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
- 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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