Ratings tables – Top 1,000 income tax and GST assurance programs

The industry groupings are:

• banking, finance and investment, superfunds and insurance (FS)
• manufacturing, construction and agriculture (MCA)
• mining, energy and water (MEW)
• wholesale, retail and services (WRS).

Tables 27 and 28 detail the data used in Graph 6: Comparison of the previous and latest overall assurance rating for reviews completed, by industry – 30 June 2026.

Table 27: Overall income tax assurance ratings at previous review, by industry – 30 June 2026

Industry	FS	MCA	MEW	WRS
Population size	87	<92	52	233
Low assurance	2%	14%<	<10%	13%
Medium assurance	81%	63%	<65%	<59%
High assurance	17%	23%	25%	28%<

Table 28: Overall income tax assurance ratings at latest review, by industry – 30 June 2026

Industry	FS	MCA	MEW	WRS
Population size	87	92	52	233
Low assurance	2%	12%	8%	6%
Medium assurance	60%	53%	58%	59%
High assurance	38%	35%	34%	35%

Tables 29 and 30 detail the data used in Graph 11: Comparison of the previous and latest overall income tax risk management and governance ratings for reviews completed by industry, as of 30 June 2026.

Table 29: Tax risk management and governance ratings for income tax at previous review, by industry – 30 June 2026

Industry	FS	MCA	MEW	WRS
Population size	87	92	52	233<
Not rated	0%	4%	0%	2%
Red flag	0%	1%	8%	<2%
Stage 1	37%	68%	73%	67%
Stage 2	60%	27%	19%	26%
Stage 3	3%	0%	0%	3%

Table 30: Tax risk management and governance ratings for income tax at latest review, by industry – 30 June 2026

Industry	FS	MCA	MEW	WRS
Population size	87	92	52	233
Not rated	1%	1%>	2%	0%
Red flag	0%	3%	4%>	0%
Stage 1	5%	27%	40%	35%
Stage 2	75%	60%>	46%	54%
Stage 3	9%	9%	8%	11%