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  • Trends and latest findings

    The fuel tax credits net gap estimate for 2018–19 is a small, negative gap of −$7.1 million (−0.1%). This negative gap is a result of fuel tax credits underclaims slightly exceeding overclaims. This means that some taxpayers who are entitled to receive fuel tax credits have not claimed their full entitlement.

    The underclaiming element is likely due to:

    • conservative estimates
    • perceived complexity
    • being unaware of rate increases.

    The overclaiming element is largely due to:

    • an increase in use of data from global positioning system (GPS) or telematics technologies to make claims, where
    • data assumptions and methodologies in these systems may not be accurate.

    Table 1 shows the fuel tax credits claims, compliance, and gross and net fuel tax credits gap estimates for the period 2014–15 to 2018–19.

    Table 1: Fuel tax credits gap, 2014–15 to 2018–19

    Element

    2014–15

    2015–16

    2016–17

    2017–18

    2018–19

    Credit payments ($m)

    6,082

    6,142

    6,329

    6,948

    7,177

    Gross gap ($m)

    −42

    −57

    −51

    −55

    -47

    Amendments ($m)

    −37

    −47

    −43

    −46

    -40

    Net gap ($m)

    −6

    −10

    −8

    −9

    -7

    Gross gap (%)

    −0.7%

    −0.9%

    −0.8%

    −0.8%

    -0.7%

    Net gap (%)

    -0.1%

    −0.2%

    −0.1%

    −0.1%

    -0.1%

    Figure 1 shows the trend as a percentage.

    Figure 1: Fuel tax credits gross and net gap percentages, 2014–15 to 2018–19

    Figure 1: Image shows the gross and net gap in percentage terms as outlined in Table 1.

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      Last modified: 19 Oct 2020QC 57176