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  • Reliability

    An independent expert panel has assessed our estimate of the small business income tax gap. Based on advice from the panel, the reliability rating for this gap estimate is medium (with a score of 20).

    We have stratified the sampling process to ensure it is representative of the wider population. Additionally, the estimate for people outside the tax system is preliminary and will require further development.

    We engaged a former Deputy President of the Administrative Appeals Tribunal (AAT), Mr Stephen Frost, for further assurance. He verified the accuracy and quality of a sample of the audit results that underpin our tax gap estimate.

    Figure 6: Reliability rating scale from very low to very high – small business income tax gap

    Figure 6: This image is a graphical representation of the reliability rating for the current fuel excise gap estimate. It graphically represents a rating of medium, which is a score between 16 and 20. The maximum score is 30. 

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      Last modified: 19 Oct 2020QC 59986