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Findings report – Top 100 income tax and GST assurance programs

Key findings from the Top 100 income tax and GST assurance programs for the income year ended 30 June 2025.

Last updated 18 September 2025

See what our findings report for the Top 100 assurance program for income tax and GST assurance reviews covers.

A summary of observations around assurance ratings for income tax and GST for 2025 and what the Top 100 report covers.

How we engage with the top 100 population through the ATO justified trust program.

Check our Top 100 income tax assurance program ratings and observations.

Observations from our tailored engagement approach for top 100 taxpayers who attain overall high assurance.

View the Top 100 GST assurance program ratings and observations.

See tables detailing the data supporting the overall assurance ratings for the Top 100 income tax and GST program.

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