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  • Individuals not in business income tax gap

    This information is about estimating the tax gap for individuals who are not in business. This gap forms a part of our overall tax performance program.

    For the purposes of estimating this gap, our individual not in business population is defined as taxpayers who mainly receive:

    • salary and wages, with
    • some other income, including
      • non-business income from the sharing economy
      • what we refer to as 'passive income' which can include
        • dividends
        • interest
        • rental income.

    In defining this taxpayer population, we exclude individuals that form part of the high wealth private groups to avoid double-counting. These individuals are covered separately in the High wealth private groups income tax gap.

    For 2018–19 we estimate a net gap of 5.6% or $8.4 billion for individuals not in business. In other words, we estimate that these taxpayers paid over 94% of the total theoretical tax payable in 2018–19.

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      Last modified: 19 Oct 2021QC 56246