Population and asset allocation tables

The following tables contain details of the population growth and asset allocation of SMSFs. They include details of the number of SMSFs established or wound up during recent financial years (quarterly and annual data) and estimates of the amount of assets held by SMSFs for each type of asset. These tables are updated on a quarterly basis.

SMSF population table – annual data

This table contains details of the number of SMSFs that were established or wound up during each financial year. Establishment date is the date when an SMSF is deemed by the super law to come into existence, and can be different from the date the SMSF registers with us.

Wind-ups include both those initiated by trustees and those as a result of ATO compliance and cleansing activity. Those initiated by the trustees refer to the year the fund actually winds up, rather than the date this advice is received by us. Net establishments are calculated as establishments, less wind-ups.

Total number of SMSFs is calculated as the number of SMSFs as at the end of the previous financial year, plus net establishments for the financial year.

The number of members of SMSFs is estimated based on SMSF return form data, with the estimates for June 2016 extrapolated from 2014–15 data.

The data was extracted on 10 October 2016.

Population table – annual data

	Establishments	Windups	Net establishments	Total number of SMSFs	Total members of SMSFs
Jun-12	41,081	7,780	33,301	473,369	899,205
Jun-13	39,617	10,914	28,703	502,072	949,975
Jun-14	33,823	11,970	21,853	523,925	992,075
Jun-15	34,402	11,526	22,876	546,801	1,030,014
Jun-16	33,022	4,835	28,187	574,988	1,083,425

Population table – quarterly data

This table is similar to the SMSF population table – annual data. However, it contains details of the number of SMSFs that established or wound up in each quarter since the June 2012 quarter.

Quarterly establishments and wind-ups for recent quarters may be understated, because there is often a time lag between when this event occurs and when we receive notification from the SMSF. In addition, recent quarter estimates of the total members of SMSFs are extrapolated from 2014–15 return form data.

The data was extracted on 10 October 2016.

Population table – quarterly data

	Establishments	Wind-ups	Net establishments	Total number of SMSFs	Total members of SMSFs
Jun-12	11,680	5,545	6,135	473,369	899,205
Sep-12	11,548	2,046	9,502	482,871	916,300
Dec-12	9,908	781	9,127	491,998	932,651
Mar-13	8,604	887	7,717	499,715	946,453
Jun-13	9,557	7,200	2,357	502,072	949,975
Sep-13	9,344	1,589	7,755	509,827	967,737
Dec-13	7,961	800	7,161	516,988	980,547
Mar-14	7,889	1,075	6,814	523,802	992,704
Jun-14	8,629	8,506	123	523,925	992,075
Sep-14	9,568	995	8,573	532,498	1,005,464
Dec-14	8,038	946	7,092	539,590	1,018,065
Mar-15	8,052	1,116	6,936	546,526	1,030,368
Jun-15	8,744	8,469	275	546,801	1,030,014
Sep-15	9,696	376	9,320	556,121	1,050,099
Dec-15	7,158	504	6,654	562,775	1,061,959
Mar-16	7,637	643	6,994	569,769	1,074,414
Jun-16	8,531	3,312	5,219	574,988	1,083,425
Sep-16	6,823	75	6,748	581,736	1,098,799

Asset allocation tables ($m)

These tables contain estimates of the amount of assets held by SMSFs for each type of asset listed on the SMSF annual return. Tables also contain estimates of borrowings, other liabilities and total net Australian and overseas assets held by SMSFs.

The figures for June 2012 through to June 2015 are estimates based on return form data for those financial years, with estimates for June 2016 and recent quarters extrapolated from 2014–15 return form data. Each quarter, these estimates are updated as more return data becomes available. The estimates have been based on data provided by SMSFs reporting their financial position as at 30 June of the relevant financial year.

The following estimates relate to the total SMSF population, including funds established in the most recent quarter. This means that any changes in asset allocation figures from one quarter to another will be based on estimates for funds established in that quarter as well as estimates for all other SMSFs.

Changes were made to the 2012–13 SMSF annual return to improve reporting on assets held under limited recourse borrowing arrangements. This has resulted in better data collection and more accurate estimates for June 2013 and subsequent quarters that have been revised to incorporate actual data from 2013, 2014 and 2015 returns.

These are estimates of assets allocations for the total SMSF population. The data was extracted on 10 October 2016.

Asset allocation tables ($m)

	Listed trusts ($m)	Unlisted trusts ($m)	Insurance policy ($m)	Other managed investments ($m)	Cash and term deposits ($m)	Debt securities ($m)	Loans ($m)
Jun-12	14,385	37,696	173	17,998	134,621	3,587	3,198
Sep-12	15,075	39,504	178	19,017	136,224	3,630	3,237
Dec-12	15,871	41,592	180	19,883	138,015	3,678	3,245
Mar-13	16,730	43,841	184	21,033	140,248	3,737	3,269
Jun-13	16,833	42,687	184	21,315	143,248	4,681	3,490
Sep-13	17,948	45,517	191	22,835	144,319	4,716	3,519
Dec-13	18,698	47,418	196	23,878	145,571	4,757	3,540
Mar-14	19,160	48,589	198	24,937	147,140	4,808	3,563
Jun-14	20,483	49,176	169	25,072	146,287	6,333	3,690
Sep-14	20,618	49,499	169	25,479	147,117	6,368	3,696
Dec-14	21,255	51,030	173	26,505	148,174	6,414	3,698
Mar-15	22,682	54,455	182	28,276	149,556	6,474	3,709
Jun-15	25,387	56,972	158	30,124	152,285	7,871	3,910
Sep-15	24,904	55,888	155	30,155	153,113	7,914	3,918
Dec-15	25,853	58,018	157	31,190	154,103	7,965	3,926
Mar-16	25,661	57,587	155	31,000	155,211	8,022	3,921
Jun-16	26,722	59,967	155	32,350	156,962	8,113	3,956
Sep-16	27,495	61,703	155	32,244	157,390	8,135	3,943

Asset allocation tables ($m) continued 

	Listed shares ($m)	Unlisted shares ($m)	Limited recourse borrowing arrangements ($m)	Non-residential real property ($m)	Residential real property ($m)	Collectables and personal use assets ($m)	Other assets ($m)
Jun-12	117,165	5,161	2,521	53,258	16,086	550	12,135
Sep-12	127,316	5,224	2,545	53,753	16,235	556	12,283
Dec-12	136,238	5,238	2,635	55,666	16,813	558	12,316
Mar-13	147,807	5,276	2,697	56,961	17,204	562	12,406
Jun-13	140,811	5,295	8,876	57,054	17,317	488	12,837
Sep-13	154,679	5,338	9,179	58,998	17,907	492	12,942
Dec-13	159,709	5,370	9,647	62,007	18,820	494	13,019
Mar-14	163,152	5,404	9,915	63,735	19,345	498	13,102
Jun-14	166,858	5,632	15,593	61,008	20,050	432	14,444
Sep-14	165,371	5,642	15,937	62,354	20,492	433	14,470
Dec-14	170,298	5,645	16,448	64,353	21,149	433	14,478
Mar-15	188,067	5,662	16,940	66,277	21,781	434	14,521
Jun-15	182,352	6,270	21,149	65,100	23,220	397	16,688
Sep-15	169,844	6,282	21,795	67,088	23,929	398	16,719
Dec-15	180,585	6,295	22,078	67,960	24,240	399	16,755
Mar-16	175,730	6,287	22,344	68,777	24,532	399	16,733
Jun-16	183,562	6,343	23,195	71,398	25,466	402	16,882
Sep-16	192,404	6,322	23,421	72,092	25,714	401	16,826

Asset allocation tables ($m) continued 

	Overseas shares ($m)	Overseas non-residential real property ($m)	Overseas residential real property ($m)	Overseas managed investments ($m)	Other overseas assets ($m)
Jun-12	1,465	95	173	299	1,611
Sep-12	1,592	103	188	325	1,751
Dec-12	1,703	111	201	348	1,874
Mar-13	1,848	120	218	377	2,033
Jun-13	1,966	107	208	392	1,958
Sep-13	2,160	117	228	431	2,150
Dec-13	2,230	121	236	445	2,220
Mar-14	2,278	124	241	455	2,268
Jun-14	1,850	114	231	492	2,256
Sep-14	1,833	113	229	488	2,236
Dec-14	1,888	116	236	502	2,303
Mar-15	2,085	129	261	555	2,543
Jun-15	3,464	112	242	698	2,698
Sep-15	3,226	105	226	650	2,513
Dec-15	3,430	111	240	691	2,672
Mar-16	3,338	108	233	673	2,601
Jun-16	3,487	113	244	703	2,716
Sep-16	3,655	118	256	736	2,847

Asset allocation tables ($m) continued 

	Total Australian and overseas assets ($m)	Borrowings ($m)	Other Liabilities ($m)	Total net Australian and overseas assets ($m)
Jun-12	422,175	6,707	3,659	411,809
Sep-12	438,736	6,960	3,800	427,976
Dec-12	456,161	7,236	3,951	444,974
Mar-13	476,550	7,560	4,128	464,863
Jun-13	479,747	9,832	3,970	465,945
Sep-13	503,665	10,308	4,166	489,192
Dec-13	518,375	10,609	4,287	503,479
Mar-14	528,911	10,824	4,375	513,712
Jun-14	540,169	13,790	4,727	521,651
Sep-14	542,545	13,792	4,666	524,088
Dec-14	555,100	14,111	4,774	536,215
Mar-15	584,588	14,860	5,027	564,700
Jun-15	599,097	17,678	5,284	576,135
Sep-15	588,819	17,375	5,193	566,252
Dec-15	606,670	17,902	5,350	583,418
Mar-16	603,311	17,803	5,321	580,188
Jun-16	622,734	18,376	5,492	598,866
Sep-16	635,858	18,763	5,608	611,488