This is the seventh year we are publishing our findings report for the Top 100 assurance program for income tax. It's also the fifth year we are including insights from the Top 100 GST assurance program.
For income tax and GST assurance reviews completed to 30 June 2025, this report:
- outlines our key findings and observations
- explains how we apply the justified trust methodology to
- obtain greater assurance that large public and multinational taxpayers are paying the right amount of income tax or GST
- identify areas of tax risk for further action
- explains what it means to achieve high assurance.