Tax gap

Australian tax gaps overview

The concept of tax gaps, why and how we measure them, links to our latest Australian taxpayer segments and taxes data.

Principles and approaches to measuring gaps

What methodology we use to estimate tax gaps and how we calculate the voluntary compliance ratio.

Alcohol tax gap

How we estimate and reduce the Alcohol tax gap for 2021-22.

Fringe benefits tax gap

How we estimate and reduce the fringe benefits tax (FBT) gap for 2020-21.

Fuel excise tax gap

How we estimate and reduce the fuel excise tax gap for 2020–21.

Fuel tax credits gap

How we estimate and reduce the fuel tax credits gap for 2021–22.

Goods and services tax gap

How we estimate and reduce the goods and services tax (GST) gap for 2021–22.

High wealth income tax gap

How we estimate and reduce the high wealth income tax gap for 2020-21

Individuals not in business income tax gap

Our current analysis and methodology for the individuals not in business income tax gap for 2020–21.

Large corporate groups income tax gap

How we estimate and reduce the large corporate groups income tax gap for 2020–21.

Large superannuation funds income tax gap

How we estimate and reduce the large super funds income tax gap for 2020-21.

Luxury car tax gap

How we estimate and reduce the luxury car tax (LCT) gap for 2020–21.

Medium business income tax gap

How we estimate and reduce the medium business income tax gap for 2020-21

PAYG withholding gap

How we estimate and reduce the pay as you go (PAYG) withholding gap for 2020-21.

Petroleum resource rent tax gap

How we estimate and reduce the petroleum resource rent (PRRT) tax gap for 2020–21.

Product stewardship for oil gap

How we estimate and manage the product stewardship for oil (PSO) gap for 2021-22.

Self-managed superannuation funds illegal early access

How we estimate and address illegal early access to SMSFs.

Small business income tax gap

How we estimate and reduce the small business income tax gap for 2020–21.

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