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  • Large Business Stewardship Group

    The Large Business Stewardship Group is one of the nine stewardship groups that comprise the ATO’s consultation framework.

    The ATO consultation protocol underpins the ATO’s consultation framework arrangements.

    The Large Business Stewardship Group:

    • consults on high-level, significant matters where the outcomes are considered to be in the national interest
    • provides opportunities to discuss the strategic direction of the tax system – specifically, opportunities for improvements to its administration – and supports key relationships that reflect the broader community
    • membership comprises representatives from the ATO, key industry and representative bodies, and large business
    • is co-chaired by the Corporate Tax Association and the ATO.

    The Large Business Stewardship Group will work to provide an effective and dynamic approach to community consultation and engagement in relation to the design and administration of the tax system by the ATO.

    Contact details

    To contact the secretariat of the Large Business Stewardship Group, email


    Membership – guiding principles

    • Membership of stewardship groups will reflect the broader community with which the ATO seeks to consult, and each group will comprise representatives from different sectors of the community.
    • Membership of any consultation group is at the discretion of the relevant stewardship group chairs and is subject to the relevance of a stakeholder’s knowledge and expertise of the subject matter, and their potential to contribute to outcomes that are in the national interest.
    • Items that satisfy the selection criteria for consideration are to be researched and developed prior to being presented by a member to the group for consultation.
    • Membership is for a term of two years. Members may be reappointed for a further term of two years at the discretion of the stewardship group chairs.


    List of non-ATO Stakeholders



    Business Council of Australia

    Pero Stojanovski

    Corporate Tax Association

    Michelle de Niese

    Law Council of Australia

    Vivian Chang, Ashurst

    Property Council of Australia

    Dudley Heywood

    Big 4 Representative

    Garry Bourke (Deloitte)

    Commonwealth Bank of Australia

    Gavin Marjoram


    Cristina Wolters

    Seek Limited

    Josie Guastalegname

    Australian Super

    Bevan Grace

    Cochlear Limited

    Kimberley Simpson

    ‘Group of 100’ representative

    Marc Lewis, Woodside Petroleum Ltd

    BHP Billiton Pty Ltd

    Premila Roe


    Michael Fenner, Chevron

    Federal Treasury

    Maryanne Mrakovcic

    Board of Taxation

    Karen Payne

    Adelaide Brighton Cement

    Mimi Ferguson


    Ben Guthleben


    List of ATO Stakeholders



    Second Commissioner, Client Engagement Group

    Neil Olesen

    Deputy Commissioner, Public Groups and International

    Jeremy Hirschhorn

    Deputy Commissioner, Indirect Tax

    Tim Dyce

    Assistant Commissioner, Public Groups and International

    Megan Yong

    Secretariat (administrative support)

    Christina Jong

    Key messages

    The Large Business Stewardship Group key messages summarise relevant highlights from each meeting.


    Minutes of meetings held in the past three years are available below.

    For prior minutes or key messages, email and specify what you require.

    Last modified: 23 Jul 2018QC 43723