Skip to content

Corporate Tax Transparency Code and Register

Post-implementation review of the TTC

The Board commenced a post-implementation review of the TTC in 2018. Following consultation with a wide range of stakeholders, the Board is proposing amendments to the TTC which are outlined in the Consultation Paper released on 26 February 2019.

The Board invites interested stakeholders to review the proposed amendments and provide comments to the Board. Instructions on how to make a submission are included in the Consultation Paper. The timeframe for submissions closed on Tuesday 26 March 2019.

The TTC

The Tax Transparency Code (the TTC) is a set of principles and ‘minimum standards’ to guide disclosure of tax information by businesses. the TTC was developed by the Board of Taxation at the Government’s request:

Notwithstanding that the TTC is voluntary, the Government expects all responsible large and medium businesses operating in Australia to adopt it.

The Treasurer released the Board’s report to Government A Tax Transparency Code on 3 May 2016.

Role of the ATO

The ATO is responsible for the centralised hosting of published reports provided to the ATO by businesses who have adopted the TTC.

To find out more information about the ATO’s role in administering the TTC please visit their Voluntary Tax Transparency Code page.

Businesses wishing to advise the ATO of the links to their TTC reports can do so by emailing ttc@ato.gov.au.

Draft AASB Guidance

The Board of Taxation requested that the AASB develop guidance to assist businesses meet the TTC recommendations for the suggested tax reconciliation and calculation of an effective tax rate. The AASB has issued draft guidance is in the form of a Draft Appendix to the TTC [ DOCX 140KB | PDF 312KB].

How to access published TTC reports

You can access the links to the published TTC reports as notified to the ATO by signatories that have adopted the Code.

ATO mandatory corporate tax transparency

The ATO has a legislative duty to report information about certain corporate tax entities under section 3C of the Taxation Administration Act 1953 and do this annually through the Report of Entity Tax Information.

Register of Signatories

The signatories to the register below have committed to applying the principles and the details of the TTC. The Board is aware of a number of companies who have internal processes underway to adopt the TTC.

The Board notes that the number of registered entities is likely to differ from the ATO published data (which is based on taxpayer entities rather than taxpayer groups) as a result of the flexibility provided under the Voluntary Code. This makes direct comparisons less meaningful. According to a recent evaluation by the Corporate Tax Association, the current signatories registered with the Board represents more than 60 percent of taxable income and tax payable by corporate taxpayers who are potentially subject to the TTC. This also illustrates the concentration of corporate tax collections in Australia.

To become a signatory to the Register, please contact the Board of Taxation.

OrganisationFinancial Year for First Published Tax Transparency Report (1)
Acciona Australia

31 December 2017 (Published)

Adelaide Brighton Limited

31 December 2017 (Published)

AGL Energy Ltd

30 June 2016 (Published)

Airservices Australia

30 June 2018 (Published)

Alcoa of Australia Limited

31 December 2016 (Published)

ALDI Foods Pty Limited

31 December 2015 (Published)

AMCIL Investments Limited

30 June 2016 (Published)

AMP Limited

31 December 2015 (Published)

Anglo American Australia Limited

31 December 2017 (Published)

ANZ

30 September 2016 (Published)

APA Group

30 June 2016 (Published)

Argo Global Listed Infrastructure Limited

30 June 2018 (Published)

Argo Investments Limited

30 June 2018 (Published)

Aristocrat Leisure Limited

30 September 2016 (Published)

ASC Pty Ltd

30 June 2017 (Published)

AstraZeneca Holdings Pty Ltd

31 Decmeber 2016 (Published)

ASX Limited

30 June 2017 (Published)

Aurizon Holdings Limited

30 June 2016 (Published)

Ausdrill Ltd

30 June 2016 (Published)

AusNet Services Ltd

31 March 2017 (Published)

Australia Pacific LNG Pty Ltd

30 June 2018

Australian Foundation Investment Company Ltd

30 June 2016 (Published)

Australian Pharmaceutical Industries

31 August 2018 (Published)

Australian Postal Corporation

Progressive implementation starting FYE 30 June 2016 (Published) and fully compliant FYE 30 June 2017 (Published)

Australian Rail Track Corporation Ltd

30 June 2016 (Published)

Australian Unity Limited

30 June 2017 (Published)

AustralianSuper

30 June 2017 (Published)

AVJennings Limited

30 June 2017 (Published)

AWE Ltd

30 June 2016 (Published)

Bank of Queensland Limited

31 August 2016 (Published)

Bendigo and Adelaide Bank Limited

30 June 2016 (Published)

Beyond Bank Australia

30 June 2018 (Published)

BHP

30 June 2016 (Published)

Blackmores Ltd

30 June 2016 (Published)

BlueScope Steel Limited

30 June 2017 (Published)

Boeing Australia Holdings Pty Ltd Group

31 December 2016 (Published)

Boral Limited

30 June 2017 (Published)

BP Australia

31 December 2016 (Published)

Brambles Limited

30 June 2016 (Published)

Caltex Australia Limited

31 December 2016 (Published)

carsales.com Ltd

30 June 2019

Cbus (United Super Pty Ltd as trustee for Construction and Building Unions Superannuation Fund)

30 June 2019

Challenger Limited

30 June 2017 (Published)

Charter Hall Group

30 June 2017 (Published)

Chevron Australia Holdings Pty Ltd

31 December 2016 (Published)

Citibank N.A.

31 December 2016 (Published)

Citigroup Pty Ltd

31 December 2016 (Published)

Cleanaway Waste Management Ltd

30 June 2016 (Published)

Coca Cola Amatil Limited

31 December 2016 (Published)

Cochlear

30 June 2016 (Published)

Coles Group Limited

30 June 2020

Collins Foods Limited

30 April 2018 (Published)

Commonwealth Bank of Australia

30 June 2016 (Published)

Commonwealth Superannuation Corporation

30 June 2017 (Published)

Compass Group (Australia) Pty Ltd

30 September 2017 (Published)

Computershare Limited

30 June 2017 (Published)

Costa Group Holdings Ltd

30 June 2017 (Published)

Credit Union Australia Ltd

30 June 2017 (published)

CSL Limited

30 June 2017 (Published)

Data#3 Limited

30 June 2018 (Published)

Djerriwarrh Investments Ltd

30 June 2016 (Published)

Domain Holdings Australia Limited

30 June 2019

Downer EDI Limited

30 June 2016 (Published)

Dulux Group Limited

30 September 2017 (Published)

Elders Limited

30 September 2017 (Published)

Energy Australia

31 December 2016 (Published)

ENGIE

31 December 2017 (Published)

Evolution Mining Limited

30 June 2016 (Published)

ExxonMobil Australia Pty Ltd

Progressive implementation will start with a report for the FYE December 31 2016, with a fully compliant report being completed for the FYE December 31 2017 (Published)

Fairfax Media Limited

30 June 2016 (Published)

Fletcher Building (Australia) Pty Ltd

30 June 2017 (Published)

Flight Centre Travel Group Limited

30 June 2017 (Published)

Fortescue Metals Group Limited

30 June 2017 (Published)

Frasers Property Australia

30 September 2016 (Published)

Fulton Hogan Australia Pty Ltd

30 June 2017 (Published)

Google Australia Pty Ltd

31 December 2018 (Published)

GrainCorp Limited

30 September 2016 (Published)

GWA Group Limited

30 June 2016 (Published)

H.E.S.T. Australia Ltd

30 June 2018 (Published)

Healius Limited (formerly Primary Health Care Limited)

30 June 2017 (Published)

Healthscope Limited

30 June 2017 (Published)

HSBC Bank Australia Limited

31 December 2018

Iluka Resources Limited

31 December 2015 (Published)

Incitec Pivot Limited

30 September 2017

Independence Group NL

30 June 2018 (Published)

Infigen Energy Limited

30 June 2017 (Published)

ING Bank (Australia) Limited

31 December 2018 (Published)

INPEX Corporation

31 December 2017 (Published)

Insurance Australia Group Limited

30 June 2017 (Published)

IOOF Holdings Ltd

30 June 2017 (Published)

IRESS Limited

31 December 2019

Kubota Australia Pty Ltd

31 December 2017 (Published)

Lendlease Corporation Limited

30 June 2017 (Published)

Lion

30 September 2016 (Published)

Macquarie Group Limited

31 March 2017 (Published)

Macquarie Telecom Group Limited

Part A of the Tax Transparency Code for the year ended 30 June 2016 and Part A and B of the Tax Transparency Code for the year ending 30 June 2017 (Published)

McKinsey Pacific Rim, Inc.

31 December 2017

McMillan Shakespeare Group

30 June 2017 (Published)

Medibank Private Limited

30 June 2016 (Published)

Metcash Limited

30 April 2018 (Published)

Mirrabooka Investments Ltd

30 June 2016 (Published)

Mirvac

30 June 2016 (Published)

Mitsui & Co (Australia) Ltd

31 March 2018

Moorebank Intermodal Company Limited

30 June 2018 (Published)

MYOB Group Limited

31 December 2016 (Published)

NAB

30 September 2016 (Published)

National Pharmacies

30 June 2016 (Published)

Naval Group Australia Pty Ltd

31 December 2018 (Published)

Navitas Limited

30 June 2017 (Published)

Newcrest Mining Ltd

30 June 2016 (Published)

Newmont Australia

31 December 2017 (Published)

NIB Holdings Limited

30 June 2018 (Published)

Northern Star Resources

30 June 2017 (Published)

oOh!media Limited

31 December 2017 (Published)

Optus

31 March 2018 (Published)

Orica Limited

30 September 2016 (Published)

Origin Energy Limited

30 June 2016 (Published)

Ovato Limited (formerly named PMP Limited)

30 June 2016 (Published)

OZ Minerals Limited

31 December 2018 (Published)

Pendal Group Limited (formerly named BT Investment Management Limited)

30 September 2016 (Published)

Perpetual Limited

30 June 2016 (Published)

Perron Investments Pty Ltd

30 June 2016 (Published)

Qantas Group

30 June 2016 (Published)

QBE Insurance Group Limited

31 December 2016 (Published)

QSuper

30 June 2017 (Published)

Ramsay Health Care Limited

30 June 2017 (Published)

REA Group Limited

30 June 2019

Retail Employees Suparannuation Trust

30 June 2019

Rio Tinto

31 December 2015 (Published)

Royal Automobile Club of Queensland Limited

30 June 2017 (Published)

Royal Automobile Club of Victoria (RACV) Limited

30 June 2017 (Published)

Royal Automotive Association of SA Inc

30 June 2017 (Published)

Sandvik Australia Holdings Pty Ltd

31 December 2016 (Published)

Santos

31 December 2016 (Published)

SEEK Limited Group

30 June 2016 (Published)

Senex Energy Ltd

30 June 2018 (Published)

SGSP (Australia) Assets Pty Ltd

31 December 2016 (Published)

Shell Australia Group

31 December 2016 (Published)

Siemens Ltd

30 September 2016 (Published)

Snowy Hydro Limited

30 June 2017 (Published)

South32

30 June 2016 (Published)

Southern Cross Media Group Limited

30 June 2019

Spark Infrastructure

31 December 2015 (Published)

Stockland

30 June 2018 (Published)

Suncorp Group Limited

30 June 2016 (Published)

Sunsuper Pty Ltd as trustee for the Sunsuper Superannuation Fund

30 June 2018 (Published)

Super Retail Group Limited

Progressive implementation starting FYE 30 June 2016 (Published) and fully compliant FYE 30 June 2017 (Published)

Sydney Airport Limited

31 December 2016 (Published)

Tabcorp Holdings Ltd

30 June 2016 (Published)

Telstra

Progressive implementation starting FYE 30 June 2016 – fully compliant FYE 30 June 2017 (Published)

Telstra Superannuation Scheme

30 June 2019

The Boston Consulting Group Pty Ltd

31 December 2016 (Published)

The GPT Group

Progressive implementation, Tax Transparency Report for FYE 31 December 2016 (published) and fully compliant by 31 December 2017

The Hongkong and Shanghai Banking Corporation Limited – Sydney Branch

31 December 2018

Transurban Limited

30 June 2016 (Published)

Treasury Wines Estate Limited

30 June 2016 (Published)

Unilever Australia Group Pty Ltd

31 December 2017 (Published)

UniSuper Limited

30 June 2017 (Published)

Vermilion Oil & Gas Australia Pty Ltd

2017 (Published)

Vicinity Centres

30 June 2016 (Published)

VicSuper

30 June 2018

Viva Energy Holding Pty Ltd

31 December 2016 (Published)

Vodafone Hutchison Australia Pty Limited

31 December 2016 (Published)

Wesfarmers Limited

30 June 2016 (Published)

Westpac

30 September 2015 (Published)

Woodside Petroleum Limited

31 December 2016 (Published)

Woolworths Limited

30 June 2017 (Published)

WorleyParsons Limited

30 June 2016 (Published)

WSP Australia Holdings Pty Ltd

31 December 2016 (Published)


1 A number of companies have published subsequent Tax Transparency Reports pursuant to the TTC. Published reports can be found at Data.gov.au