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Medium business income tax gap

How we estimate and reduce the medium business income tax gap for 2022−23.

Published 3 November 2025

Latest estimate and trends for the medium business income tax gap

Compare the 2022–23 medium business income tax gap with trends from previous years.

ATO action to reduce the medium business income tax gap

How we support our clients to meet their medium business income tax obligations.

Methodology for estimating the medium business income tax gap

Learn the methods we use to estimate the medium business income tax gap.

Reliability of the medium business income tax gap

How we make sure the medium business income tax gap estimate is reliable.

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