Reliability of the FBT gap

How we make sure the 2022–23 fringe benefits tax (FBT) gap estimate is reliable.

Published 3 November 2025

We regularly review the reliability ratings for our estimates.

We assess the reliability rating for the 2022–23 fringe benefits tax (FBT) gap estimate as medium with a score of 18.

Figure 4: Reliability rating scale from very low to very high – FBT gap

The latest fringe benefits tax gap estimate is rated as medium at 18. The rating scale is from very low (1–10), low (11–15), medium (16–20), high (21–25) to very high (26–30).

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