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Overview

The role of super guarantee in the community.

Published 31 October 2024

For 2021–22, we estimate a net super guarantee (SG) gap of $5.2 billion or 6.3%. This means we expect to collect approximately 94% of the total theoretical SG liability.

We recognise the importance of SG to the Australian community, and its vital role in providing for people’s retirement. Our role is to administer the SG system and the SG charge.

This gap forms part of our overall tax performance program. Find out more about the concept of tax gaps and the latest gaps available.

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