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

Tables detailing data supporting the overall assurance ratings for the Top 1,000 income tax and GST assurance programs.

Last updated 18 September 2025

Tables 1 and 2 detail the data used in Graph 7: Comparison of the first and latest overall assurance rating for reviews completed by industry as of 30 June 2025.

Table 1: overall assurance rating for first reviews completed by industry as of 30 June 2025

Industry

FS

MCA

MIN

WRS

Population total

160

143

93

398

Low assurance

9%

15%

11%

15%

Medium assurance

71%

64%

68%

60%

High assurance

20%

21%

22%

25%

Table 2: overall assurance rating for latest reviews completed by industry as of 30 June 2025

Industry

FS

MCA

MIN

WRS

Population total

65

77

44

208

Low assurance

2%

10%

5%

5%

Medium assurance

68%

47%

68%

63%

High assurance

31%

43%

27%

32%

Tables 3 and 4 detail the data used in Graph 13: Comparison of first and latest overall income tax risk management and governance ratings for reviews completed by industry, as of 30 June 2025.

Table 3: overall income tax risk management and governance ratings for first reviews completed by industry, as of 30 June 2025

Industry

FS

MCA

MIN

WRS

Population total

160

143

93

398

Not rated

1%

0%

0%

0%

Red flag

0%

6%

5%

4%

Stage 1

43%

66%

71%

66%

Stage 2

53%

30%

22%

28%

Stage 3

3%

0%

1%

0%

Table 4: overall income tax risk management and governance ratings for latest reviews completed by industry, as of 30 June 2025

Industry

FS

MCA

MIN

WRS

Population total

65

77

44

208

Not rated

3%

1%

3%

0%

Red flag

0%

6%

8%

1%

Stage 1

14%

23%

44%

39%

Stage 2

76%

64%

41%

53%

Stage 3

7%

7%

6%

0%




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