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  • Trends and latest findings

    The fuel excise tax gap is estimated to be $90 million in 2018–19 or 0.5% of total theoretical liability. Over the period 2013–14 to 2018–19, the estimated net fuel excise tax gap ranges from 0.5% to 2.1%.

    The gap has been on an overall downward trend since its first estimate for the 2013–14 financial year. From 1 January 2018, the government introduced an improved mandatory reporting requirement to enhance the accuracy of Australia's transport fuel statistics for petroleum and other fuels. Since then the gap has reduced to the current 0.5% of the total value of excise and duty for 2018–19.

    Table 1 shows the excise and duty reported, amendments and the gross and net fuel excise gap estimates from 2013–14 to 2018–19.

    Table 1: Fuel excise tax gap, 2013–14 to 2018–19

    Element

    2013–14

    2014–15

    2015–16

    2016–17

    2017–18

    2018-19

    Gross gap ($m)

    350

    180

    325

    330

    241

    90

    Amendments ($m)

    0

    10

    0

    0

    1

    0

    Net gap ($m)

    350

    170

    325

    330

    240

    90

    Excise and duty reported ($m)

    16,380

    16,660

    16,890

    17,415

    18,455

    18,685

    Theoretical liability ($m)

    16,730

    16,830

    17,215

    17,745

    18,695

    18,775

    Gross gap (%)

    2.1

    1.1

    1.9

    1.9

    1.3

    0.5

    Net gap (%)

    2.1

    1.0

    1.9

    1.9

    1.3

    0.5

    Figure 1: Net fuel excise tax gap as a percentage of total theoretical liability, 2013–14 to 2018–19

    Figure 1: Chart showing the net fuel excise tax gap in percentage terms as outlined in Table 1.

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      Last modified: 11 May 2022QC 69517