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Published 23 November 2023

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 18).

The rating suggests that there is a degree of uncertainty in the estimates due to methodological constructs, data limitations and margins of error inherent in the data.

The ABS regularly revise their National Accounts data, including the CoE component. This can lead to revisions to prior year gap estimates in future updates. We will continue to review and improve our estimation process; including our understanding and estimate for the shadow economy.

Figure 3: Reliability rating scale from very low to very high – super guarantee gap

Figure 3: This image is a graph that represents the reliability rating for the current SG 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 SG gap estimate has a rating of 18 which is medium.