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Corporate Tax Transparency

Source: R/top_taxpayers.R
ato_top_taxpayers.Rd

Returns the ATO's annual Corporate Tax Transparency release, mandated by Part 5-25 of the Taxation Administration Act 1953. Covers every Australian public company, foreign-owned company, or Australian-owned private company above the AUD 100 million total-income threshold (the private-company threshold was lowered from AUD 200 million to AUD 100 million for the 2022-23 income year onwards, making all three categories uniform). The 2023-24 release was published 1 October 2025 and covered 4,110 entities.

Usage

ato_top_taxpayers(
  year = "latest",
  entity_type = c("all", "public", "private", "foreign"),
  sheet = c("income_tax", "prrt")
)

Source

Australian Taxation Office Corporate Tax Transparency release. Licensed CC BY 3.0 AU.

Arguments

year

"YYYY-YY" (e.g. "2023-24") or "latest".

entity_type

One of "all" (default), "public", "private", or "foreign". Matches the CTT Entity type column values "Australian public", "Australian private", "Foreign-owned".

sheet

One of "income_tax" (default, the ~4,000-entity income-tax sheet) or "prrt" (petroleum resource rent tax filers, typically 10-20 entities).

Value

An ato_tbl with one row per disclosed entity. All monetary values are nominal AUD of the reporting year.

Details

The underlying XLSX has three sheets:

  • Information (cover/metadata, ~7 rows).

  • Income tax details (the headline dataset, ~4,000 entities: total income, taxable income, tax payable).

  • PRRT details (petroleum resource rent tax filers, typically 10-20 entities).

Licensed under CC BY 3.0 Australia (the Corporate Tax Transparency and Voluntary Tax Transparency Code releases use CC BY 3.0 AU; most other Taxation Statistics use CC BY 2.5 AU).

References

Commonwealth of Australia. Taxation Administration Act 1953, Part 5-25 (Corporate Tax Transparency).

Australian Taxation Office (annual). Report of entity tax information. The statutory Corporate Tax Transparency release.

Commonwealth Treasury (2013). Improving the transparency of Australia's business tax system: Exposure draft explanatory memorandum. Rationale for the Part 5-25 regime.

See also

Other discovery: ato_catalog(), ato_charities(), ato_cite(), ato_download(), ato_excise(), ato_fbt(), ato_help(), ato_irpd(), ato_payg(), ato_rdti(), ato_sme_benchmarks(), ato_tax_gaps(), ato_vttc()

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try({
  top <- ato_top_taxpayers(year = "2023-24")
  head(top)
  # Petroleum resource rent tax sheet
  prrt <- ato_top_taxpayers(year = "2023-24", sheet = "prrt")
  head(prrt)
})
#> Warning: Could not find "entity" column. Tried: "entity_type", "tax_entity_type", and
#> "company_type".
#> Waiting 2s for throttling delay ■■■■■■■■■■■■■■■                 
#> Waiting 2s for throttling delay ■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■  
#> Warning: Could not find "entity" column. Tried: "entity_type", "tax_entity_type", and
#> "company_type".
#> # ato_tbl: ATO Corporate Tax Transparency 2023-24 (prrt)
#> # Source:   https://data.gov.au/data/dataset/c2524c87-cea4-4636-acac-599a82048a26/resource/491b366b-aa6f-4b1c-b39d-cebaeeb6f874/download/2023-24-corporate-report-of-entity-tax-information.xlsx
#> # Licence:  CC BY 3.0 AU
#> # Retrieved: 2026-04-28 19:14 UTC 
#> # SHA-256:  6b47837efab92e1e...
#> # Rows: 6  Cols: 3
#> 
#>                                            name         abn prrt_payable
#> 1                  COOPER ENERGY (CH) PTY. LTD. 70615355023      3210449
#> 2 ESSO AUSTRALIA RESOURCES PTY LTD- BASS STRAIT 62091829819    351898218
#> 3       KANSAI ELECTRIC POWER AUSTRALIA PTY LTD 32126720732      7237704
#> 4            KUFPEC AUSTRALIA (JULIMAR) PTY LTD 38139500502     21404964
#> 5                     MEPAU OTWAY BASIN PTY LTD 17009363820      3202743
#> 6                        MIDOCEAN PLUTO PTY LTD 23126462744      7418023
options(op)
# }