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  • Individuals not in business income tax gap 2017-18

    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 tax gap for individuals who are not in business. This gap forms a part of our overall tax performance program.

    For the purposes of estimating this gap our individual not in business population is defined as taxpayers who mainly receive

    • salary and wages, with
    • some other income, including
      • non-business income from the sharing economy
      • what we refer to as 'passive income' which can include
        • dividends
        • interest
        • rental income.

    In defining this taxpayer population, we exclude individuals that form part of the high wealth private groups to avoid double-counting. These individuals are covered separately in the High wealth private groups income tax gap.

    For 2017–18 we estimate a net gap of 5.6% or $8.3 billion for individuals not in business. In other words, we estimate that these taxpayers paid over 94% of the total theoretical tax payable in 2017–18.

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      Last modified: 11 May 2022QC 69535