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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 29 October 2023

What tax gaps are and a list of them in categories.

Annual tax gap findings
Our latest gross and net gap estimates.

The performance of the tax system – 2020–21
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 estimates are reliable, credible and meaningful.

Reliability assessment
The 10 reliability criteria and resultant ratings.

Tax gap program summary findings
A summary of all tax gap estimates produced for the 2020–21 financial year.