Show download pdf controls
  • Measuring the gap

    The large super funds income tax gap reflects only the compliance gap. It does not include the impact of tax concessions or other legislated benefits, meaning it does not measure the policy gap.

    The gross tax gap is estimated after pre-lodgment activities but prior to compliance activities. The net gap is estimated after compliance activities.

    The tax gap estimate is calculated using a model-based bottom-up approach, with expert views informing the assumptions. A high level of taxpayer engagement, combined with data we capture, also informs these estimates. We use our operational data to estimate the total value of non-compliance across the market.

    The reliability of this method has been assessed as being medium by an independent expert panel.

    Return to:

      Last modified: 17 Oct 2019QC 56335