| Annual Compliance Arrangements - what you need to know |
| Information you need to know about Annual Compliance Arrangements. |
| Australian property transactions - Goods and services tax (GST) |
| If you earn rental income from an Australian property you may need to lodge a tax return (NAT 14737). |
| Clean energy initiative - overview |
| We administer the tax implications of clean energy initiatives. The Clean Energy Regulator (part of the Climate Change Portfolio) is the government body responsible for administering legislation that will reduce carbon emissions and increase the use of clean energy. |
| Clean energy measure - income tax and GST implications |
| An overview about the income tax and goods and services tax (GST) treatment of clean energy measures. |
| Client services |
| To build and maintain strong relationships with large businesses we offer a range of services to help you understand and manage your tax rights and obligations. |
| Compliance program |
| Our compliance program explains our approach to managing Australia's revenue system. |
| Contact us about our online services |
| FAQs didn't answer your question? Phone us about our online services, secure login, AUSkey or for technical support. |
| General services |
| Where to go and find general information to help you and your large business. |
| GST and selling goods into Australia |
| How the goods and services tax applies to goods and services you supply in Australia. |
| Guide to reportable tax positions 2012 |
| Provides information to help you understand and identify reportable tax positions and help you to complete the Reportable tax position schedule 2012 (NAT 74066) and Reportable tax position early disclosure form 2012 (NAT 74067). |
| How we communicate with you |
| We want to provide you with the best possible client services and relationship management. To do this we work closely with you, your tax advisers and industry groups to improve tax administration. |
| Information gathering in the large market |
| Provides further information on our processes and policies when conducting information gathering requests. |
| Internal review of LB&I position papers |
| Outlines the process and criteria for an internal review of a position paper to occur within our Large Business and International (LB&I) line. |
| Large business - risk differentiation framework |
| The Risk Differentiation Framework (RDF) approach helps us to assess your tax risk and determine the intensity of our response in a coherent, consistent and considered way. |
| Large business active compliance manual - income tax |
| Internal guidlines for how we conduct income tax risk reviews and audits for large market taxpayers. |
| Large Business and International and Indirect Tax organisational chart |
| View the organisational structure and key contacts of the Large Business and International and Indirect Taxes areas as at 30 October 2012. |
| Large business and tax compliance publication |
| This publication outlines the principles of our approach to working with large business. |
| Large market income tax risk filters |
| Describes the risk filters we use when deciding which taxpayers to risk review or audit. |
| Mergers and acquisitions |
| This guide sets out the key compliance issues and common themes in mergers and acquisitions (M&A) transactions. |
| Online services for businesses |
| As a business, you can use the following tools to deal with us online. |
| Real-time compliance engagement approach for higher consequence taxpayers in the large market |
| This information outlines the policy behind our compliance engagement approach to higher consequence taxpayers. |
| Reportable tax position early disclosure form 2012 |
| If you must lodge a Reportable tax position schedule 2012, you can make an early disclosure of an RTP using the RTP early disclosure form 2012. NAT 74067. |
| Reportable tax position early disclosure form 2012 instructions |
| Instructions to support a taxpayer when completing a Reportable tax position early disclosure form 2012. |
| Reportable tax position early disclosure form 2013 |
| If you must lodge a reportable tax position schedule 2013, you can make an early disclosure of an RTP using the RTP early disclosure form 2013. NAT 74067-01-2013. |
| Reportable tax position early disclosure form instructions 2013 |
| Instructions to help you complete Reportable tax position early disclosure form 2013. |
| Reportable tax position schedule |
| Provides information about reportable tax positions and the new Reportable tax position schedule 2012 (NAT 74066) including examples and answers to frequently asked questions. |
| Reportable tax position schedule 2012 |
| For use by companies who are notified in writing of the requirement to lodge the Reportable tax position schedule 2012, and to assist with completion of 2012 tax returns. NAT 74066-6.2012 |
| Reportable tax position schedule instructions 2012 |
| Instructions to help you complete Reportable tax position schedule 2012. NAT 74066 |
| Risk differentiation framework fact sheet |
| This fact sheet details how we assess your tax compliance risk and determine how we engage with you. |
| Specialised services |
| We recognise the importance of the largest business in Australia. Given the size and nature of your business we have a range of specialised services tailored to the particular circumstances of key clients. |
| Tax Counsel Network organisational chart |
| View the organisational structure and key contacts of the Tax Counsel Network as at 30 October 2012. |
| Writing to you about our view |
| From November 2011 to March 2012, the Commissioner is progressively writing to large businesses about their risk categorisations under the RDF for each of income tax, GST and excise. |