Ratings tables for the Top 100 findings report

Data tables supporting the overall assurance ratings for the Top 100 income tax and GST assurance programs.

Last updated 17 September 2026

The following Tables 1 to 4 detail the data used in Graph 4: Overall assurance rating for the last income tax review completed by industry as at 30 June 2023, 30 June 2024, 30 June 2025 and 30 June 2026.

Table 1: Overall assurance ratings for the financial services (FS) industry
Rating	2023	2024	2025	2026
High	12	14	14	17
Medium	3	3	1	1
Low	0	0	0	0
Not rated	0	0	0	0
Total	15	17	15	18

Table 2: Overall assurance ratings for the manufacturing, construction and agriculture (MCA) industry
Rating	2023	2024	2025	2026
High	4	5	6	6
Medium	5	4	2	3
Low	3	2	2	2
Not rated	0	2	1	1
Total	12	13	11	12

Table 3: Overall assurance ratings for the mining, energy and water (MEW) industry
Rating	2023	2024	2025	2026
High	15	15	17	17
Medium	9	7	6	6
Low	2	3	4	5
Not rated	1	2	0	0
Total	27	27	27	28

Table 4: Overall assurance ratings for the wholesale, retail and services (WRS) industry
Rating	2023	2024	2025	2026
High	12	16	18	17
Medium	8	6	7	8
Low	6	6	5	7
Not rated	0	0	2	2
Total	26	28	32	34

The following Tables 5 to 8 detail the data used in Graph 6: Overall governance rating for the last income tax review completed by industry as at 30 June 2023, 30 June 2024, 30 June 2025 and 30 June 2026.

Table 5: Overall governance rating for the financial services (FS) industry
Stage	2023	2024	2025	2026
Stage 1	0	0	0	0
Stage 2	9	8	5	6
Stage 3	6	9	10	12
Not rated	0	0	0	0
Total	15	17	15	18

Table 6: Overall governance rating for the manufacturing, construction and agriculture (MCA) industry
Stage	2023	2024	2025	2026
Stage 1	5	3	3	3
Stage 2	8	6	5	4
Stage 3	1	3	4	5
Not rated	0	1	0	0
Total	14	13	12	12

Table 7: Overall governance rating for the mining, energy and water (MEW) industry
Stage	2023	2024	2025	2026
Stage 1	5	5	4	5
Stage 2	16	12	11	8
Stage 3	5	9	11	14
Red flag	1	1	1	1
Total	27	27	27	28

Table 8: Overall governance rating for the wholesale, retail and services (WRS) industry
Stage	2023	2024	2025	2026
Stage 1	11	8	8	13
Stage 2	10	10	13	7
Stage 3	4	9	10	14
Red flag	1	1	1	0
Not rated	0	0	0	0
Total	26	28	32	34

The following Table 9 details the data used in Graph 8 – Overall alignment of tax and accounting for the last income tax review completed as at 30 June 2023, 30 June 2024, 30 June 2025 and 30 June 2026.

Table 9: Overall alignment of tax and accounting by financial year
Rating	2023	2024	2025	2026
High	50	57	63	66
Medium	29	27	19	21
Low	2	1	0	2
Not rated	1	1	3	3
Total	82	86	85	92

The following Table 10 details the data used in Graph 10 – Overall assurance rating for the most recent GST review completed by industry as at 30 June 2026.

Table 10: Overall assurance rating for most recent GST review by industry at 30 June 2026
Rating	FS 2026	MCA 2026	MEW 2026	WRS 2026
High	11	11	12	17
Medium	5	4	32	24
Low	0	1	0	1
Not rated	0	0	0	0
Total	16	16	44	42

The following Table 11 details the data used in Graph 12: Overall GST governance rating for the last GST review completed by industry as at 30 June 2026.

Table 11: Overall GST governance rating for most recent GST review by industry at 30 June 2026
Rating	FS	MCA	MEW	WRS
Not rated	0	0	0	0
Stage 1	3	5	20	18
Stage 2	9	8	14	22
Stage 3	4	3	10	2
Total	16	16	44	42

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