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  • Trends and latest findings

    Note that amounts reported in this estimate are rounded to the nearest $ million or $ billion, as relevant for the calculation.

    Table 1 shows the tobacco duty reported, adjustments for compliance seizures, and the gross and net gap estimates for 2015–16 to 2017–18.

    Table 1: Tobacco tax gap, 2015–16 to 2017–18

    Element

    2015–16

    2016–17

    2017–18

    Gross gap ($m)

    720

    934

    1,094

    Seizures of illicit tobacco ($m)

    135

    355

    447

    Net gap ($m)

    585

    579

    647

    Tax paid ($m)

    10,063

    10,967

    12,361

    Theoretical liability ($m)

    10,648

    11,546

    13,008

    Gross gap (%)

    6.8

    8.1

    8.4

    Net gap (%)

    5.5

    5.0

    5.0

    Notes:Amounts and percentages may not reconcile due to rounding.No duty is applied on seizures as these are withheld from market and destroyed. The seizures figure represents the hypothetical duty value of tobacco seized.

    Figure 1: Amount paid and net gap - tobacco, 2015–16 to 2017–18  

    This graph shows the amount of tobacco tax paid and the net gap stated in Table 1 for the years 2015–16 to 2017–18.

    Figure 2: Gross and net tobacco tax gap percentages, 2015–16 to 2017–18

    This graph is a pictorial representation of the PAYGW gross and net gap percentages stated in Table 1 for the years 2015–16 to 2017–18.

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      Last modified: 17 Oct 2019QC 55324