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  • Alcohol tax gap

    This information is about estimating the alcohol tax gap. This gap forms a part of our overall tax performance program.

    The alcohol tax gap includes excise and customs duties. It does not include wine equalisation tax, as we publish a separate Wine equalisation tax gap.

    For the purposes of estimating this gap, we look at all entities who are required to pay these amounts. This can incorporate a wide range of entities whose obligations arise in one of two ways, from either:

    • delivering excisable alcohol products into the Australian domestic market for home consumption (domestic production)
    • importing excise equivalent goods into Australia.

    We also examine entities who are not meeting their obligations, such as through unlicensed or under-reported manufacture. It is these entities that create the gap.

    The domestic population is identified through excise returns and claims, while the importing population is identified through customs data.

    For 2018–19, we estimate a net alcohol tax gap of 9%, or $582 million. Viewed from the reverse this means that just over 90%, or nearly $5.9 billion, of the total theoretical tax payable was paid in 2018–19.

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      Last modified: 19 Oct 2021QC 63955