How it works

1. Start with the Research data page

Go to the Research data page to search the published tax transparency records.

You can search for a company, ABN, year, or other available details. The table will show matching records from the data currently loaded into the site.

The search is designed for research and review. It does not change the source data.

2. Search by company name

Start with the company's trading name or legal name.

Some companies use different legal names, group names, or subsidiaries. If the first search does not return the record you expect, try a shorter name, an ABN, or a related company name.

For example, if "Example Foods Australia Pty Ltd" does not appear, try "Example Foods" or the ABN.

3. Search by ABN

An ABN search can be more precise than a name search.

Company names can change. Group names can also differ from the public brand name. An ABN helps match the record to the legal entity that appears in the ATO data.

4. Review the key columns

The most important columns will usually include:

• Company name
• ABN
• Reporting year
• Total income
• Taxable income
• Tax payable

Total income

The income amount reported in the ATO transparency data for that entity and year.

Taxable income

The amount treated as taxable income after relevant tax rules, deductions, losses, and adjustments.

Tax payable

The amount of tax payable shown in the published transparency record.

Tax payable is not the same as total income. A company can have high income and low taxable income for several reasons. The record needs context before any conclusion is drawn.

5. Compare records across years

One year rarely tells the full story.

The Research data page starts with the latest tax year selected. You can select other years, show all years, sort columns, move through pages, and use the column chooser to show or hide available fields.

Where possible, compare several years for the same company or group. Look for patterns, not single-year results.

Helpful questions:

• Does total income rise or fall over time?
• Does taxable income stay low for many years?
• Does tax payable change in line with taxable income?
• Are there related companies that should also be reviewed?
• Has the company name or structure changed?

6. Be careful with low or nil tax payable

A low or nil tax payable amount can raise useful questions, but it does not prove wrongdoing.

There may be valid reasons for the result. These can include prior-year losses, deductions, tax offsets, foreign tax paid, franking credits, accounting timing, group structures, or specific tax rules.

Use the site to identify records worth reviewing. Do not treat a single result as proof of tax avoidance.

7. Check company groups and related entities

Large businesses often operate through several entities.

A public brand may not be the same as the legal company in the ATO data. A parent company, subsidiary, local entity, or foreign-owned group may appear under a different name.

When researching a company, search for:

• The trading name
• The legal company name
• The ABN
• Parent company names
• Known subsidiaries

8. Understand the limits of the data

The site depends on published data. Some details may be missing, delayed, renamed, or hard to match across years.

Tax Transparency Code may improve grouping, parent company allocation, and data notes over time, but users should still check source material and supporting evidence before making claims.

9. Good research practice

Use the site as a starting point.

A strong review should compare records across years, check related entities, confirm names and ABNs, and consider public reports, financial statements, ownership records, and ATO source material where needed.

The best research does not jump to conclusions. It follows the data, checks the context, and explains the limits.

10. What to do if something looks wrong

If a record appears incorrect, incomplete, duplicated, or linked to the wrong company group, treat it as a data review issue.

A feedback or correction process may be added in a later release. For now, users should verify records against the original ATO source data before relying on them.