Reward determination factors guide payment of interim or final informant rewards based on accuracy, usefulness, assistance, taxes realised, and risk. Determination of interim or final reward depends on fulfilment of the conditions for grant, accuracy and precision of information, usefulness and supporting documents, nature and extent of assistance in detection of undisclosed income/assets, amount of additional taxes levied and realised attributable to the information (for final reward), and risk, trouble and expenses incurred by the informant.