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Company tax

Alternative labels
Business tax
Corporate tax
Bank levy
Subject Hierarchy
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Fact sheet

Fact Check: Is the new bank levy similar to levies common right around the developed world, Europe in particular?


In the 2017 federal budget, the Government announced a levy on Australia's big banks, estimated to raise $6.2 billion over four years. Such levies, the Government claims, are common among developed countries.
Working paper

Behavioural insights and business taxation: evidence from two randomized controlled trials


This paper presents the findings of two RCTs that were conducted in collaboration with the ATO.
Evaluation

Petroleum Resource Rent Tax review: final report


When announcing the review on 30 November 2016, the Treasurer, the Hon Scott Morrison said, ‘We will ensure that the Petroleum Resource Rent Tax (PRRT) provides an equitable return to the Australian community from the recovery of petroleum resources without discouraging investment in exploration and development which is vital to that industry’. The review has...
Audio

Australia joins UK in cracking down on multinationals with 'Google tax'


The chiefs of some of Australia's biggest businesses descended on Parliament House yesterday, urging the government to pass the Coalition's company tax cuts. The renewed push for lower tax rates for big businesses comes after Parliament passed the so-called Google Tax, a 40% on any profits that multinationals are found to have shifted offshore to...