New modelling shows governments need to ensure that corporations benefiting from the use of Australia's resources, are contributing the same as they do in other jurisdictions.
As long as the ATO doesn't question why companies are reporting zero tax payable on their income, the public won't know if serious tax avoidance is happening.
There are still a few real-world tests the Diverted Profits Tax or "Google Tax" will have to face before the government can claim it's among the toughest in the world.
Transfer pricing is a common form of legal tax avoidance, and it's costing governments millions.
A landmark decision by the European Commission ordering Apple to pay €13 billion in tax sends a tough message to other multinationals.
The reelected Coalition government will be forced to confront multinational tax avoidance more effectively or suffer the revenue problems.
Loading companies with excessive, tax deductible debt is a commonly used by multinationals to avoid tax - so why has the government ignored it?