% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/top_taxpayers.R
\name{ato_top_taxpayers}
\alias{ato_top_taxpayers}
\title{Corporate Tax Transparency}
\source{
Australian Taxation Office Corporate Tax Transparency
release. Licensed CC BY 3.0 AU.
}
\usage{
ato_top_taxpayers(
  year = "latest",
  entity_type = c("all", "public", "private", "foreign"),
  sheet = c("income_tax", "prrt")
)
}
\arguments{
\item{year}{\code{"YYYY-YY"} (e.g. \code{"2023-24"}) or \code{"latest"}.}

\item{entity_type}{One of \code{"all"} (default), \code{"public"},
\code{"private"}, or \code{"foreign"}. Matches the CTT \verb{Entity type}
column values \code{"Australian public"}, \code{"Australian private"},
\code{"Foreign-owned"}.}

\item{sheet}{One of \code{"income_tax"} (default, the ~4,000-entity
income-tax sheet) or \code{"prrt"} (petroleum resource rent tax
filers, typically 10-20 entities).}
}
\value{
An \code{ato_tbl} with one row per disclosed entity. All
monetary values are nominal AUD of the reporting year.
}
\description{
Returns the ATO's annual Corporate Tax Transparency release,
mandated by Part 5-25 of the \emph{Taxation Administration Act
1953}. Covers every Australian public company, foreign-owned
company, or Australian-owned private company above the
AUD 100 million total-income threshold (the private-company
threshold was lowered from AUD 200 million to AUD 100 million
for the 2022-23 income year onwards, making all three
categories uniform). The 2023-24 release was published 1
October 2025 and covered 4,110 entities.
}
\details{
The underlying XLSX has three sheets:
\itemize{
\item \strong{Information} (cover/metadata, ~7 rows).
\item \strong{Income tax details} (the headline dataset, ~4,000
entities: total income, taxable income, tax payable).
\item \strong{PRRT details} (petroleum resource rent tax filers,
typically 10-20 entities).
}

Licensed under \strong{CC BY 3.0 Australia} (the Corporate Tax
Transparency and Voluntary Tax Transparency Code releases use
CC BY 3.0 AU; most other Taxation Statistics use CC BY 2.5 AU).
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  top <- ato_top_taxpayers(year = "2023-24")
  head(top)
  # Petroleum resource rent tax sheet
  prrt <- ato_top_taxpayers(year = "2023-24", sheet = "prrt")
  head(prrt)
})
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Taxation Administration Act
1953}, Part 5-25 (Corporate Tax Transparency).

Australian Taxation Office (annual). \emph{Report of entity
tax information}. The statutory Corporate Tax Transparency
release.

Commonwealth Treasury (2013). \emph{Improving the transparency
of Australia's business tax system: Exposure draft
explanatory memorandum}. Rationale for the Part 5-25 regime.
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
