For the 2021–22 year we estimate a net gap of 1.7% or $297 million. In other words, we estimate that more than 98% of the 2021–22 theoretical fuel excise will be collected.
This gap forms part of our overall tax performance program. Find out more about the concept of Australian tax gaps overview.
Over the period from 2016–17 to 2021–22, the estimated net fuel excise tax gap has ranged between 1.3% and 3.2%.
The gap has historically been very low. At such low levels, we consider year-to-year volatility as statistical variation instead of signalling any underlying changes in compliance. At 1.7%, the latest estimate is within our confidence interval.
Table 1 shows 2016–17 to 2021–22 data for the:
- excise and duty reported
- amendments
- gross and net fuel excise gap estimates.
|
Element |
2016–17 |
2017–18 |
2018–19 |
2019–20 |
2020–21 |
2021–22 |
|---|---|---|---|---|---|---|
|
Gross gap ($m) |
444 |
251 |
266 |
618 |
492 |
297 |
|
Amendments ($m) |
0 |
1 |
0 |
0 |
0 |
0 |
|
Net gap ($m) |
444 |
250 |
266 |
618 |
492 |
297 |
|
Excise and duty reported ($m) |
17,537 |
18,716 |
18,769 |
18,705 |
19,461 |
17,363 |
|
Theoretical liability ($m) |
17,982 |
18,966 |
19,035 |
19,322 |
19,952 |
17,661 |
|
Gross gap (%) |
2.5 |
1.3 |
1.4 |
3.2 |
2.5 |
1.7 |
|
Net gap (%) |
2.5 |
1.3 |
1.4 |
3.2 |
2.5 |
1.7 |
Figure 1: Net fuel excise tax gap as a percentage of total theoretical liability, 2016–17 to 2021–22