ATO logo

Reliability

How we make sure the tax gap estimate is reliable.

Published 1 November 2024

We regularly review the reliability ratings for our estimates.

We assess the reliability rating for this estimate as medium with a score of 18. Improvements to methodology and assumptions (i.e. developing a regression based approach) have improved this rating from the previous assessment of low (score of 15).

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

Represents the reliability rating for the current Fringe Benefits Tax gap estimate. The rating scale includes:
- Very low which is a score between 0 and 10
- Low which is a score between 11 and 15
- Medium which is a score between 16 and 20 
- High which is a score between 21 and 25
- Very high which is a score between 26 and 30.
The graph shows the medium business gap estimate has a rating of 18, which is medium.

QC103260