eukaryotes see Domain Eukaryota Chatton, 1925
   Kingdom Protozoa Goldfuss, 1818 [paraphyletic] - protozoa
     Subkingdom Sarcomastigota Cavalier-Smith, 1983 [paraphyletic] see [unranked] dorsates Cavalier-Smith, 2021
       Infrakingdom Opizoa Cavalier-Smith, 2021 [paraphyletic]
         Phylum Opisthosporidia Karpov, Aleoshin & Mikhailov, 2014 [sister group to excluded taxa] see Kingdom Fungi R.T.Moore (1980)
           1 Subphylum Rozellidia Cavalier-Smith, 2021 [monotypic] see Phylum Rozellomycota Doweld (2013)
           2 Subphylum Aphelidia Cavalier-Smith, 2021 [monotypic] see Phylum Aphelidiomycota Tedersoo, Sánchez-Ramírez, Kõljalg, Bahram, M. Döring, Schigel, T.W. May, M. Ryberg & Abarenkov (2018)
           3 Subphylum Microsporidia Balbiani, 1892 see Phylum Rozellomycota Doweld (2013)