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Key findings

Key findings, observations and recommendations from the 2023–24 financial year.

Published 3 December 2024

In 2023–24, our key findings were as follows. 

  • $1.646 billion in income tax paid by Top 500 entities was tax assured. This means we have a high level of confidence that the transactions and arrangements to which this amount relates have been correctly reported. 
  • Income tax liabilities of $552.5 million were raised, with $41.3 million from voluntary disclosures. Many liabilities arose from basic errors, and from groups with little or no documented tax governance, highlighting the importance of tax governance in avoiding costly errors.
  • Our audits and reviews in progress reflect the complex arrangements, tax risks and potential non-compliance among some Top 500 groups. This reinforces the importance of maintaining adequate records to substantiate positions taken, and transparency in their dealings with us, to resolve compliance matters quickly.

QC103425