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Ratings tables - Top 100 income tax and GST program

Tables detailing the data supporting the overall assurance ratings for the Top 100 income tax and GST program.

Published 17 September 2024

Tables 1-4 detail the data used in Graph 2: Overall assurance rating for the last income tax review completed by industry segment as at 30 June 2021, 30 June 2022, 30 June 2023 and 30 June 2024

Table 1: Overall assurance ratings for the financial services (FS) segment

Rating

2021

2022

2023

2024

High

11

11

12

14

Medium

4

4

3

3

Low

1

1

0

0

Total

16

16

15

17

Table 2: Overall assurance ratings for the manufacturing, construction and agriculture (MCA) segment

Rating

2021

2022

2023

2024

High

2

4

4

5

Medium

6

4

5

14

Low

5

5

3

2

Not rated

0

0

0

2

Total

13

13

12

23

Table 3: Overall assurance ratings for the mining, energy and water (MEW) segment

Rating

2021

2022

2023

2024

High

14

14

15

15

Medium

14

15

15

7

Low

5

0

2

3

Not rated

0

1

1

2

Total

33

30

33

27

Table 4: Overall assurance ratings for the wholesale, retail and services (WRS) segment

Rating

2021

2022

2023

2024

High

11

10

12

16

Medium

9

8

8

6

Low

3

5

6

6

Total

23

23

26

28

Tables 5-8 detail the data used in Graph 6: Overall governance rating for the last income tax review completed by industry as at 30 June 2021, 30 June 2022, 30 June 2023 and 30 June 2024

Table 5: Overall governance rating for the financial services (FS) segment

Stage

2021

2022

2023

2024

Stage 1

3

1

2

2

Stage 2

9

10

9

8

Stage 3

4

4

6

9

Not rated

0

1

0

0

Table 6: Overall governance rating for the manufacturing, construction and agriculture (MCA) segment

Stage

2021

2022

2023

2024

Stage 1

6

6

5

3

Stage 2

7

6

8

6

Stage 3

0

1

1

3

Not rated

0

0

0

1

Table 7: Overall governance rating for the mining, energy and water (MEW) segment

Stage

2021

2022

2023

2024

Stage 1

9

6

5

5

Stage 2

15

17

16

12

Stage 3

1

2

5

9

Red flag

0

0

1

1

Table 8: Overall governance rating for the wholesale, retail and services (WRS) segment

Stage

2021

2022

2023

2024

Stage 1

7

9

11

8

Stage 2

12

10

10

10

Stage 3

1

2

4

9

Red flag

2

2

1

1

Not rated

1

0

0

0

Table 9 details the data used in Graph 8: Overall alignment of tax and accounting for the last income tax review completed as at 30 June 2021, 30 June 2022, 30 June 2023 and 30 June 2024

Table 9: Overall alignment of tax and accounting by financial year

Rating

2021

2022

2023

2024

High

45

46

50

57

Medium

29

28

29

27

Low

3

3

2

1

Not rated

0

0

1

1

Table 10 details the data used in Graph 10: Overall assurance rating for the most recent GST review completed by industry as at 30 June 2024

Table 10: Overall assurance rating for most recent GST review by industry at 30 June 2024

Rating

FS 2024

MCA 2024

MEW 2024

WRS 2024

High

7

6

10

9

Medium

4

5

37

21

Low

1

0

0

1

Not rated

2

1

1

1

Table 11 details the data used in Graph 12: Overall GST governance rating for the last GST review completed by industry as at 30 June 2024

Table 11: Overall GST governance rating for most recent GST review by industry at 30 June 2024

Rating

FS

MCA

MEW

WRS

Not rated

0

0

1

0

Stage 1

4

5

20

16

Stage 2

8

5

22

15

Stage 3

2

2

5

1

Total

14

12

48

32

QC63848