Rich baby boomers who use tax-free super as an estate planning tool, should not be able to continue to do so, Australia's biggest superannuation fund has warned.

The industry fund's submission to the Abbott government's tax white paper takes the view of financial system inquiry head David Murray, whose report noted that there were inequities in the current system, with wealthier people using super as a tax-minimisation vehicle.

As more submissions roll into the tax review, the sacred cow tax breaks of negative gearing and capital gains tax (CGT) concessions have also featured heavily.

The submission also stated that Australian Super agrees with Industry Super Australia's submission, which had highlighted that rich old men get the best deal out of super tax concessions.

"The taxpayer burden to provide concessions to the superannuation system should have some limits applied to it," Australian Super's head of policy Louise du Pre-Alba said in the submission.