Our estimates of the petroleum and diesel excise tax gap from 2010–11 onward were calculated using a 'top-down' methodology. In this approach, we compare:

  • data from Australian petroleum statistics (compiled by the Department of Industry and Science) which provide an estimate of production, with
  • the quantities reported to us on which excise or customs duty has been paid.
    Last modified: 05 Nov 2015QC 47163