Australian Taxation Office
Corporate Tax Transparency · PRRT collections
Statutory disclosure. Lodged under penalty.
This page sets out the rules. What we cite. What we will not. How we tag a claim. And — using a worked example — what an audit looks like, end to end.
A primary source is the original document where a fact was first asserted, on the record, by the body that holds custody of it. Below: every body whose published material we have drawn from, somewhere on this site.
Corporate Tax Transparency · PRRT collections
Statutory disclosure. Lodged under penalty.
PRRT statistics · transferred deductions
Department of state; figures published under PGPA Act.
Integrated System Plan · NEM dispatch data
Independent system operator; statutory forecasts.
Gas Inquiry interim reports
Independent regulator with information-gathering powers.
Labour Force, Detailed · Industry of employment
Australia's official statistical authority.
State revenue from petroleum activities
Norwegian government statutory body.
Government Pension Fund Global · annual report
Operator of Norway's sovereign wealth fund; figures audited.
Net Zero Roadmap · World Energy Outlook
Inter-governmental body; cited by Australian Treasury.
Hansard · Senate inquiry submissions
Parliamentary record. Submissions made under standing rules.
Independent research papers
Cited as analysis with declared methodology, not as a primary source. Bias is declared in-text on every use.
LNG export tracker · royalty analysis
Cited as analysis, not as primary source. Bias declared.
Two of the entries above — The Australia Institute and IEEFA — are tagged analysis. We cite them as analysis with declared methodology, not as primary sources. Where their figures depend on ATO or AEMO data, we cite the underlying data separately, in the same footnote.
Every audited claim receives one of three tags. Each is defined narrowly and applied conservatively. We do not use “true” as a tag — if a claim is supported, we don’t audit it.
Built on figures that are technically computable, but selected and framed to lead the reader to a false conclusion.
"The gas industry pays A$21.9 billion in taxes and royalties."
Bundles GST and payroll tax (paid by consumers and wage-earners) with corporate tax to manufacture a single large number.
One sub-claim is supported by primary evidence; another overstates, omits caveats, or projects a debatable forecast as fact.
"Gas keeps the lights on."
True historically; AEMO ISP 2024 has gas at < 7 % capacity factor by 2030 and declining. The framing reads the past into the future.
Presented as fact, but no primary or independently-replicated source backs it. Includes claims sourced only from industry-commissioned modelling.
"The gas industry supports 215,000 jobs."
Traces to KPMG's Dec 2024 report — commissioned by AEP — using input-output multipliers Treasury has warned against. ABS direct-employment figure: ≈ 25,000.
Where a claim contains multiple sub-claims (e.g. "$21.9 billion in taxes and royalties"), each sub-claim is audited against its own primary source. The harshest applicable tag is assigned to the bundle.
The lobby's case rests heavily on three industry-commissioned consultancy reports and a stream of op-eds and press releases. None of it is primary. The reports are listed by name, with the reason.
December 2024
various
ongoing
The fastest way to see the rules in operation is to follow a single audited claim from capture to publication. The example below appears as Receipt 02 on /receipts.
"Inpex paid A$0 in corporate tax + PRRT, combined, on Ichthys LNG income of A$43 B."
The lobby's broad "contributes billions" framing on australiarunsongas.com.au is recorded with date and URL.
ATO Corporate Tax Transparency reports for FY 2017-18 through FY 2022-23 — six consecutive published years — show the entity's corporate income tax and PRRT as zero.
Total income across those six years (A$43 B) is summed from the same six reports. No interpretation, no modelling.
The lobby's framing is tagged Misleading. The figure itself is published verbatim, with the ATO URL footnoted.
Appears as Receipt 02 on /receipts. The same figure is auditable by any reader against the ATO source.
We do not accept funding from political parties, fossil-fuel companies, fossil-fuel-aligned trade unions, renewables companies, or any organisation with a direct commercial interest in the policy outcomes we report on.
This site is run by volunteers. No commercial relationships are held with any party named in our case files.
No contributor holds shares in oil-and-gas, electricity-generation, or renewables companies while contributing to the site. Material conflicts, if they arose, would be disclosed at the foot of the affected page.
Found a factual error? Tell us, with a primary source for the correct figure. Material errors are corrected on the affected page with a dated correction notice at the foot of the page.