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  • Large super funds income tax gap 2017-18

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information 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, large super funds are funds regulated by the Australian Prudential Regulation Authority (APRA) and have five or more members. Typically, large super funds have thousands or millions of members.

    For 2017–18, we estimate the net income tax gap for large super funds to be 1.2% or $149 million. In other words, we estimate that large super funds paid around 99% of the total theoretical tax payable in 2017–18.

    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: 11 May 2022QC 69570