Beer excise gap

For simplicity, we refer to our estimate of the gap in beer excise and duty as the 'beer excise gap'. The beer excise gap is an estimate of any difference between the beer excise expected to be collected and the beer excise actually collected by us or the Australian Border Force.

Key findings

  • The net beer excise gap is estimated to be between 0% and 1% of excise and duty theoretical revenue between 2008–09 and 2012–13. This is consistent with our expectations of a highly compliant industry.
  • Given the highly compliant nature of the industry, the difference between the net and gross gaps for beer excise is immaterial.
    Last modified: 05 Nov 2015QC 47163