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Tobacco tax gap

Information about the estimate of the tobacco tax gap for 2023–24.

Published 31 October 2025

Important changes to the tax gap program and the reliability of the tobacco tax gap.

Compare the 2023–24 tobacco tax gap with trends and findings from previous years.

Our estimates of excise and excise-equivalent customs duty evaded include work by the ATO, ABF and other government agencies against illicit tobacco.

Learn the method we use to estimate the 2023–24 tobacco tax gap.

QC105776