According to the ATO, as at 30 June 2018, over 15.6 million Australians had a super fund account.  Approximately 39% of these people have more than one super account.  Those with multiple superannuation accounts will usually have accounts with only a small balance.

Generally, the consolidation of multiple superannuation accounts is recommended to avoid administration costs and, as the Government plans to automatically transfer inactive small balance funds to the ATO, it would be wise to consolidate.

Those of you who do have multiple superannuation accounts with small balances should also review these to ensure that any insurance component is not lost in this broad brush approach by the ATO!  The insurance may not be replaceable.