Corporate Tax Avoidance report - Part III: Much heat, little light so far

30 May 2018

© Commonwealth of Australia 2018
ISBN 978-1-76010-772-7

View the report as a single document - (PDF 881KB)

View the report as separate downloadable parts:

Senate Economics References Committee (PDF 22KB)
Abbreviations and acronyms (PDF 9KB)
Recommendations (PDF 57KB)
Chapter 1 - Introduction (PDF 40KB)

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

Chapter 2 - Evolution of the multinational tax framework (PDF 57KB)

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

Chapter 3 - Where to from here? (PDF 88KB)

Views on progress already made
Areas for further action

Chapter 4 - Trumpeting transparency (PDF 119KB)

Maintaining the pressure

Chapter 5 - Offshore oil and gas (PDF 367KB)

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

Coalition Senators Additional Comments (PDF 31KB)

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

Dissenting Comments from the Australian Greens (PDF 32KB)

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

Appendix 1 - Summary of Base Erosion and Profit Shifting package (PDF 55KB)
Appendix 2 - Submissions and additional documents (PDF 30KB)
Appendix 3 - Public hearings (PDF 33KB)


Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540