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  • Measuring the gap

    The small super funds income tax gap is a compliance gap. It measures the difference between the total amount of income tax collected and the amount we estimate would have been collected if every taxpayer was fully compliant with the income tax laws. It does not measure the policy gap – for example, it does not measure the tax effect of concessional income tax treatment.

    The small super funds income tax gap is estimated using a bottom-up model-based approach, with expert views informing the assumptions. We use our operational data to estimate the total value of non-compliance across the market.

    We engage an independent expert panel to provide advice on the suitability of our gap estimates and methodologies. For more information about the panel, including the members, see Australian tax gaps – overview.

    The reliability of this estimate is assessed as low.

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      Last modified: 17 Oct 2019QC 56336