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 The AASB has issued draft guidance is in the form of a Draft Appendix to the TTC [ DOCX 140KB | PDF 312KB].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)
Challenger Limited 30 June 2017 (Published)
Charter Hall Group 30 June 2017 (Published)
Chevron Australia Downstream Holdings Pty Ltd 31 December 2020 (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 (Published)
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)
Cromwell Corporation Limited 30 June 2020 (Published)
Crown Resorts Limited 30 June 2021 (Published)
CSL Limited 30 June 2017 (Published)
CSR Limited 31 March 2018 (Published)
Cuscal Limited 30 June 2019 (Published)
Data#3 Limited 30 June 2018 (Published)
Djerriwarrh Investments Ltd 30 June 2016 (Published)
Domain Holdings Australia Limited 30 June 2019 (Published)
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 31 December 2017
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)
G8 Education Ltd 31 December 2018 (Published)
Glencore Grain Holdings Australia Pty Limited 31 December 2018 (Published)
Glencore Investment Pty Limited 31 December 2018 (Published)
Gold Road Resources Limited 31 December 2020 (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)
HSBC Bank Australia Limited 31 December 2018 (Published)
Iluka Resources Limited 31 December 2015 (Published)
Incitec Pivot Limited 30 September 2017 (Published)