Write a code in python to identify matches and gaps (non-matches) between two aligned protein sequences. The output should be able to tell the positions where gaps are found and the number of matches and gaps.

Sure, here is a simple Python code that can be used to identify matches and gaps between two aligned protein sequences:

def compare_sequences(seq1, seq2):
    matches = 0
    gaps = []
    for i in range(len(seq1)):
        if seq1[i] == seq2[i]:
            matches += 1
        elif seq1[i] == '-' or seq2[i] == '-':
            gaps.append(i+1)
    return matches, gaps

# Test the function
seq1 = 'ACGT-ACGT'
seq2 = 'ACGTACGT-'
matches, gaps = compare_sequences(seq1, seq2)
print('Number of matches:', matches)
print('Positions of gaps:', gaps)

In this code, the function compare_sequences takes two sequences as input. It initializes a counter for matches and a list for gaps. Then it iterates over the length of the sequences. If the characters at the same position in both sequences are the same, it increments the counter for matches. If either sequence has a gap ('-') at the position, it adds the position (1-indexed) to the list of gaps. Finally, it returns the number of matches and the list of gap positions.

The test case uses two sequences with a gap at different positions. The function call and print statements display the number of matches and the positions of the gaps.