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Last updated 29 October 2023

Tax gaps estimate the difference between what the ATO expects to collect and the amount that would have been collected if every taxpayer was fully compliant with the law.

We use appropriate methods to calculate gap estimates across the range of taxes we collect in Australia.

The process of gap estimation is technically complex. In essence, it measures the unobservable. As such, our scope, methods, data and estimates will continue to evolve with improvements. Revisions to our estimates are likely in future releases.

For each gap, we provide our current analysis for the year on that topic, including:

  • specific methodology used
  • data sources
  • key assumptions.