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  • Measuring the gap

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

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

    The tax gap estimate is calculated using a bottom-up illustrative 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.

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      Last modified: 10 Jan 2020QC 61086