We regularly review the reliability ratings for our estimates. Owing to demonstrated sensitivity of the estimate to a number of judgment-based assumptions, the reliability rating for this estimate has been assessed as low with a score of 15.
Due to the low reliability of this estimate, we are in the process of developing a new, regression-based approach for estimating the fringe benefits tax gap.
Figure 3: Reliability rating scale from very low to very high – FBT gap