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Consultation paper on the Tax Transparency Code: Sharpening the expectations, but still not mandatory

The Board of Taxation has released a consultation paper which proposes a number of practical measures to increase the consistency of the information in Voluntary Tax Transparency Code-based reports.

Australia has a Voluntary Tax Transparency Code (TTC) to enable businesses to provide greater public disclosure on their tax information through a Tax Transparency Report. Since it was introduced in 2016 there have been developments both locally and globally on the tax transparency landscape and hence the Board of Taxation sought to review the TTC to identify how its framework can be improved.  As a result of the review the Board has issued on 26 February 2019 a Consultation Paper (the P...

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Authors: Philip Beswick, Claire Haley, Peter Mortimore

Published Date: 06 March 2019

 

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