ATO logo

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.

Last updated 3 November 2025

Overview of tax gaps

What Australian tax gaps are and a list of them by category.

Annual tax gap findings

Our latest gross and net gap estimates.

The performance of the tax system – 2022–23

Understanding the tax gap to understand the overall performance of the tax system.

Why we measure the tax gap

Why we measure and how we address tax gaps.

Engagement, advice and assurance

How we ensure our tax gap estimates are reliable, credible and meaningful.

Reliability assessment

The 10 reliability criteria and resultant ratings for out tax gap estimates.

Tax gap program summary findings

A summary of all tax gap estimates produced for the 2022–23 financial year.

QC53161