Tax disclosures - is sunlight the best disinfectant?

Increased public scrutiny associated with large corporate taxpayers paying their “fair share of tax”. As a result, Australian tax disclosures, both compulsory and voluntary, have increased. 

This article provides an overview of the increased Australian tax disclosures, including:

  • why these additional transparency  measures have been implemented
  • what additional information now needs to be provided as a result of compulsory and voluntary transparency measures
  • when information should be disclosed
  • how the information needs to be
    disclosed
  • who the disclosures need to be made to
  • and whether they have resulted in taxpayers paying their fair share of tax.

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