Skip to content

Corporate Tax Transparency Code and Register

The Code

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

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

Draft AASB Guidance

The Board of Taxation requested that the AASB develop guidance to assist businesses meet the Code recommendations for the suggested tax reconciliation and calculation of an effective tax rate. The AASB has issued draft guidance for public comment to support entities in presenting income tax disclosures under the Code. Details of the AASB draft guidance are in the form of a Draft Appendix to the Code. The AASB invites your comments to the Draft Appendix to the Code [PDF|DOCX]. Further details on how to make a submission can be found at Australian Accounting Standards Board website.

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 Code.

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

Businesses wishing to notify the ATO of their TTC reports being made publicly available on their website can do so by emailing ttc@ato.gov.au.

Catalogue of Signatories

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

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 subject to the Code. 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 ending for Tax Transparency Report
Adelaide Brighton Limited

31 December 2017

AGL Energy Ltd

30 June 2016 (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

ANZ

30 September 2016 (Published)

APA Group

30 June 2016 (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)

Australian Foundation Investment Company Ltd

30 June 2016 (Published)

Australian Postal Corporation

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

Australian Rail Track Corporation Ltd

30 June 2016 (Published)

Australian Unity Limited

30 June 2017 (Published)

AustralianSuper

30 June 2017

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)

BHP

30 June 2016 (Published)

Blackmores Ltd

30 June 2016 (Published)

BlueScope Steel Limited

30 June 2017

Boral Limited

30 June 2017

BP Australia

31 December 2016

Brambles Limited

30 June 2016 (Published)

BT Investment Management Limited

30 September 2016 (Published)

Caltex Australia Limited

31 December 2016

Challenger Limited

30 June 2017 (Published)

Chevron Australia Holdings Pty Ltd

31 December 2016

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)

Commonwealth Bank of Australia

30 June 2016 (Published)

Commonwealth Superannuation Corporation

30 June 2017

Compass Group (Australia) Pty Ltd

30 September 2017

Computershare Limited

30 June 2017 (Published)

CSL Limited

30 June 2017

Djerriwarrh Investments Ltd

30 June 2016 (Published)

Downer EDI Limited

30 June 2016 (Published)

Dulux Group Limited

30 September 2017

Elders Limited

30 September 2017

EnergyAustralia

31 December 2016

ENGIE

31 December 2017

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

Fairfax Media Limited

30 June 2016 (Published)

Fletcher Building (Australia) Pty Ltd

30 June 2017

Flight Centre Travel Group Limited

30 June 2017 (Published)

Fortescue Metals Group Limited

30 June 2017 (Published)

Frasers Property

30 September 2016 (Published)

GrainCorp Limited

30 September 2016 (Published)

GWA Group Limited

30 June 2016 (Published)

Healthscope Limited

30 June 2017 (Published)

Iluka Resources Limited

31 December 2015 (Published)

Infigen Energy Limited

30 June 2017 (Published)

Insurance Australia Group Limited

30 June 2017 (Published)

IOOF Holdings Ltd

30 June 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)

Medibank Private Limited

30 June 2016 (Published)

Mirrabooka Investments Ltd

30 June 2016 (Published)

Mirvac

30 June 2016 (Published)

Moorebank Intermodal Company Limited

30 June 2018

MYOB Group Limited

31 December 2016 (Published)

NAB

30 September 2016 (Published)

National Pharmacies

30 June 2016 (Published)

Navitas Limited

30 June 2017

Newcrest Mining Ltd

30 June 2016 (Published)

Newmont Australia

31 December 2017

Northern Star Resources

30 June 2017 (Published)

oOh!media Limited

31 December 2017

Orica Limited

30 September 2016 (Published)

Origin Energy Limited

30 June 2016 (Published)

Perpetual Limited

30 June 2016 (Published)

Perron Investments Pty Ltd

30 June 2016 (Published)

PMP Limited

30 June 2016 (Published)

Qantas Group

30 June 2016 (Published)

QBE Insurance Group Limited

31 December 2016 (Published)

QSuper

30 June 2017

Ramsay Health Care Limited

30 June 2017

Rio Tinto

31 December 2015 (Published)

Royal Automotive Association of SA Inc

30 June 2017 (Published)

Sandvik Australia Holdings Pty Ltd

31 December 2016

Santos

31 December 2016

SEEK Limited Group

30 June 2016 (Published)

Shell Australia Group

31 December 2016

Siemens Ltd

30 September 2015 (Published)

South32

30 June 2016 (Published)

Spark Infrastructure

31 December 2015 (Published)

Stockland

All key elements of the Code have been adopted with the exception of the tax contribution summary of corporate taxes paid. The summary of all corporate taxes paid will be implemented from the 2017 financial year onward.

Suncorp Group Limited

30 June 2016 (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)

The Boston Consulting Group Pty Ltd

31 December 2016

The GPT Group

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

Transurban Limited

30 June 2016 (Published)

Treasury Wines Estate Limited

30 June 2016 (Published)

Unilever Australia Group Pty Ltd

31 December 2017

UniSuper Limited

30 June 2017

Vicinity Centres

30 June 2016 (Published)

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 2016 (Published)

Woodside Petroleum Limited

31 December 2016 (Published)

Woolworths Limited

30 June 2017

WorleyParsons Limited

30 June 2016 (Published)

WSP Australia Holdings Pty Ltd

31 December 2016 (Published)