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 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:

  • To encourage large and medium-sized businesses to publicly disclose their tax affairs to highlight those that are paying their fair share and to encourage all businesses not to engage in aggressive tax avoidance; and
  • For large businesses to take the lead, to become more transparent and help educate the public about their compliance with Australia’s tax laws.

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

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 The AASB has issued draft guidance is in the form of a Draft Appendix to the TTC [ DOCX 140KB | PDF 312KB].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 per cent 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 email

Organisation Financial Year for First Published Tax Transparency Report (1)
29Metals Limited 31 December 2022 (Published)
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)
ARB Corporation Limited 30 June 2019 (Published)
Argo Global Listed Infrastructure Limited 30 June 2018 (Published)
Argo Investments Limited 30 June 2018 (Published)
Aristocrat Leisure Limited 30 September 2016 (Published)
Arrow Energy Holdings Pty Ltd 31 December 2018 (Published)
ASC Pty Ltd 30 June 2017 (Published)
AstraZeneca Holdings Pty Ltd 31 December 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 (Published)
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 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 (Published)
AVJennings Limited 30 June 2017 (Published)
Aware Super 30 June 2021
AWE Ltd 30 June 2016 (Published)
Bank of Queensland Limited 31 August 2016 (Published)
Banpu Australia Co Pty Ltd 31 December 2017 (Published)
Beach Energy Limited 30 June 2019 (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)
Bupa ANZ Group Pty Ltd 31 December 2020 (Published)
Caltex Australia Limited 31 December 2016 (Published) Ltd 30 June 2019 (Published)
Cbus (United Super Pty Ltd as trustee for Construction and Building Unions Superannuation Fund) 30 June 2019 (Published)