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  • Large super funds income tax gap

    This information is about estimating the large superannuation (super) funds income tax gap. This gap forms a part of our overall tax performance program.

    For the purposes of our tax gap estimates, the large superpopulation is all super funds other than the SMSFs and Small APRA funds. Typically, large super funds have thousands or millions of members.

    For 2018–19, we estimate the net income tax gap for large super funds to be 1.3% or $113 million. In other words, we estimate that large super funds paid around 99% of the total theoretical tax payable in 2018–19.

    Small APRA funds, which are not included in this analysis, have fewer than five members and have similar characteristics to self-managed super funds (SMSFs). These funds are covered in our Small super funds income tax gap.

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      Last modified: 19 Oct 2021QC 56335