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Corporate tax transparency

By law, the ATO is required to report information about certain large corporate tax entities.

Last updated 2 November 2022

The ATO is required by law to publish information reported to us by large corporations. Publishing this data informs public debate about the corporate tax system and helps to:

  • improve awareness
  • increase community confidence that corporations are paying the right amount of tax
  • encourage voluntary compliance.

Each year, we publish two products on corporate tax transparency:

  • Report of entity tax information – a spreadsheet uploaded to Link, which contains an alphabetical listing and tax information of Australian public and foreign-owned corporate tax entities and Australian-owned resident private companies that meet the income thresholds, as well as entities that have petroleum resource rent tax (PRRT) payable.
  • Corporate tax transparency report – our contextual analysis of the above data. It provides key insights on the population, trends, losses, nil tax payable and other relevant information.

It is important to understand that some corporations pay no tax and there can be many reasons for this, including business or economic factors. Entities may also form part of an economic group that pays tax.

Corporations can also publish their own reports through the Voluntary Tax Transparency Code to explain their tax positions in more detail. The code complements Australia’s corporate tax transparency measures which play an important role in increasing community confidence in the tax system. As an administrator, we have access to information on corporations to manage these measures, including detailed annual tax return disclosures and related tax schedules.

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See also

This report contains data of large corporate entities that meet the corporate tax transparency threshold.

Our annual corporate tax transparency reports provide aggregated data for some of the largest corporate entities.

Some corporations pay no tax. There can be many reasons for this, including business and economic factors.

A set of principles and minimum standards to guide medium and large businesses on public disclosure of tax information.

As administrators of the tax system we want to ensure large corporate groups pay the right amount of tax.