Future improvements

As our GST gap analysis becomes more sophisticated, future versions of this document may include estimates of:

  • non-compliance by behaviour (including serious evasion and criminal attacks, cash economy, failure to take reasonable care, non-payment, non-lodgment and legal interpretation)
  • the GST gap by industry.

This will allow us to better target our activities, and find the appropriate balance between providing contemporary services, making it easier for business to comply and conducting audit activities.

    Last modified: 05 Nov 2015QC 47163