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  • Reliability assessment

    The reliability of our tax gap estimates is assessed on a five-point scale (very low, low, medium, high and very high). The reliability assessment of each estimate, as endorsed by our expert panel, is shown in the following table.

    Reliability assessment of tax gap estimates

    Gap estimate

    Reliability

    Goods and services tax

    Medium

    Luxury car tax

    Medium

    Wine equalisation tax (WET) payable

    Medium

    Beer excise and duty

    Low

    Petroleum and diesel excise and duty

    Medium

    PAYG withholding

    Medium

    Fuel tax credits

    Medium

    For many of our gaps, the reliability assessment is expected to remain at the 'medium' rating due to the methodological constructs, data limitations and margins of error inherent in the data.

    In future, we will provide margins of error where possible.

      Last modified: 05 Nov 2015QC 47278