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Reliability

How we make sure the tax gap estimate is reliable.

Published 31 October 2024

We regularly review the reliability ratings for our estimates.

We assess the reliability rating for this estimate as medium with a score of 18. Improvements to methodology and assumptions (i.e. developing a regression based approach) have improved this rating from the previous assessment of low (score of 15).

Figure 4: Reliability rating scale from very low to very high – FBT gap

Represents the reliability rating for the current Fringe Benefits 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 medium business gap estimate has a rating of 18, which is medium.

QC103260