ato logo


Last updated 29 October 2023

We seek feedback and advice about how we estimate the gap from external and internal subject matter experts. Based on this advice, the reliability rating for this estimate is high (with a score of 21).

The main data source is an external survey of large-scale petroleum and diesel producers. Small producers are not covered through this survey, but their market share is negligible given the small number of participants in the fuel industry.

Our activities confirm high levels of compliance overall. However, assumptions around the volumetric calculations may have an impact. Although there are some reservations about the data, the methodology employed is robust.

Figure 3: Reliability rating scale from very low to very high – fuel excise tax gap

Figure 3 This image shows a graph that represents the reliability rating for the current Fuel excise tax gap estimate. The rating scale includes:
- Very low which is a score between 0 and 10
- Low which is a score between 11 and 15
- Medium which is a score between 16 and 20 
- High which is a score between 21 and 25
- Very high which is a score between 26 and 30.
The graph shows the alcohol tax gap estimate has a rating of 21, which is high.