PAYG withholding gap

The PAYG withholding gap is an estimate of the amount of tax that should have been withheld (by employers) from salary and wages paid to employees and the actual amounts of PAYG withholding from salary and wages received (by us).

Other income tax withholding (including non-resident interest, dividend or royalty withholding, no-ABN and no-TFN) are excluded from the estimate.

Key findings

  • The PAYG withholding gap in 2011–12 is estimated to be $3.1 billion or 2.1% of income tax withheld. The tax gap estimate has remained stable over the period 2008–09 to 2011–12.
  • No gross gap has been calculated for PAYG withholding.
    Last modified: 05 Nov 2015QC 47163