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Small super funds income tax gap

How we estimate and reduce the small super funds income tax gap for 2022–23.

Published 3 November 2025

Latest estimates and trends for the small super funds income tax gap

Compare the 2022–23 small super funds income tax gap with trends from previous years.

ATO action to reduce the small super funds tax gap

How we support our clients to meet their small super funds income tax gap obligations.

Methodology for estimating the small super funds income tax gap

Learn the method we use to estimate the small super funds income tax gap.

Reliability of the small super funds income tax gap estimate

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

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