Division Opisthokonta Cavalier-Smith, 1987 see Clade Opisthokonta Cavalier-Smith 1987, nom. cl. inval.
   Superkingdom Holomycota Liu, Steenkamp, Brinkmann, Forget, Philippe & Lang, 2009
     Kingdom Fungi R.T.Moore (1980) - fungi
       Subkingdom Dikarya Hibbett, T.Y. James & Vilgalys (2007)
         Phylum Basidiomycota R.T.Moore (1980) - basidiomycetes
           Subphylum Wallemiomycotina Doweld (2014)
             1 Class Geminibasidiomycetes H.D.T. Nguyen & Seifert (2015) see Class Wallemiomycetes Zalar, de Hoog & Schroers (2005)
             2 Class Wallemiomycetes Zalar, de Hoog & Schroers (2005)