Compliance and governance | Australian Taxation Office

Annual compliance arrangement

Large businesses can choose to enter into an annual compliance arrangement (ACA) with us.

Reportable tax positions

Reportable tax positions may need to be disclosed by large businesses.

Reviewing tax governance for large public and multinational businesses

Practical guidance on how we review and rate tax governance to assist large public and multinational businesses.

Entities with a substituted accounting period

How to apply for a substituted accounting period (SAP), how to lodge a return and what to consider when lodging early.

QC48012