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 The AASB has issued draft guidance is in the form of a Draft Appendix to the TTC [ DOCX 140KB | PDF 312KB].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)
Ramsay Health Care Limited 30 June 2017 (Published)
REA Group Limited 30 June 2019 (Published)
Reliance Worldwide Corporation Limited 30 June 2019 (Published)
Reliance Worldwide Corporation Limited
Resimac Group Ltd 30 June 2023 (Published)
Retail Employees Superannuation Trust 30 June 2019 (Published)
Ricegrowers Limited 30 April 2021
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)
Saracen Mineral Holdings Limited 30 June 2020 (Published)
SAS Trustee Corporation Pooled Fund 30 June 2020 (Published)
SEEK Limited Group 30 June 2016 (Published)
Senex Energy Ltd 30 June 2018 (Published)
Serco Group Pty Ltd 31 December 2020 (Published)
Serco Group Pty Ltd
Service Stream Limited 30 June 2019 (Published)
Seven Group Holdings Limited 30 June 2020
SGSP (Australia) Assets Pty Ltd 31 December 2016 (Published)
Shell Australia Group 31 December 2016 (Published)
Siemens Ltd 30 September 2016 (Published)
Smartgroup Corporation Ltd 31 December 2018 (Published)
Snap Aus Pty Ltd (Snapchat) 31 December 2021 (Published)
Snowy Hydro Limited 30 June 2017 (Published)
South32 30 June 2016 (Published)
Southern Cross Media Group Limited 30 June 2019 (Published)
Spark Infrastructure 31 December 2015 (Published)
Spirit Super 30 June 2020 (Published)
Stockland 30 June 2018 (Published)
Sugar Terminals Limited
Suncorp Group Limited 30 June 2016 (Published)
Suncorp Master Trust 30 June 2020 (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)
Technology One Limited 30 September 2020 (Published)
Telstra Progressive implementation starting FYE 30 June 2016 - fully compliant FYE 30 June 2017
Telstra Superannuation Scheme 30 June 2019 (Published)
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
The Trustee For Care Super (Caresuper)
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)