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Reliability of the large super funds income tax gap

How we make sure the large super funds income tax gap estimate is reliable.

Published 3 November 2025

We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability rating for this gap estimate is high with a score of 22.

Our gap estimates remain sensitive to assumptions made, particularly to non-detection and the selection bias estimated within our compliance approach. Our confidence in the underlying data and population coverage informing the estimates is high.

Figure 3: Reliability rating scale from very low to very high – large super funds income tax gap

The large super funds income tax gap estimate has a rating of 22, which is high. 
The rating scale is from very low (1-10), low (11-15), medium (16-20), high (21- 25), very high (26-30).

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