What is an untaxed scheme?

If your super is an untaxed scheme, this means tax is charged when your benefit is paid or rolled over to a taxed scheme. It does not mean no tax applies.

Gold State Super, West State Super and the WA Public Sector Pension Scheme are all untaxed schemes.

Most super funds are 'taxed' funds, which means the tax is paid upfront. GESB Super is a taxed scheme.

Learn more about how super is taxed.

Page last updated 22 January 2026