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  • Small super funds income tax gap

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

    For the purpose of this analysis, we define small super funds as those with no more than six members. The small super fund lodged population for 2018–19 consists of approximately:

    • 513,000 self-managed super funds (SMSFs)
    • 1,800 small Australian Prudential Regulation Authority (APRA) regulated funds.

    For 2018–19, we estimate a net gap of 2.8% or $43 million. In other words, we estimate that small super funds paid around 97% of the total theoretical tax payable in 2018–19.

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      Last modified: 19 Oct 2021QC 56336