$450,000,000 and  $75,000,000

$75,000,000  and $450,000,000 

$15,000 and $5,000

The price paid by buyers (inclusive of the tax) would be $0.75 higher than price without the tax.

The price paid buy buyers (inclusive of the tax) would still be $0.25 higher than the price without the tax.

Consumer surplus would be lower than when the tax was imposed on sellers.

The tax burden would be solely bourne by the buyer.

Area A

Area A + B + C + E

Area C

Area D

Area E

800

450

150

600

1,250

Monetary transactions made to avoid burden of taxes or circumvent regulations.  

Significant contributor to the erosion of tax and social security bases 

Unreported income from the production of legal goods and services

whether an organisation pays tax that is expected of them in countries where they are located and earning revenue. 

We should be transparent that we are engaging in tax planning to avoid tax because transparency enhances investor confidence and will attract funding for the Frankfurt listing. However, we should expect significantly more investigation by the tax authorities in both Australia and Germany. 

We should be transparent that we are engaging in tax planning to evade tax because transparency enhances investor confidence and will attract funding for the Frankfurt listing. However, we should expect significantly more investigation by the tax authorities in both Australia and Germany. 

We should not be transparent about engaging in aggressive tax planning to evade tax because we do not want the tax authorities in both Australia and Germany to understand our “base erosion and profit shifting” (BEPS) activities. 

We should not be transparent about engaging in aggressive tax planning to avoid tax because there is likely to be a leak of the relevant documents at some point in the future. 

Gap before the impact of the ATO’s engagement 

Shows the final uncollected amount after the impact of the ATO’s action 

An estimate of the difference between the amount of tax the ATO collects and what it would have collected if every taxpayer was fully compliant with tax law 

The combination used to generate tax revenues 

Select the supplier with lower costs regardless of labor practices. 

Choose the supplier with a history of unethical practices for potential cost savings. 

Prioritise ethical considerations by selecting the supplier with fair labor practices. 

Base the decision solely on the suppliers' financial stability. 

Maintain equal relationships with both suppliers. 

Gig workers are more likely to receive training.  

Gig work is more secure.  

Gig work is more flexible. 

Gig work is more prestigious.

 Provide parking for employees’ vehicles 

Negotiate enterprise agreements 

Provide on-site child-care  

Provide a safe work place