Taxation, page-28

IMO Multinationals should be taxed on their Aus revenue;
not their declared Aus profits which in many cases are nil
despite realising massive global profits.

A case in point is Shell.

Shell globally declared a profit for the Mar Qtr 2023 of $10
billion USD despite it not expecting to pay any Aus corporate tax
until 2026.

And this is merely one example out of hundreds