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Australian tax gaps – overview

The concept of tax gaps, why and how we measure them, links to our latest Australian taxpayer segments and taxes data.

Last updated 28 October 2026

Overview of tax gaps

What Australian tax gaps are and a list of them by category.

Annual tax gap findings

Our latest gross and net gap estimates.

The performance of the tax system 2023–24

Understanding the tax gap to help understand the overall performance of the tax system in 2023–24.

Payment gap

Measuring and estimating non-payment and what it tells us about tax and superannuation performance.

Why we measure the tax gap

Why we measure and how we address tax gaps.

Engagement, advice and assurance

How we ensure our tax gap estimates are reliable, credible and meaningful.

Reliability assessment

The 10 reliability criteria and resultant ratings for our tax gap estimates.

Tax gap program summary findings

A summary of all tax gap estimates produced for the 2023–24 financial year.

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