% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/companies.R
\name{ato_companies}
\alias{ato_companies}
\title{Company Taxation Statistics}
\source{
Australian Taxation Office Taxation Statistics Company
Tables. Licensed CC BY 2.5 AU.
}
\usage{
ato_companies(
  year = "latest",
  table = c("industry", "snapshot", "key_items_by_size", "entity_type",
    "industry_by_size", "sub_industry", "taxable_status", "source", "expenses"),
  industry = NULL
)
}
\arguments{
\item{year}{\code{"YYYY-YY"}, \code{"latest"}, or a vector of years for
a multi-year panel. Multi-year requests add a \code{year} column.}

\item{table}{One of \code{"snapshot"}, \code{"key_items_by_size"},
\code{"entity_type"}, \code{"industry"} (default), \code{"industry_by_size"},
\code{"sub_industry"}, \code{"taxable_status"}, \code{"source"}, or
\code{"expenses"}.}

\item{industry}{Optional substring filter on industry name
(applied only when the fetched table has an industry column).}
}
\value{
An \code{ato_tbl}. Monetary values in nominal AUD of the
reporting year.
}
\description{
Returns the annual Company Taxation Statistics tables. The
Company release ships tables covering entity type, turnover
band, industry, taxable status, source of income, and
expense deductions. Pick the table that matches your
question:
}
\details{
\itemize{
\item \strong{snapshot} (T1): aggregate counts, total income, net tax
across all companies (~1m entities)
\item \strong{key_items_by_size} (T2): net tax by company size band
\item \strong{entity_type} (T3): split by public/private/co-operative
\item \strong{industry} (T4, default): key items by 2-digit ANZSIC
subdivision
\item \strong{industry_by_size} (T5): industry x turnover band
\item \strong{sub_industry} (T6): 4-digit ANZSIC class detail
\item \strong{taxable_status} (T7): items by taxable status
\item \strong{source} (T8): source of income
\item \strong{expenses} (T9): expense and deduction categories
}

\strong{Classification break.} Releases from 2022-23 onwards use
ANZSIC 2020; earlier releases use ANZSIC 2006. A warning is
emitted when the requested year(s) are at or after this boundary,
or when a multi-year request spans it.
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  s <- ato_companies(year = "2022-23", table = "snapshot")
  head(s)
  m <- ato_companies(year = "2022-23", industry = "mining")
  head(m)
  # Multi-year industry panel
  panel <- ato_companies(year = c("2021-22", "2022-23"))
})
options(op)
}
}
\references{
Australian Taxation Office (annual). \emph{Taxation Statistics:
Company tables explanatory notes}. Methodology notes on
lodgement cut-off, entity-type definitions, and turnover-band
thresholds. Accessible from
\url{https://www.ato.gov.au/about-ato/research-and-statistics/in-detail/taxation-statistics/}.

Australian Bureau of Statistics (2020). \emph{Australian and
New Zealand Standard Industrial Classification (ANZSIC)},
2006 revision with 2020 update. Catalogue 1292.0.
}
\concept{companies}
