also have a set of more detailed tables available in the form of Excel spreadsheets containing super fund 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 number of funds has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.
Other funds include funds that nominated themselves as eligible rollover funds, approved deposit funds, pooled super trusts or did not nominate a fund type.
Table 23: Superannuation funds, by fund type, 2010–11 to 2012–13 income years
|
2010–11
|
2011–12
|
2012–13
|
no.
|
Net tax $m
|
no.
|
Net tax $m
|
no.
|
Net tax $m
|
Corporate fund
|
140
|
1,211
|
120
|
960
|
110
|
925
|
Industry fund
|
60
|
5,410
|
55
|
4,875
|
55
|
5,034
|
Retail fund
|
125
|
1,874
|
110
|
1,695
|
110
|
1,391
|
Public sector fund
|
30
|
1,673
|
30
|
2,422
|
30
|
1,945
|
Small APRA fund
|
3,550
|
9
|
3,215
|
8
|
2,940
|
6
|
Self-managed super fund
|
391,165
|
2,340
|
424,360
|
2,323
|
448,225
|
1,824
|
Non–regulated fund
|
100
|
1
|
85
|
<1
|
80
|
<1
|
Other funds
|
90
|
1,206
|
80
|
1,082
|
75
|
1,403
|
Total
|
395,260
|
13,725
|
428,055
|
13,365
|
451,620
|
12,528
|
Table 24: Superannuation funds income and deductions, by fund type, 2010–11 to 2012–13 income years
|
2010–11
|
2011–12
|
2012–13
|
Income $m
|
Deduction $m
|
Income $m
|
Deduction $m
|
Income $m
|
Deduction $m
|
Corporate fund
|
10,292
|
2,016
|
8,603
|
2,043
|
7,913
|
1,524
|
Industry fund
|
45,078
|
8,651
|
42,284
|
9,260
|
43,773
|
9,480
|
Retail fund
|
20,835
|
8,340
|
15,807
|
4,391
|
14,231
|
4,847
|
Public sector fund
|
17,661
|
7,029
|
19,022
|
2,713
|
15,368
|
2,090
|
Small APRA fund
|
160
|
98
|
68
|
14
|
55
|
13
|
Self-managed super fund
|
33,556
|
17,992
|
18,068
|
2,625
|
14,783
|
2,664
|
Non–regulated fund
|
3
|
3
|
2
|
3
|
1
|
2
|
Other funds
|
8,972
|
887
|
9,086
|
1,668
|
11,404
|
1,613
|
Total
|
136,557
|
45,015
|
112,940
|
22,717
|
107,528
|
22,233
|
Notes:From the 2011–12 income year, 'exempt current pension income' is treated as a negative income item, whereas in previous years it was treated as a deduction. This change impacts the income and deduction totals for the 2011–12 income year, especially for self-managed super funds.In 2012–13, there were additional changes to the SMSF annual return form, which also impacted the income and deduction labels. 