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  • Measuring the gap

    The updated wine equalisation tax (WET) gap estimates have been produced using a statistical based bottom-up approach.

    The WET gap reflects the compliance gap. That is, it is an estimate of the net WET revenue which is not collected as a result of taxpayers failing to comply with the law at the time, whether in error or intentionally.

    This estimate does not measure the policy gap (that is, the revenue impact of legislated concessions and other tax and transfer benefits).

    We engage an independent expert panel to provide advice on the suitability of our gap estimates and methodologies. Further information regarding the panel, including the members of the panel, can be found at Australian tax gaps – overview.

    The reliability of this estimate is assessed as medium.

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      Last modified: 17 Oct 2019QC 57167