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Reliability of the PAYG withholding tax gap

How we make sure the pay as you go (PAYG) withholding tax gap estimate is reliable.

Last updated 28 October 2026

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 medium with a score of 16.

The estimate draws on the results from the random enquiry program, acknowledging this is the third year of applying a bottom-up approach methodology to inform gap estimate results and is subject to further enhancements.

Figure 3: Reliability rating scale from very low to very high – PAYG withholding gap

The reliability rating is medium at 16 for the current PAYG withholding gap estimate. The rating scale includes very low (1–10), low (11–15), medium (16–20), high (21–25) and very high (26–30). 

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