Table III.

Items of tax non-compliance

Tax Non-Compliance		f Wave1	f Wave2
Number of being non-compliant in percent Income: “Think about each of the sources of income listed below, and select the response that best describes your 1998-99 income tax return.” (1 = received none to 5 = declared all)
Pay Income	… Salary, wages	2.3%	2.8%
	… Honorariums, allowances, tips, bonuses, director’s fees	3.7%	4.2%
Non-pay Income	… Eligible termination payments	1.2%	1.2%
	… Australian government allowances like Youth Allowance, Austudy, Newstart	1.2%	1.5%
	… Australian government pensions, superannuation pensions, and other pensions or annuities	1.0%	1.5%
	… Interest	5.0%	5.3%
	… Dividends	1.9%	2.6%
Deductions	As far as you know, did you exaggerate the amount of deductions or rebates in your 1998-99 [wave 2: most recent] income tax return? (1 = a lot to 5 = not at all), (reversed)	10.6%	12.3%
	Think of the deductions and rebates you claimed in your 1998-99 [Wave 2: most recent] income tax return. Would you say you were … (1 = absolutely confident that they were all legitimate to 3 = Pretty unsure about quite a lot)	9.8%	11.3%