Dear Australian Taxation Office,

If possible, please treat this as an informal or administrative request. Otherwise, please treat this as a formal request for documents under the Freedom of Information Act.

I am seeking copies of documents with the following information:

1. The annual number of individual tax returns from 2000-01 that relate to wages and salaries (employees) - PAYG.

2. The total annual amount of tax revenue from 2000-01 that relates to wages and salaries (employees) - PAYG.

3. The total annual amount of tax revenue from 2000-01 for Australian companies.

4. The total annual amount of tax revenue from 2000-01 for Multinational companies.

5. The annual Tax Liability by source (percentage) from 2000-01 for individuals, Australian companies and Multinational companies.

Statistics from the Australian Taxation Office has Tax liabilities by source, 2016-17 income year has: Individual income tax - 51.2% and Company income tax - 20.2 %

Yours faithfully,

Julie Middleton

Dear Simon Murray,

Thank you for your quick response.

For points 1 and 2, I now have the information requested.

For points 3 and 4, I wish to clarify information for companies and multinational companies. There may be another or separate table for companies, which may or may not have information about multinational companies. Alternative, if we use just one table, the rows with the information sought, may not be correct.

The format of your email has been altered and some hyperlinks that were added are not in place.

Point 3 - has the same link as provided for points 1 and 2.
https://www.ato.gov.au/About-ATO/Researc...

It was stated: "Again, net tax for companies is published in Taxation statistics, rows 433 to 436 in table 1 [3]here"

Using the same table as for points 1 and 2, rows 433 to 436 have in column A - under:
Selected items1 are:

433 Other deductions relating to amounts shown at N and L - primary production (total)
434 Other deductions relating to amounts shown at N and L - primary production (total)
435 (P&T) Net primary production distribution amount
436 (P&T) Net primary production distribution amount

Using the same Table 1, the information relates to primary production.

From row 826 is Net income or loss from business. Perhaps the company figures are under:

841 Net income or loss from business – non-primary production
842 Net income or loss from business – non-primary production
843 Net income or loss from business (total)2
844 Net income or loss from business (total)2

4. The total annual amount of tax revenue from 2000-01 for Multinational companies.

The reply stated: "This is not separately identified (to my knowledge) but a good guide might be the Corporate Tax Transparency reports located [5]here."

The ABC has an article online from the link:
https://www.abc.net.au/news/2018-12-13/o...

Using the same table for points 1 and 2, rows 567 to 570 relate to Foreign entities but only has figures from 2009–10 (Column AH)

567 Foreign entities - controlled foreign company income
568 Foreign entities - controlled foreign company income
569 Foreign entities - transferor trust income
570 Foreign entities - transferor trust income

What is foreign controlled company income?

Significant global entities (SGE) are Australian residents or foreign residents operating an Australian permanent establishment at the end of the income year.

If an entity satisfies the definition of 'foreign company' in section 9 of the Corporations Act 2001 (Corporations Act) – that is, generally, a company registered outside Australia – it must be registered with ASIC to carry on business in Australia.

If 'foreign companies' or SGEs have paid any taxation in Australia, where would these statistics be recorded?

Yours sincerely,

Julie Middleton