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Reliability

How we make sure the tax gap estimate is reliable.

Published 31 October 2024

We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability rating for this estimate is medium with a score of 17.

The estimate draws on the results from the random enquiry program, acknowledging this is the first year of applying a bottom-up approach methodology to inform gap estimate results and is subject to further enhancements.

Figure 3: Reliability rating scale from very low to very high – PAYG withholding gap

Bar graph showing the PAYG withholding gap estimate has a rating of 17, which is medium. The rating scale includes very low (0-10), low (11-15), medium (16-20), high (21-25) and very high (26-30).

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