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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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Smithfield (Qld) has an estimated 8,554 residents, up from 6,664 at the 2021 Census — a change of 1,890 people, or 28.4%. Growth has averaged 5.5% a year over five years, faster than 94% of areas nationally. 424 new addresses have been validated here since Census night. Interstate and internal migration accounts for 60.0% of that increase. That puts 653 residents on each 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
As of Aug 2026, the suburb of Smithfield (Qld) has a resident population evaluated at approximately 8,554, drawing on AreaSearch analysis of ABS regional releases and post-Census address validations. This represents an expansion of 1,890 people (28.4%) from the 6,664 people counted during the 2021 Census. The updated figure builds upon an estimated resident population of 8,547 from the June 2025 ABS ERP release alongside 424 validated new addresses added following the Census date. With a density of 652 persons per square kilometer, the area retains ample physical space alongside future development capacity.
The suburb's 28.4% expansion since the 2021 census outstripped both the SA4 region (7.6%) and the Rest of Qld, establishing it as a regional growth frontrunner. Interstate arrivals served as the principal catalyst, accounting for roughly 60.0% of recent population additions, though natural increase and overseas arrivals also yielded positive gains. Projections for the suburb of Smithfield (Qld) utilise 2024 ABS/Geoscience Australia SA2 datasets pegged to a 2022 baseline. For periods beyond 2032 or locations outside this series, Queensland State Government SA2 forecasts (issued in 2023 from 2021 data) are integrated; because state figures omit age breakdowns, AreaSearch applies age-bracket weightings from the 2023 ABS Greater Capital Region release (2022 base). Demographically, the locality sits within the upper quartile of regional non-metropolitan growth across Australia, with aggregate SA2 modelling projecting an influx of 2,539 persons by 2041, representing a 29.6% cumulative rise over the 16 years.
Frequently Asked Questions - Population
539 new dwellings have been approved in Smithfield (Qld) over the past five years, an average of 107 a year. That places the area in the 86th percentile for residential development activity nationally, about 13 approvals per 1,000 residents a year. Of the 82 dwellings approved in the latest reporting year, 98% were detached houses and the rest townhouses or apartments. Approvals are currently running at an annualised 30, well below 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
Statistical evaluations of ABS residential approvals by AreaSearch show that Smithfield has averaged roughly 107 dwellings granted planning approval each year, yielding approximately 539 homes across the last 5 financial years. Within FY-25 to date, 30 approvals have been lodged. Over the past 5 financial years (from FY-21 to FY-25), an influx of 4.9 new residents has emerged for each dwelling constructed, creating an environment where demand substantially outpaces construction, commonly putting upward pressure on home values and stimulating buyer demand. Expected construction cost averages $503,000 for newly approved residences, consistent with regional patterns.
Meanwhile, commercial planning approvals have reached $18.3 million during this financial year, pointing to steady commercial expansion. Per capita residential building approvals in Smithfield exceed the Rest of Qld by 76.0%, providing diverse opportunities for purchasers notwithstanding a moderating pace of building activity in recent times. This intensity is substantially above national benchmarks, demonstrating elevated developer appetite. Detached houses account for 98.0% of recent building consents while attached dwellings comprise 2.0%, reinforcing the low-density urban character that appeals to buyers seeking space. An average ratio of approximately 233 people per approval highlights a shifting local market. Long-term projections suggest Smithfield will expand by 2,532 residents up to 2041 relative to the latest AreaSearch quarterly figures. Under current planning trends, future residential additions appear well positioned to satisfy demand, generating supportive buying conditions and potentially accommodating demographic growth above baseline forecasts.
Frequently Asked Questions - Development
Development applications around Smithfield (Qld)
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| Lodged | Address | Description | Type | Distance | Status |
|---|
SOURCE: Planning portals and council registers, compiled by AreaSearch. Distance & bearing measured from the suburb midpoint.
AreaSearch tracks 2 current infrastructure and development projects inside Smithfield (Qld), worth an estimated $50 million. A further 36 sit in the immediately surrounding suburbs, taking the tracked pipeline within reach of the area to $3.72 billion. 12 are already under construction and 14 are due for completion within three years. The pipeline spans residential development, communities, precincts & urban renewal and education & training. 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
Urban development, planning strategies, and public infrastructure works play a pivotal role in shaping local community performance. AreaSearch has pinpointed 9 distinct major initiatives expected to influence the district, highlighted by developments such as Half Moon Bay Estate, Woolworths Trinity Beach Shopping Centre, Seascape Terraces, Trinity Park, and Bluewater Living.
Professional plan users can use the search below to filter and access additional projects.
INFRASTRUCTURE SEARCH
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Frequently Asked Questions - Infrastructure
Seascape Terraces, Trinity Park
Residential development featuring terraced housing and apartments in Trinity Park. Multiple building types proposed with contemporary tropical architecture and landscaped outdoor spaces.
Half Moon Bay Estate
A community title scheme estate featuring 249 residential house and land packages on a 19.58ha beachfront site at Trinity Park. Approved by Cairns Regional Council, the project will dedicate about 35% of the site to open space, including a mangrove conservation area and wetlands rehabilitation.
Navigation Drive Road Link
Construction of a new two-lane trunk road linking the existing sections of Navigation Drive between Trinity Beach and Trinity Park. The project will improve local connectivity, reduce reliance on the Captain Cook Highway and support future growth in the northern beaches area. Works remain in progress with completion targeted for December 2025, subject to weather and site conditions.
Woolworths Trinity Beach Shopping Centre
A $60 million retail development by Fabcot Pty Ltd, Woolworths' property arm. Following years of planning delays and legal challenges, construction is underway with completion targeted for Q2 2027. The project features a 3,800sqm full-line Woolworths supermarket, approximately 15 specialty retail stores, a medical/consulting precinct, 269 on-grade car parks, six direct-to-boot bays, and four electric vehicle charging stations.
The Palms
The Palms is a major masterplanned redevelopment of the former Paradise Palms Golf Course into a mixed-use precinct. The project features approximately 330 residential lots and the $210 million Reefsedge Waterpark and Tourist Park, which includes over 20 water slides, resort pools, 364 villas, and 47 caravan sites. The site also incorporates a proposed Catholic primary school and a village hub with retail and dining. Civil works are ongoing, with the waterpark and resort components targeted for a mid-2026 opening.
Northern Beaches Water Network Upgrade
Council's 10-year program (circa $31m) to install and replace trunk and distribution water mains across Cairns' Northern Beaches to improve flow, reduce breakages, and increase reliability for about 34,000 residents. Staged delivery: Stages 1-5 completed (2015-2020), Stage 6 Kamerunga Road underway, Stage 7 Trinity Beach mains and booster station planned by Dec 2026, Stage 8 Paradise Palms to Clifton Beach trunk main planned by Jun 2032.
Johanna Road Residential Development
Completed in 2024, a fully leased 20-dwelling build-to-rent estate (mix of 1, 2 and 3 bedroom homes) at Trinity Beach, designed for long term rental demand and positioned near JCU and Smithfield services.
The Yeinie Building
The Yeinie Building, formerly the Cairns Tropical Enterprise Centre, is JCU's completed four-storey, 3500 sqm mass-timber health, teaching and research facility in the Dugurrdja Precinct beside Cairns Hospital. It brings together clinical teaching, service delivery, nursing and medicine training, clinic consulting rooms, a demonstration ward, a 10-bed hospital ward, and research spaces supporting tropical health, health innovation, digital technology and data science for Far North Queensland.
4,711 residents of Smithfield (Qld) are employed, from a labour force of 4,851. Unemployment sits at 2.9%, with participation at 69.0%. Weighted for its industry mix, the area's sectors are forecast to grow about 6.7% nationally over five years. That reflects industry composition only and makes no allowance for local population growth, so in an area growing as fast as this one it understates the likely rise in local jobs. Unemployment and labour force come from ABS Small Area Labour Markets, updated quarterly; the industry and occupation profile is from the 2021 Census.
Detail
Smithfield possesses a capable labour pool featuring prominent representation across core essential service industries and a low jobless rate of 2.9%, according to AreaSearch regional aggregations. As of March 2026, employed residents tally 4,711, while local unemployment sits 1.0% under the 3.9% recorded across Regional Qld. Labor force participation stands at 69.0%, above the 64.2% benchmark in Regional Qld. Census records show 14.7% of employed locals engaged in remote work from home, though pandemic-era restrictions during that survey period should be noted. Local workers are largely clustered within health care & social assistance, accommodation & food, alongside education & training.
The community exhibits pronounced industry concentration in accommodation & food, capturing a workforce proportion 1.4 times that of the wider region. Conversely, agriculture, forestry & fishing accounts for only 1.1% of employment relative to 4.5% regionally. Despite local employment hubs, comparison of resident worker tallies with local jobs suggests significant outbound commuting for work. Over the year leading to March 2026, AreaSearch evaluation of ABS and SALM indicators shows the local labour force grew by 0.2% while employment contracted by 1.1%, leading to a 1.2 percentage points lift in the jobless rate. Across Regional Qld over the same timeframe, employment inched up 0.1%, the workforce grew 0.3%, and unemployment lifted by 0.1 percentage points. Looking ahead, Mar-26 industry projections from Jobs and Skills Australia shed light on future workforce trajectories. Nationally, job volumes are projected to rise by 6.6% across five years and 13.7% over ten years. Weighting these sectoral forecasts against Smithfield's specific employment distribution indicates local job opportunities could increase by 6.7% across five years and 13.8% over ten years, representing an illustrative proportional model independent of localised demographic shifts.
Frequently Asked Questions - Employment
Median household income in Smithfield (Qld) is $1,840 a week (about $96,000 a year), with median personal income at $816 a week. ATO records put median taxable income at $50,742 a year against an average of $61,545. 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
ATO postcode-level taxation data for financial year 2023 compiled by AreaSearch indicates that Smithfield taxpayers recorded a median income of $50,742 and an average income of $61,545, trailing national averages and comparing with $53,146 (median) and $66,593 (average) in Regional Qld. Adjusted for an 11.36% increase in the Wage Price Index since financial year 2023, March 2026 estimates indicate an updated median of $56,506 and an average of $68,537. Census 2021 metrics position household, family, and individual incomes around the national 53rd percentile. In terms of earnings distribution, 37.4% of residents (3,199 individuals) earn between $1,500 - 2,999, which aligns with 31.7% in the broader region.
Housing outlays absorb 17.1% of income, while overall earnings place disposable income in the 54th percentile and the suburb in the 6th decile of the SEIFA income index.
Frequently Asked Questions - Income
Smithfield (Qld) had 2,311 occupied dwellings at the 2021 Census, 91% detached houses and 6% apartments. 44% are owned with a mortgage, 33% rented and 23% owned outright. At that Census the median rent was $420 a week and the median mortgage repayment $1,755 a month. Rent absorbs 22.8% of household income here and mortgage repayments 22.0%. Dwelling stock, tenure and housing costs are 2021 Census measures — the only source that counts dwellings at this boundary size.
Detail
At the latest Census, separate houses made up 91.3% of dwellings in Smithfield with 8.7% classified as other residential formats such as apartments and semi-detached units, compared to 76.4% houses and 23.6% other dwellings across Regional Qld. Full home ownership was lower than the regional standard at 23.3%, with the balance consisting of mortgaged properties (43.7%) and rental housing (33.0%). Median monthly mortgage costs sat at $1,755, exceeding the Regional Qld benchmark of $1,655, while weekly median rent reached $420 compared to $345 regionally. Relative to national figures, local mortgage obligations are below Australia's $1,863 average, whereas local rents notably exceed the national benchmark of $375.
Frequently Asked Questions - Housing
Smithfield (Qld) counted 2,311 households at the 2021 Census, an estimated 2,966 today, averaging 2.6 people each. 33% are couples with children, against 29% couples without children. 19% of households are people living alone, and families average 1.4 children. Household and family composition is measured only by the Census, so these are 2021 figures.
Detail
Families constitute 75.2% of local households, encompassing couples with children at 32.9%, childless couples at 29.0%, and single parent homes at 11.9%. Non-family living arrangements account for 24.8%, split between sole-occupant residences at 19.2% and group living situations at 5.7%. The typical household contains 2.6 people, slightly above the Regional Qld median of 2.5.
Frequently Asked Questions - Households
25.0% of adults in Smithfield (Qld) hold a university qualification, including 17.3% with a bachelor degree and 5.1% with postgraduate qualifications. A further 26.4% hold a vocational qualification. 2 schools serve the area, with 1,651 enrolment places and an average ICSEA of 1,015 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
Tertiary attainment in Smithfield sits below nationwide figures, with 25.0% of individuals aged 15+ holding higher education degrees compared to 30.4% across Australia, indicating opportunities for further educational advancement. Bachelor degrees constitute 17.3% of qualifications, followed by postgraduate degrees at 5.1% and graduate diplomas at 2.6%. Technical and trade qualifications are widely held, with 38.7% of residents aged 15+ possessing vocational credentials, including 12.3% holding advanced diplomas and 26.4% holding certificates. A substantial 34.6% of residents are actively undertaking formal studies. Among this student cohort, primary education accounts for 10.2%, tertiary courses comprise 10.2%, and secondary schooling represents 7.9%.
Frequently Asked Questions - Education
Schools Detail
Public transport in Smithfield (Qld) reaches 22 stops on 9 routes, timetabled for about 1,600 services a week. The typical home sits about 400 m from its nearest stop. Buses carry the largest share of public transport commuters. Households keep an average of 1.6 vehicles. Stop and service counts are built from operators' published GTFS timetables and refresh with each timetable release; vehicle ownership is from the 2021 Census.
Detail
Commuters in Smithfield have access to 22 transport stops providing bus services across 9 distinct routes, delivering 1,564 weekly passenger trips. Transport infrastructure provides convenient access, with an average distance of 397 meters to the nearest stop. Because the suburb is primarily residential, outward travel is common, with private cars accounting for 92% of journeys. Households hold an average of 1.6 vehicles. In addition, 14.7% of workers reported working from home during the 2021 Census, subject to potential COVID-19 influences. Buses run at an average frequency of 223 trips per day across the network, which translates to approximately 71 weekly trips for each transport stop.
Frequently Asked Questions - Transport
Transport Stops Detail
76.7% of residents in Smithfield (Qld) report no long-term health condition. 4.1% need daily assistance with core activities, and 51.6% hold private health cover. The standardised death rate runs at 5.0 per 1,000 residents. Health conditions, assistance needs and insurance are 2021 Census measures; the death rate comes from current ABS releases.
Detail
General health indicators in Smithfield demonstrate favourable results across both younger and older cohorts, marked by below-average chronic illness rates and standard mortality measures. Private hospital or medical insurance is maintained by roughly 52% of the population (~4,413 people). Mental health conditions (7.1%) and arthritis (6.1%) represent the most prevalent diagnosed ailments, yet 76.7% of residents reported having no long-term medical conditions, surpassing the 67.6% recorded across Regional Qld. Working-age cohorts maintain strong general health with minimal chronic disease. Residents aged 65 and over make up 13.4% of the population (1,146 people), well below the 20.3% observed in Regional Qld, with local seniors scoring higher on national health rankings than the community as a whole.
Frequently Asked Questions - Health
27.9% of Smithfield (Qld) residents were born overseas and 18.3% speak a language other than English at home. The largest reported ancestries are English (25.2%) and Australian (22.6%). 3.8% of residents identify as Aboriginal and/or Torres Strait Islander. Ancestry, language and country of birth are counted only by the Census, so these are 2021 figures.
Detail
Smithfield displays a high degree of multicultural diversity, with overseas-born individuals making up 27.9% of residents and 18.3% using a language other than English in the home. Christianity represents the most common religious affiliation at 43.7%. The most significant proportional divergence appears within the Other religious classification, which stands at 1.7% in the suburb versus 0.8% in Regional Qld. Regarding reported parental heritage, English ancestry leads at 25.2%, followed by Australian at 22.6% and Other ancestry at 12.1%, the latter substantially exceeding the regional benchmark of 6.9%. Notable variations also appear across specific backgrounds: Korean ancestry accounts for 1.0% locally (compared to 0.2% regionally), French represents 0.7% (against 0.5%), and New Zealand stands at 0.9% (matching 0.9% regionally).
Frequently Asked Questions - Diversity
The median resident of Smithfield (Qld) is 33, younger than 82% of areas nationally. That is 1 year younger than at the 2021 Census. 32.8% 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
Smithfield possesses a comparatively younger age distribution than Regional Qld. Adults aged 25 - 44 account for 31.9% of the population as at August 2026 against 25.5% across Regional Qld, whereas retirees and seniors aged 65+ comprise only 13.4% compared to 20.4% regionally. The estimated median age sits at 33 as at August 2026, down from 34 at the 2021 Census, which was 8 years lower than Regional Qld's median of 41 and below the national median of 38 at that Census. The most pronounced shift since the Census is within the 45 - 64 age bracket, falling from 23.2% to an estimated 19.7%.
Projections to 2041 indicate adults aged 25 - 44 will generate the largest numeric gain, expanding by 954 residents (35%) to 3,683, while the 65+ bracket is projected to experience the fastest relative growth, rising 54% to 1,761.
Frequently Asked Questions - Age
Data & MethodBoundaries, Sources & Method for Smithfield (Qld)
9 of 14 data sections on this page were updated within the last 12 months — the newest current to Oct 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) | Aug 2026 2 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 Aug 2026, with the 2021 Census supplying the small-area baseline. | ||
| Age profile | ABS, Geoscience Australia, State governments Annual | Aug 2026 2 months ago headline measures · 2021 Census baseline |
| Age cohorts are re-based to the latest ABS population estimates and state projections, current to Aug 2026. Each cohort is held as a Census baseline and a current estimate. | ||
| Development & approvals | ABS, GNAF Monthly (ABS approvals) | Aug 2026 2 months ago headline measures · Jul 2026 baseline |
| Property sales & rents | Valuer General, Rental Board, ABS Weekly sales, quarterly rents | Oct 2026 this month headline measures · Sep 2026 baseline |
| 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 Oct 2026. | ||
| Infrastructure projects | Infrastructure Australia, State agencies, Local governments Daily | Apr 2026 6 months ago all 2 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 Apr 2026. | ||
| Employment | ABS, DEWR, JSA Quarterly (ABS SALM) | Mar 2026 7 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) | Sep 2026 last month headline measures · 2021 Census baseline |
| Transport | ABS, State Transport Departments Each timetable release | Jul 2026 3 months ago headline measures · 2021 Census baseline |
| Services & amenities | Provider directories, ACECQA Continuous | Sep 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 — 424 validated new addresses here. The headline figure is therefore a current estimate for Aug 2026, not a 2021 count (6,664 at the 2021 Census → 8,554 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 Aug 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 (SAL32579). QuickStats reports 2021 only — the figures on this page are more current wherever the ledger shows a later date.