We seek feedback and advice about how we estimate the gap from our external and internal subject matter experts. Based on the advice, the reliability rating for this estimate is high with a score of 22.
The estimate draws on the results from the random enquiry program. It looks at all items on an income 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