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Goods and services tax gap

How we estimate the goods and services tax (GST) gap and our efforts to reduce the gap.

Last updated 28 October 2026

Overview of GST

What goods and services tax (GST) is and when it is paid.

Latest estimate and trends for the GST gap

Compare the 2024–25 GST gap with trends from previous years.

ATO action to reduce the GST gap

How we support our clients to meet their GST compliance obligations.

Methodology for estimating the GST gap

Learn the method we use to estimate the GST gap.

Reliability of the GST gap

How we make sure the GST gap estimate is reliable.

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