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  • Superannuation funds


    Fund chapter


    Fund chapter tables


    Fund detailed tables


    Taxation statistics - whole document


    This chapter provides information on superannuation funds, as reported on their income tax returns. Super funds hold contributions in trust and invest these contributions to provide retirement benefits for their members.

    Broadly, the fund taxpayer population is divided into two categories: regulated and non-regulated funds. Only regulated funds (as defined under the Superannuation Industry (Supervision) Act 1993) qualify as complying super funds for tax purposes and receive tax concessions. Regulated funds can be one of six types:

    Australian Prudential Regulation Authority (APRA) regulated:

    • corporate or employer-sponsored funds
    • industry funds
    • retail funds
    • public sector funds
    • small APRA funds

    ATO regulated:

    • self-managed super funds.

    Corporate, industry, retail and public sector funds are funds with more than four members, and may be either public or non-public offer funds. In this chapter, they have been aggregated into a category called 'large APRA fund types'. Most funds with fewer than five members are self-managed super funds. Small APRA funds are small funds (with less than five members) regulated by APRA.

    As self-managed super funds lodge a different income tax return to other funds, their income and deduction tables are presented separately in this chapter.

    For more information about the super system, refer to chapter 15.


    For the 2009-10 income year:

    • 377,693 funds lodged returns, a 4.8% increase from 2008-09
    • funds reported total income of $112.1 billion, a 2.4% decrease from 2008-09
    • total fund deductions were $35.5 billion, a 19.3% decrease from 2008-09
    • funds were liable for $7.2 billion in net tax, a 26.7% increase from 2008-09.
      Last modified: 01 May 2012QC 25367