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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 this advice, we have assessed our estimate as reliable, defensible and credible.

This reliability rating reflects the nature of the petroleum resource rent tax regime. Specifically, the population size is very small, and estimates are sensitive to amendments and revisions over time.

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