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  • Reliability

    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

     Figure 7 shows the reliability rating for the current individuals not in business income tax gap estimate. The rating scale includes very low which is a score between 0 and 10, low is between 11 and 15, medium is between 16 and 20, high is between 21 and 25 and very high is between 26 and 30. The current individuals not in business income gap estimate has a rating of 22, which is high.

      Last modified: 31 Oct 2022QC 56246