Ratings tables - Top 100 income tax and GST program

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 segment as at 30 June 2022, 30 June 2023, 30 June 2024 and 30 June 2025.

Table 1: Overall assurance ratings for the financial services (FS) segment

Rating	2022	2023	2024	2025
High	11	12	14	14
Medium	4	3	3	1
Low	1	0	0	0
Not rated	0	0	0	0
Total	16	15	17	15

Table 2: Overall assurance ratings for the manufacturing, construction and agriculture (MCA) segment

Rating	2022	2023	2024	2025
High	4	4	6	6
Medium	4	5	5	2
Low	5	3	0	2
Not rated	0	0	1	1
Total	13	12	12	11

Table 3: Overall assurance ratings for the mining, energy and water (MEW) segment

Rating	2022	2023	2024	2025
High	14	15	15	17
Medium	15	15	7	6
Low	0	2	2	4
Not rated	1	1	2	0
Total	30	33	27	27

Table 4: Overall assurance ratings for the wholesale, retail and services (WRS) segment

Rating	2022	2023	2024	2025
High	10	12	16	18
Medium	8	8	6	7
Low	5	6	6	7
Not rated	0	0	0	2
Total	23	26	28	32

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 2022, 30 June 2023, 30 June 2024 and 30 June 2025.

Table 5: Overall governance rating for the financial services (FS) segment

Stage	2022	2023	2024	2025
Stage 1	1	2	2	0
Stage 2	10	9	8	5
Stage 3	0	6	9	10
Not rated	1	0	0	0
Total	12	17	19	15

Table 6: Overall governance rating for the manufacturing, construction and agriculture (MCA) segment

Stage	2022	2023	2024	2025
Stage 1	6	5	3	2
Stage 2	6	8	6	6
Stage 3	1	1	3	3
Not rated	0	0	1	0
Total	13	14	13	11

Table 7: Overall governance rating for the mining, energy and water (MEW) segment

Stage	2022	2023	2024	2025
Stage 1	6	5	5	4
Stage 2	17	16	12	11
Stage 3	2	5	9	11
Red flag	0	1	1	1
Total	25	27	27	27

Table 8: Overall governance rating for the wholesale, retail and services (WRS) segment

Stage	2022	2023	2024	2025
Stage 1	9	11	8	7
Stage 2	10	10	10	17
Stage 3	2	4	9	7
Red flag	2	1	1	1
Not rated	0	0	0	0
Total	24	26	28	32

Table 9 below details the data used in Graph 8 – Overall alignment of tax and accounting for the last income tax review completed as at 30 June 2022, 30 June 2023, 30 June 2024 and 30 June 2025.

Table 9: Overall alignment of tax and accounting by financial year

Rating	2022	2023	2024	2025
High	46	50	57	63
Medium	28	29	27	19
Low	3	2	1	0
Not rated	0	1	1	3
Total	77	82	86	85

Table 10 below details the data used in Graph 10 – Overall assurance rating for the most recent GST review completed by industry as at 30 June 2025.

Table 10: Overall assurance rating for most recent GST review by industry at 30 June 2025

Rating	FS 2025	MCA 2025	MEW 2025	WRS 2025
High	9	8	9	16
Medium	6	6	33	22
Low	0	1	0	1
Not rated	1	0	0	0
Total	16	15	42	39

Table 11 below details the data used in Graph 12: Overall GST governance rating for the last GST review completed by industry as at 30 June 2025.

Table 11: Overall GST governance rating for most recent GST review by industry at 30 June 2025

Rating	FS	MCA	MEW	WRS
Not rated	0	0	0	0
Stage 1	5	5	21	16
Stage 2	8	7	15	22
Stage 3	3	3	6	1
Total	16	15	42	39