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                <gco:CharacterString>The tax gap is an estimate of the difference between the amount of tax the ATO collects and what ATO would have collected if every taxpayer was fully compliant with tax law. The tax gap estimates and their historical trends provide useful insights into the performance of the tax and superannuation systems. 

The excel file provides an overview of the current and historical tax gap estimates, published in ATO annual reports and the ATO website, whilst the pdf is a technical guide to help with understanding the tax gaps.

For feedback or inquiries please email us at: Taxgap@ato.gov.au </gco:CharacterString>
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