For the 2023–24 year we estimate a net gap of 1.8% or $446 million. In other words, we estimate that more than 98% of the 2023–24 theoretical fuel excise has been collected.
This gap forms part of our overall tax performance program. Find out more about the concept of tax gaps and the latest gaps available.
Over the period from 2018–19 to 2023–24, the estimated net fuel excise gap has ranged between 1.3% and 3.9%.
As noted in the Limitations section, the method is dependent upon a number of factors that can lead to changes in the estimate, but do not reflect changes in the underlying compliance. This year's gap estimate is within the margins of variation we expect from this model.
Table 1 shows 2017–18 to 2022–23 data for the:
- excise and duty reported
- amendments
- gross and net fuel excise gap estimates.
|
Element |
2018–19 |
2019–20 |
2020–21 |
2021–22 |
2022–23 |
2023–24 |
|---|---|---|---|---|---|---|
|
Gross gap ($m) |
266 |
618 |
492 |
233 |
812 |
446 |
|
Amendments ($m) |
0 |
0 |
0 |
0 |
0 |
0 |
|
Net gap ($m) |
266 |
618 |
492 |
233 |
812 |
446 |
|
Excise and customs duty reported ($m) |
18,769 |
18,705 |
19,461 |
17,372 |
19,846 |
24,417 |
|
Theoretical liability ($m) |
19,035 |
19,322 |
19,952 |
17,605 |
20,658 |
24,863 |
|
Gross gap (%) |
1.4% |
3.2% |
2.5% |
1.3% |
3.9% |
1.8% |
|
Net gap (%) |
1.4% |
3.2% |
2.5% |
1.3% |
3.9% |
1.8% |
Figure 1: Net fuel excise gap as a percentage, 2018–19 to 2023–24
For previously published tax gap figures, see Australian Tax Gaps - Data.gov.auExternal Link