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This analysis uses Suburbs and Localities (SAL) boundaries, which can materially differ from Statistical Areas (SA2) even when sharing the same name.
SAL boundaries are defined by Australia Post and the Australian Bureau of Statistics to represent commonly-known suburb names used in postal addresses.
Statistical Areas (SA2) are designed for census data collection and may combine multiple suburbs or use different geographic boundaries. For comprehensive analysis, consider reviewing both boundary types if available.
est. as @ -- *
2021 Census | -- people
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Perth (Tas.) has an estimated 3,760 residents, up from 3,472 at the 2021 Census — a change of 288 people, or 8.3%. Growth has averaged 1.4% a year over five years. 160 new addresses have been validated here since Census night. Interstate and internal migration accounts for 54.0% of that increase. Density is about 52 people per square kilometre. Population is estimated from ABS Estimated Resident Population releases and GNAF address data, re-based from the 2021 Census and updated annually.
Detail
Estimates based on ABS population releases and address updates verified by AreaSearch indicate the suburb of Perth (Tas.) has a population of approximately 3,760 in May 2026. This represents an increase of 288 residents (8.3%) from the 3,472 individuals recorded in the 2021 Census. This adjustment stems from an Estimated Resident Population of 3,676 calculated by AreaSearch using the June 2025 ABS data release, combined with an additional 160 validated new addresses registered since the Census. The local density stands at 52 persons per square kilometer, which ensures a spacious living environment.
The 8.3% growth rate in the suburb of Perth (Tas.) since the 2021 census outpaced the state average of 4.0% and the wider SA4 region, making it a regional leader in population gains. This expansion was driven mostly by interstate migration, which accounted for roughly 54.0% of the growth, though natural increase and overseas migration also made positive contributions. Projections for the SA2 areas are based on 2024 releases from the ABS and Geoscience Australia using 2022 as the base year. Where this data is unavailable, or to project age demographics beyond 2032, Tasmania State Government projections from 2022 with a 2021 base year are utilized, adjusted using weighted aggregation from LGA to SA2 levels. Based on these models, the suburb of Perth (Tas.) is expected to align with the lower quartile growth of regional Australia, with an estimated rise of 64 residents by 2041, representing a marginal contraction of 0.5% over the 16 years.
Frequently Asked Questions - Population
125 new dwellings have been approved in Perth (Tas.) over the past five years, an average of 25 a year. That places the area in the 62nd percentile for residential development activity nationally, about 7 approvals per 1,000 residents a year. Of the 21 dwellings approved in the latest reporting year, 100% were detached houses and the rest townhouses or apartments. Approvals are currently running at an annualised 46, running ahead of that longer-run average. Figures come from ABS building approvals aggregated to this Suburb (SAL) boundary and are updated monthly as the ABS releases them.
Detail
ABS building approval statistics compiled by AreaSearch indicate that Perth averages approximately 25 approved dwellings annually. This includes an estimated 125 residential approvals over the 5 financial years spanning FY-21 to FY-25, and 43 approvals recorded during the current FY-26 period. Demand remains steady, with an average of 2 new residents added for every finished dwelling between FY-21 and FY-25, supporting local property values. The average expected construction cost for these new homes is $377,000, suggesting developers are concentrating on upscale, premium residences. Commercial approvals reached $7.4 million in the current financial year, highlights the area's strong residential focus.
Perth maintains building approval rates per capita that match the Rest of Tas., which helps preserve market balance in line with regional trends. Additionally, all recent residential development consists of standalone houses, preserving the classic low-density environment and providing spacious options for families. The market continues to grow, with approximately 153 residents for every approved dwelling. Faced with stable or contracting population projections, Perth might experience reduced housing demand, which could benefit prospective purchasers.
Frequently Asked Questions - Development
Development applications around Perth (Tas.)
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| Lodged | Address | Description | Type | Distance | Status |
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SOURCE: Planning portals and council registers, compiled by AreaSearch. Distance & bearing measured from the suburb midpoint.
AreaSearch tracks 6 current infrastructure and development projects inside Perth (Tas.), worth an estimated $132 million. A further 24 sit in the immediately surrounding suburbs, taking the tracked pipeline within reach of the area to $873 million. 10 are already under construction and 16 are due for completion within three years. The pipeline spans residential development, retail and communities, precincts & urban renewal. Records are compiled from Infrastructure Australia, state agencies, council planning portals and public announcements, reviewed and updated daily, then ranked by proximity, construction stage, completion horizon and project scale.
Detail
Changes to local infrastructure, key projects, and planning frameworks are major drivers of regional development. AreaSearch has identified 11 projects expected to influence the local area. Notable initiatives include Skyeview Estate, the South Perth Outline Development Plan, the Perth Sports Precinct Master Plan, and Stages 1-3 of the West Perth Stormwater Upgrades, with the primary developments detailed below.
Professional plan users can use the search below to filter and access additional projects.
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Frequently Asked Questions - Infrastructure
West Perth (Sheepwash Creek) Stormwater Upgrades
Northern Midlands Council is upgrading stormwater drainage infrastructure along Sheepwash Creek in west Perth, Tasmania, to reduce flooding risk to properties and roads. The program covers culvert replacements at five crossing points: Drummond Street, the TasRail line, Youl Road, Edwards Street and Phillip Street, staged across three phases and originally estimated at 3.7 million AUD. In August 2025 Council awarded the tender for the TasRail culvert at Youl Road (a new dual-box culvert) to Gradco Pty Ltd.The 2025-26 Annual Plan allocates 1.4 million AUD in capital funding for Sheepwash Creek stormwater infrastructure upgrades within that financial year, alongside continued CCTV pipe investigations in Perth and other minor stormwater works, indicating construction is active and extends beyond the original mid-2025 target.
South Perth Outline Development Plan
A 60-hectare greenfield masterplan designed to accommodate Perth's long-term residential growth. The plan facilitates approximately 280 to 460 lots, including medium-density housing, a neighborhood retail center, and integrated open spaces. Recent 2026 planning updates include the approval of draft amendment 19-2025 and permit PLN-25-0088 to separate Agriculture and Future Urban zones at 5 Eskleigh Road, a key step in unlocking the South Perth ODP area for development following the Midland Highway bypass completion.
Perth Sports Precinct Master Plan
Northern Midlands Council's long-term master plan for a regional sports and recreation precinct on a proposed greenfield site adjacent to Perth Primary School. The draft concept includes an AFL and cricket oval, multi-purpose community centre, netball and tennis courts, adventure playground, skatepark, walking paths and exercise areas, with provision for a future aquatic centre. The project remains in the planning phase, with land acquisition, community consultation, funding and staged implementation required before construction.
Skyeview Estate
Skyeview Estate is a 130-lot residential subdivision in Perth, Tasmania, situated between Napoleon Street and the Midland Highway, around 15 minutes from Launceston. Described as the Northern Midlands' biggest ever subdivision, the land was formerly part of the historic Mountford farming estate and is being developed by the Mackinnon family (Mackinnon Estates) with civil works by Sherriff Civil Contracting. Blocks range from approximately 800 to over 2000 square metres. Stages 1 to 3 have sold out and Stages 4 and 5 are now available.The development includes the Napoleon Street Park, a state and council funded community park with a picnic shelter, BBQ facilities, playground and playing fields.
Perth South Esk River Parklands
Master plan to improve public open space connectivity along the South Esk River at Perth, including upgrading and installing new picnic facilities, extending the William Street concrete walking path to connect with the proposed George Street Park via a new bridge structure spanning the gully, and landscaping using endemic plant species to reinstate native flora and fauna.
Perth Main Street Streetscape Development
Streetscape redevelopment of Perth's Main Street, first identified in the Perth Structure Plan released in March 2017. The project upgrades footpaths, adds street furniture, improves landscaping, installs interpretive signage, and enhances pedestrian crossings for better accessibility. Funded jointly by Northern Midlands Council and the Australian Government under the Priority Community Infrastructure Program, construction started in July 2024. Stage 1, between Fairtlough Street and Scone Street, was completed with Stage 2 following. All works were scheduled for completion by the end of 2025.
Longford Ambulance Station
New two-bay ambulance station with volunteer training room and modern infection control facilities at 20 Union Street, Longford, replacing the existing Smith Street station. The Tasmanian Government invested $4.5 million in the project, with Tasmanian contractor AJR Construct awarded the build contract. Construction commenced in February 2026 and is expected to take approximately 12 months, with operational readiness targeted for early 2027.
Lowes / BP 24-hour service station (Longford)
Approved 24-hour unmanned BP-branded fuel stop designed for B-doubles and cars at the northern entrance to Longford on Tannery Road; includes four bowsers and a single combined entry/exit. Approval followed State Growth consent for a new vehicle crossing; community opposition and traffic safety considerations remain noted.
1,919 residents of Perth (Tas.) are employed, from a labour force of 1,959. Unemployment sits at 2.0%, with participation at 65.5%. Weighted for its industry mix, the area's sectors are forecast to grow about 6.3% nationally over five years. That reflects industry composition only and makes no allowance for local population growth. The working-day population is estimated at 3,236, about 86% of the resident population, so more people leave the area for work than travel in. Unemployment and labour force come from ABS Small Area Labour Markets, updated quarterly; the industry and occupation profile is from the 2021 Census.
Detail
Perth maintains a balanced workforce that includes both white and blue collar employment, with essential services sectors well represented and an unemployment rate of just 2.0% according to AreaSearch aggregation of statistical area data. As of March 2026, 1,919 residents are in work while the unemployment rate is 2.0% below Regional Tas.'s rate of 3.9%, and workforce participation is well beyond standard (65.5% compared to Regional Tas.'s 58.8%). Based on Census responses, a low 5.3% of residents were found to work from home, though Covid-19 lockdown impacts should be considered.
The primary employment sectors for local workers are health care & social assistance, construction, and retail trade. The construction sector shows a particularly high concentration, employing workers at 1.3 times the regional rate. Conversely, agriculture, forestry & fishing accounts for only 4.2% of local jobs, compared to the regional average of 8.4%. The comparison between local job numbers and the size of the resident workforce suggests that local employment opportunities are limited. An analysis of SALM and ABS statistics by AreaSearch shows that over the 12-month period, the local labor force contracted by 2.0% and employment fell by 1.8%, leading to a 0.1 percentage point reduction in the unemployment rate. In contrast, Regional Tas. experienced a 1.8% rise in employment and a 1.7% increase in the labor force, with the unemployment rate dropping slightly. National projections from Jobs and Skills Australia released in May-25 suggest potential employment trends. Across the country, employment is projected to grow by 6.6% over five years and 13.7% over ten years, though individual industries will perform differently. Applying these national projections to the local industry mix suggests employment for residents could rise by 6.3% over five years and 13.3% over ten years, though this is a basic weighted projection that does not incorporate local population forecasts.
Frequently Asked Questions - Employment
Median household income in Perth (Tas.) is $1,449 a week (about $75,000 a year), with median personal income at $759 a week. ATO records put median taxable income at $52,636 a year against an average of $62,879. Household income is from the 2021 Census; taxable income is from ATO Taxation Statistics for the latest financial year available, indexed forward using the ABS Wage Price Index.
Detail
The median taxpayer income in the suburb of Perth is $52,636, with an average of $62,879, according to the latest ATO postcode data for financial year 2023. These figures are below national benchmarks but exceed the Regional Tas. median of $49,689 and average of $59,358. Applying Wage Price Index growth of 10.95% since financial year 2023, current estimates for March 2026 are approximately $58,400 for the median and $69,764 for the average. In the 2021 Census, local household, family, and personal incomes were modest, falling between the 32nd and 40th percentiles.
Specifically, 36.4% of the population, or 1,368 residents, fall within the $1,500 - 2,999 income bracket, which is slightly higher than the 28.5% share observed across the wider region. After housing costs, residents retain 86.5% of their income for other expenses.
Frequently Asked Questions - Income
Perth (Tas.) had 1,360 occupied dwellings at the 2021 Census, 88% detached houses and 11% apartments. 48% are owned with a mortgage, 18% rented and 34% owned outright. At that Census the median rent was $280 a week and the median mortgage repayment $1,317 a month. Rent absorbs 19.3% of household income here and mortgage repayments 21.0%. Dwelling stock, tenure and housing costs are 2021 Census measures — the only source that counts dwellings at this boundary size.
Detail
At the time of the latest Census, the housing stock in Perth consisted of 88.3% separate houses and 11.7% alternative housing types, such as apartments and semi-detached properties. This is comparable to the Regional Tas. split of 89.9% houses and 10.1% other dwellings. The home ownership rate stood at 34.0%, which is lower than the regional average, with 47.6% of homes under mortgage and 18.4% occupied by renters. The median monthly mortgage payment of $1,317 was higher than the Regional Tas. average of $1,274, and the median weekly rent of $280 was higher than the regional average of $250.
However, local housing costs are lower than national averages, with Australian medians sitting at $1,863 for mortgages and $375 for weekly rent.
Frequently Asked Questions - Housing
Perth (Tas.) counted 1,360 households at the 2021 Census, an estimated 1,473 today, averaging 2.4 people each. 29% are couples with children, against 32% couples without children. 26% of households are people living alone, and families average 1.7 children. Household and family composition is measured only by the Census, so these are 2021 figures.
Detail
Families make up the majority of households at 73.1%, consisting of couples with children at 29.1%, couples without children at 32.4%, and single-parent households at 10.8%. The remaining 26.9% are non-family households, which include lone-person households at 26.2% and group households at 1.0%. The median household size of 2.4 residents is slightly larger than the Regional Tas. average of 2.3.
Frequently Asked Questions - Households
13.4% of adults in Perth (Tas.) hold a university qualification, including 9.9% with a bachelor degree and 2.3% with postgraduate qualifications, lower than 80% of areas nationally. A further 33.5% hold a vocational qualification. 1 school serves the area, with 298 enrolment places and an average ICSEA of 973 against a national benchmark of 1,000. Qualifications come from the 2021 Census; school enrolments, ICSEA and results come from ACARA's current release.
Detail
Educational profiles indicate that 13.4% of local residents hold a university qualification, which is lower than the nationwide average of 30.4%. Bachelor degrees are the most common higher education qualification at 9.9%, followed by postgraduate degrees at 2.3% and graduate diplomas at 1.2%. Technical and vocational training is a major strength, with 41.8% of the population aged 15+ holding a qualification in these fields, including advanced diplomas at 8.3% and certificates at 33.5%. A significant portion of the population is actively engaged in studies, with 25.0% of residents enrolled in formal education.
Primary school students make up 10.7% of the population, secondary students account for 7.0%, and tertiary students represent 2.3%.
Frequently Asked Questions - Education
Schools Detail
Getting around Perth (Tas.) means driving: households keep an average of 1.7 vehicles, and scheduled services reach only a handful of stops. Service data is built from operators' published GTFS timetables; vehicle ownership is from the 2021 Census.
Detail
Public transport services in Perth include 2 active bus stops. These stops are served by 2 routes, which provide a combined 433 passenger trips every week. Accessibility is limited, with residents living an average of 742 meters from the nearest stop. The suburb is primarily residential, and 96% of commuting residents drive a car to work. Average vehicle ownership is 1.7 cars per dwelling, which exceeds the regional average. A small proportion of residents (5.3%) worked from home, according to the 2021 Census, which may have been influenced by pandemic conditions.
Transit service frequency averages 61 trips per day across all routes, which translates to approximately 216 weekly departures per transit stop.
Frequently Asked Questions - Transport
Transport Stops Detail
64.3% of residents in Perth (Tas.) report no long-term health condition. 6.0% need daily assistance with core activities, and 52.1% hold private health cover. The standardised death rate runs at 5.5 per 1,000 residents. Health conditions, assistance needs and insurance are 2021 Census measures; the death rate comes from current ABS releases.
Detail
Analysis of mortality rates and chronic illness prevalence indicates that Perth faces notable health challenges, with common medical issues present across various age groups. Approximately 52% of the population, representing about 1,958 individuals, have private health insurance, which is slightly lower than the SA2 average but higher than the Regional Tas. average of 49.1%. Arthritis and mental health conditions are the most prevalent health issues, affecting 10.3% and 9.0% of local residents, respectively. A total of 64.3% of residents reported having no chronic medical conditions, compared to 62.0% across Regional Tas..
Chronic health issues are slightly elevated among working-age residents. Seniors aged 65 and over make up 21.5% of the population, totaling 808 residents, which is lower than the Regional Tas. proportion of 24.9%. Health metrics for local seniors are generally consistent with national averages.
Frequently Asked Questions - Health
Perth (Tas.) is largely Australian-born, at 91.8% of residents, with 2.2% speaking a language other than English at home. The largest reported ancestries are English (37.1%) and Australian (35.6%). Ancestry, language and country of birth are counted only by the Census, so these are 2021 figures.
Detail
Cultural diversity metrics are below average, with 91.8% of residents born in Australia, 94.7% holding citizenship, and 97.8% speaking only English at home. Christianity is the dominant religion, practiced by 45.6% of the population. The most distinct variance is in Judaism, which is practiced by no residents, compared to 0.1% of the population in Regional Tas.. The most common ancestries in Perth are English at 37.1%, Australian at 35.6%, and Scottish at 7.6%. Certain minor ethnic backgrounds show differences compared to regional averages, with Dutch ancestry overrepresented at 2.0% compared to 1.7% regionally, Hungarian at 0.2% compared to 0.1% regionally, and Aboriginal ancestry underrepresented at 2.3% compared to 4.1% regionally.
Frequently Asked Questions - Diversity
The median resident of Perth (Tas.) is 38. That is 1 year younger than at the 2021 Census. 26.6% of residents are aged 15 to 34. Age cohorts are not raw Census counts: the Census split is re-based to the latest ABS population estimates and state projections.
Detail
The median age of 38 in Perth is lower than the Regional Tas. average of 45, matching the Australian median of 38. The 25 - 34 age bracket is overrepresented at 15.7% locally, while the 45 - 54 bracket is underrepresented at 8.7%. Since the 2021 Census, the 75 to 84 age group grew from 6.2% to 8.0% of the population, and the 25 to 34 group rose from 14.5% to 15.7%. Conversely, the 45 to 54 cohort fell from 12.0% to 8.7%, and the 55 to 64 group declined from 13.7% to 12.6%.
Long-term forecasts for 2041 project significant shifts, with the 85+ cohort expected to grow by 66 residents, or 80%, increasing from 82 to 149. Residents aged 65+ are projected to account for 63% of total population growth, while the 0 to 4 and 5 to 14 age cohorts are expected to contract.
Frequently Asked Questions - Age
Data & MethodBoundaries, Sources & Method for Perth (Tas.)
9 of 14 data sections on this page were updated within the last 12 months — the newest current to Aug 2026.
Everything is aggregated to the Suburb (SAL) boundary shown above, on a 2021 Census baseline. Only 3 sections — housing, households and cultural diversity — still wait on the 2026 Census.
The ledger — source, cycle and currency by section
| Section | Source & update cycle | Currency |
|---|---|---|
| Updated within the last 12 months 9 sections | ||
| Population | ABS, GNAF, Geoscience Australia Annual (ABS ERP) | May 2026 3 months ago headline measures · 2021 Census baseline |
| Re-based to the ABS Estimated Resident Population (June 2025 release) and updated with new dwellings from GNAF address data. Current to May 2026, with the 2021 Census supplying the small-area baseline. | ||
| Age profile | ABS, Geoscience Australia, State governments Annual | May 2026 3 months ago headline measures · 2021 Census baseline |
| Age cohorts are re-based to the latest ABS population estimates and state projections, current to May 2026. Each cohort is held as a Census baseline and a current estimate. | ||
| Development & approvals | ABS, GNAF Monthly (ABS approvals) | Jun 2026 2 months ago headline measures · May 2026 baseline |
| Property sales & rents | Valuer General, Rental Board, ABS Weekly sales, quarterly rents | Aug 2026 this month all 21 measures |
| Sales from the state Valuer General register, refreshed weekly, and rents from quarterly rental bond lodgements. Both are read live each time this page loads, current to Aug 2026. | ||
| Infrastructure projects | Infrastructure Australia, State agencies, Local governments Daily | Aug 2026 this month all 6 projects tracked here |
| Project pipeline maintained continuously from Infrastructure Australia, state agencies, local government and public announcements. Records are added and revised daily; this area was last updated Aug 2026. | ||
| Employment | ABS, DEWR, JSA Quarterly (ABS SALM) | Mar 2026 5 months ago headline measures · 2021 Census baseline |
| Unemployment and labour force from ABS Small Area Labour Markets, current to Mar 2026. The growth outlook applies Department of Employment (now Jobs and Skills Australia) forecasts for all 19 industry divisions to the local industry mix, so it measures sector composition rather than local expansion and makes no allowance for population growth. Job demand comes from the same agency via its Internet Vacancy Index; industry and occupation structure from the 2021 Census. | ||
| Education | ABS, ACARA Annual (ACARA) | Aug 2026 this month headline measures · 2021 Census baseline |
| Transport | ABS, State Transport Departments Each timetable release | Jul 2026 last month headline measures · 2021 Census baseline |
| Services & amenities | Provider directories, ACECQA Continuous | Jul 2026 last month all 14 measures |
| Annual and financial-year sources 2 sections | ||
| Income | ABS, ATO Annual (ATO) | FY 2023 3 years ago headline measures · 2021 Census baseline |
| ATO taxable income statistics for FY 2023, indexed forward using the Wage Price Index. Census household income provides the distribution detail. | ||
| Health | ABS, ATO Annual | 2024 2 years ago headline measures · 2021 Census baseline |
| Census-measured — next update: 2026 Census 3 sections No more current small-area source exists for these, so they are labelled as Census-measured rather than implied to be current. | ||
| Housing | ABS 5-yearly (Census) | 2021 Census next update 2026 all 30 measures |
| Households | ABS 5-yearly (Census) | 2021 Census next update 2026 all 18 measures |
| Cultural diversity | ABS, Geoscience Australia 5-yearly (Census) | 2021 Census next update 2026 all 44 measures |
"Currency" is the most recent release feeding that section. Where the Census supplies the structural baseline underneath a current headline figure, the row says so.
How the numbers are built
Population
The Census provides the small-area baseline, aggregated from mesh blocks to this boundary. It is then re-based to the ABS Estimated Resident Population (June 2025 release), and new dwellings built since Census night are counted from address data — 160 validated new addresses here. The headline figure is therefore a current estimate for May 2026, not a 2021 count (3,472 at the 2021 Census → 3,760 now). Annual growth rates are compound (CAGR), not simple averages.
Age profile
Cohort shares are not raw Census counts. Every cohort is held as a pair — the Census baseline and a current estimate — and the split is re-based using ERP and state population projections, current to May 2026. Median age is the Census median plus modelled change since. Charts that show both are labelled "2021 Census vs Current Estimate".
Property sales
Sourced from the state valuation authority's sales register — current, not Census, and refreshed weekly. Medians are calculated from settled transactions in the period shown; periods with very low transaction counts are flagged or suppressed, because a handful of sales can move a median substantially.
Rents
Derived from state rental bond lodgement data, by dwelling type and bedroom count. Bonds are lodged at the start of a new tenancy, so this reflects new lettings, not the whole rented stock.
Development & infrastructure
Building approvals come from current ABS releases; development applications are collected from council and state planning portals; the infrastructure pipeline is compiled from Infrastructure Australia and local government sources. Applications are matched to this boundary by address or coordinates, so very recent lodgements may not yet appear.
Employment & income
Industry and occupation structure comes from the Census, but the headline labour-market indicators do not. Unemployment and labour force are derived from ABS Small Area Labour Markets (quarterly). The employment outlook applies Department of Employment forecasts for all 19 industry divisions to this area's own industry mix (the agency is now Jobs and Skills Australia), as does the Internet Vacancy Index used for job demand. Because it is weighted on industry composition alone, that outlook carries no allowance for local population growth — in fast-growing areas the real rise in local jobs will typically be higher. Income combines Census household income with ATO taxable-income statistics for FY 2023, indexed forward using the Wage Price Index.
Education, transport & amenities
School enrolments, ICSEA and performance come from ACARA's current release, not the Census. Public transport stops and service frequency are derived from GTFS timetable feeds published by state transport departments. Services and amenities are proximity and count scores built from provider directories, refreshed on their own cycle. The Census contributes only the travel-to-work and qualification measures.
Rankings and benchmarks. Where we rank this area, the comparison set is every area of the same boundary type — suburbs against suburbs, SA2s against SA2s. Benchmarks compare this area against its greater capital city region and the national figure for the same measure and period.
Limits worth knowing. Small areas carry larger error margins, and the ABS introduces small random adjustments to Census counts to protect confidentiality — so totals may not sum exactly. Estimates re-based from regional data describe the area's expected trajectory, not a direct count of it. Figures are indicative for research and are not financial, planning or valuation advice.
Cross-check us. The Census baseline for this boundary is at ABS 2021 Census QuickStats (SAL60503). QuickStats reports 2021 only — the figures on this page are more current wherever the ledger shows a later date.