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  • Superannuation guarantee gap

    The superannuation guarantee (super guarantee) gap is an estimate of the difference between the value of super guarantee contributions required to be paid under the law and actual super guarantee contributions made.

    We refer to this as the net gap as it recognises the impacts of our compliance activities. The gap without our compliance action is referred to as the gross gap.

    Estimate of the tax gap

    Our estimate of the net gap covers a six-year period between 2011–12 and 2016–17. For 2016–17, we estimate the super guarantee net gap to be $2.3 billion. This represents 3.9% of the theoretical estimated super guarantee amount employers were required to pay.

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      Last modified: 17 Oct 2019QC 57181