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  • Reliability

    Our estimate of the individuals not in business income tax gap has been assessed by an independent expert panel. Based on advice from the panel, the reliability rating for the gap estimate is high (with a score of 22).

    The estimate draws on the results from the random enquiry program and looks at all items on a tax return, and the taxpayer information we have received. Non-payment is also addressed. The gap has not materially moved between years, giving us confidence in the results we are seeing.

    Figure 7: Reliability rating scale from very low to very high – individuals not in business income tax gap

    Figure 7: This image is a graphical representation of the reliability rating for the current individuals not in business income tax gap estimate. It graphically represents a rating of high, which is a score between 21 and 25. The maximum score is 30.

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      Last modified: 19 Oct 2020QC 56246