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Payment gap

Measuring and estimating non-payment and what it tells us about tax and superannuation performance.

Published 28 October 2026

Payment gap of the tax system

Overview of long-term non-payment (LTNP) of tax and superannuation and why we measure the payment gap.

How we measure long-term non-payment

How we measure long-term non-payment (LTNP) in the tax and superannuation systems.

Payment gap estimates

Understand the results for the long-term non-payment (LTNP) gap estimates.

ATO action to reduce the payment gap

How we support our clients to meet their tax and superannuation obligations.

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