Misalignment of gas and stellar rotation in galaxies can give clues to the origin and processing of accreted gas . Integral field spectroscopic observations of 1213 galaxies from the SAMI Galaxy Survey show that 11 % of galaxies with fitted gas and stellar rotation are misaligned by more than 30 ^ { \circ } in both field/group and cluster environments . Using SAMI morphological classifications and Sérsic indices , the misalignment fraction is 45 \pm 6 % in early-type galaxies , but only 5 \pm 1 % in late-type galaxies . The distribution of position angle offsets is used to test the physical drivers of this difference . Slower dynamical settling time of the gas in elliptical stellar mass distributions accounts for a small increase in misalignment in early-type galaxies . However , gravitational dynamical settling time is insufficient to fully explain the observed differences between early- and late-type galaxies in the distributions of the gas/stellar position angle offsets . LTGs have primarily accreted gas close to aligned rather than settled from misaligned based on analysis of the skewed distribution of PA offsets compared to a dynamical settling model . Local environment density is less important in setting the misalignment fractions than morphology , suggesting that mergers are not the main source of accreted gas in these disks . Cluster environments are found to have gas misalignment driven primarily by cluster processes not by gas accretion .