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  • Tax gap methodology 2014–15

    This information is for historical purposes only.


    In Measuring tax gaps in Australia, 2014–15, we published our latest tax gap estimates for goods and services tax (GST) and luxury car tax (LCT), and introduced a range of new gap estimates – for wine equalisation tax (WET), petroleum and diesel excise and duty, beer excise and duty, pay as you go (PAYG) withholding, and fuel tax credits (FTC).

    This document provides further information about the methodologies we use, including:

    • the broad approaches we use to estimate each gap
    • the steps we take to calculate theoretical tax liability
    • how we calculate the voluntary compliance ratio
    • the limitations of our approaches
    • possible future improvements.

    If you require further detail or wish to provide feedback, contact us at

      Last modified: 05 Nov 2015QC 47278