Tax commissioner Chris Jordan doesn't believe there's any advantage in naming and shaming companies that try to avoid paying their fair share of taxes in Australia.
"I am focused on outcomes and I think that's where we should direct our attention," Mr Jordan told reporters in Sydney during a joint press conference with Treasurer Scott Morrison.
The Australian Taxation Office had already been approached by some large companies looking to restructure their tax arrangements in the wake of the federal government announcing new tax avoidance rules, he said.
Mr Morrison said the government was committed to ensuring companies that earn income in Australia and benefit from its economy, pay their fair share of domestic tax.
He welcomed the Organisation for Economic Cooperation and Development final 15 recommendations from its two-year, G20 commissioned base erosion and profit-shifting project released this week.
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"Australia has already been ahead of the curve on these recommendations," Mr Morrison said.
The treasurer will release draft legislation to extend the GST to digital products later on Tuesday.
