Conduct of inquiry
Submissions and public hearings
Background to inquiry
Reports tabled by this inquiry
Structure of report
Acknowledgements

International initiatives to address base erosion and profit shifting
Reforms to the Australian corporate tax system to address avoidance

Views on progress already made
Areas for further action

Maintaining the pressure

Other reviews
The state of the industry
Major projects
The logic of taxes on oil and gas
How the PRRT works[33]
Revenue from taxation of oil and gas companies
Issues in the taxation of oil and gas
Prospects for change

General comments
Chapter 3—“Where to from here?” (recommendations 1-2)
Chapter 4—“Trumpeting transparency” (recommendations 3-9)
Chapter 5—“Offshore oil and gas” (recommendations 10-13)
Other reform comments

ATO staff and outsourcing to the big-four accounting firms
Petroleum Resource Rent Tax (PRRT)
PRRT tax credits