The risk zone in ChangeGPS Professional Firm Profits is determined by the total score across all applicable Risk Assessment Factors (RAFs), as defined in PCG 2021/4. The total score combines the individual scores from RAF 1, RAF 2, and (optionally) RAF 3. A GREEN zone result means the ATO has indicated it will not devote compliance resources to the arrangement in the current year. An AMBER zone result means the arrangement is in a higher risk category and should be reviewed — the ATO may examine it further. A RED zone result means the arrangement has features that the ATO considers high-risk and specialist advice is recommended before proceeding. A RED result can also arise from a Gateway failure (Gateway 1 answered No, or a Gateway 2 high-risk feature present), regardless of the RAF scores.
