Compliance program 2011-12

Working together

We maintain relationships with numerous industry associations and have established consultative forums with large businesses and their advisors. We share information about how the tax system is operating, this helps us develop differentiated strategies for addressing risks and reducing compliance costs.

To provide guidance on specific issues, we also provide many electronic and printed publications, including the Large business and tax compliance booklet and the Integrity of business systems fact sheet. We also have periodic publications such as our e-magazine Large Business Bulletin, available by subscription.

Sections within Large businesses

• Good tax corporate governance
• Working together
• Obtaining certainty
• Cooperative compliance
• Corporate restructures mergers and acquisitions
• Foreign residents
• Inappropriate outcomes involving consolidation
• Profit shifting
• Private equity - exiting Australia
• GST and international and cross-border transactions
• Non-resident withholding tax
• Stapled group financing
• Taxation of financial arrangements (TOFA)
• Financial supplies and GST
• Foreign partnerships
• Black-hole expenditure
• Exploration expenditure
• Tax and capital losses
• Research and development claims
• Property transactions and GST
• Superannuation funds
• Alternative fuels