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  • Goods and services tax gap 2018-19

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information about estimating the goods and services tax (GST) gap. This gap forms a part of our overall tax performance program.

    GST is a consumption tax of 10% on most goods, services and other items sold or consumed in Australia. GST started in Australia in July 2000. Since then, there has been no change to the 10% GST rate.

    Over the last two years there have been some key policy changes, including the extension of GST to:

    • low-value goods below $1,000
    • purchasers of certain property transactions who must withhold an amount from the contract price at the date of settlement
    • imported digital products and services.

    Generally, businesses and other organisations registered for GST will:

    • include GST in the price they charge for their goods and services
    • claim credits for the GST included in the price of goods and services they buy for their business.

    For 2018–19, we estimate the GST net gap to be 8.1% or $5.8 billion. In other words, we estimate that businesses paid over 91% of the total theoretical GST revenue payable in 2018–19.

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      Last modified: 11 May 2022QC 69533