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  • Principles and approaches to measuring gaps

    Tax gaps are estimates of the difference between the amount of tax we collect and the amount we estimate we would have collected if every taxpayer was fully compliant with tax law. We use appropriate methodologies to calculate gap estimates across the range of taxes we collect in Australia.

    The process of gap estimation is technically complex – as, in essence, it measures the unobservable. As such, our scope, methods, data and estimates will continue to evolve. Revisions and restatements to our estimates are likely to occur in future releases.

    For each gap, we provide our current analysis for the year on that topic, including the specific methodology used, data sources and key assumptions. We also cover the limitations specific to each gap and the reliability of the estimate.

    Contact us at if you require further details or wish to provide feedback.

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      Last modified: 12 Mar 2020QC 53168