ATO logo

Deductions for APRA-regulated super funds

Guidance for expenses generally deductible for a super fund.

20 November 2025

 

Guidance for APRA-regulated super funds on expense deductions.

Understand how to determine whether an expense is capital or capital in nature.

Guidance for when expenses need to be apportioned for APRA funds.

Types of expenses which may be deductible under the general deduction provision for APRA funds.

QC53121