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Ratings tables - Top 1,000 income tax and GST assurance programs

Tables detailing the data supporting the overall assurance ratings for the Top 1,000 income tax and GST assurance programs.

Published 17 September 2024

Tables 1 and 2 detail the data used in Graph 4: overall assurance rating for reviews completed by industry as of 30 June 2024 by all first review outcomes and second review outcomes.

Table 1: overall assurance rating for reviews completed by industry as of 30 June 2024 by all first review outcomes

Industry

FS

MCA

MIN

WRS

Population total

236

244

138

565

Low assurance

9%

19%

14%

16%

Medium assurance

70%

58%

64%

59%

High assurance

21%

23%

22%

25%

Table 2: overall assurance rating for reviews completed by industry as of 30 June 2024 by all second review outcomes

Industry

FS

MCA

MIN

WRS

Population total

42

79

36

186

Low assurance

2%

5%

8%

8%

Medium assurance

55%

54%

64%

62%

High assurance

43%

41%

28%

30%

Tables 3 and 4 detail the data used in Graph 8: overall income tax risk management and governance ratings for all assurance reviews completed by industry, as of 30 June 2024, split by first and second-time reviews.

Table 3: overall income tax risk management and governance ratings for all assurance reviews completed by industry, as of 30 June 2024 for first review

Industry

FS

MCA

MIN

WRS

Population total

236

244

138

565

Not rated

1%

3%

1%

2%

Red flag

1%

6%

5%

4%

Stage 1

42%

68%

75%

68%

Stage 2

53%

23%

19%

24%

Stage 3

3%

0%

0%

2%

Table 4: overall income tax risk management and governance ratings for all assurance reviews completed by industry, as of 30 June 2024 for second review

Industry

FS

MCA

MIN

WRS

Population total

42

79

36

186

Not rated

5%

7%

8%

4%

Red flag

0%

3%

8%

4%

Stage 1

14%

28%

42%

42%

Stage 2

74%

56%

36%

45%

Stage 3

7%

6%

6%

5%

QC67407