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  • Small super funds income tax gap

    In this document, you'll find information 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 four members. The small super fund lodged population for 2017–18 consists of approximately:

    • 524,000 self-managed super funds (SMSFs)
    • 2,000 small Australian Prudential Regulation Authority (APRA) regulated funds.

    For 2017–18, we estimate a net gap of 2.5% or $41 million. In other words, we estimate that small super funds paid around 97.5% of the total theoretical tax payable in 2017–18.

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      Last modified: 19 Oct 2020QC 56336