{
  "entity_id": "B-003125",
  "folder": "Large-Business-Stewardship-Group",
  "name": "Large Business Stewardship Group",
  "type": "Advisory Body",
  "jurisdiction": "Commonwealth",
  "portfolio": "Treasury",
  "website": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/",
  "data_status": "stub",
  "completeness": {
    "has_strategy_brief": false,
    "has_strategy_structured": false,
    "has_vision": false,
    "has_kpi_targets": false,
    "has_kpi_results": false,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": false,
    "has_global_initiatives_text": false,
    "has_ideas": true,
    "has_artifacts": false,
    "n_ideas": 10,
    "n_legislation": 0,
    "n_artifacts": 0,
    "n_kpi_targets": 0,
    "n_kpi_results": 0,
    "n_outcomes": 0,
    "verified_own_data": false
  },
  "strategy_profile": {
    "status": "needs_review",
    "confidence": "low",
    "summary": "",
    "official_site_url": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/",
    "source_documents": [],
    "purpose": null,
    "vision": null,
    "strategic_priorities": [],
    "values": [],
    "outcomes": [],
    "performance_measures": [],
    "document_alignment_terms": {
      "must_support": [],
      "watch_terms": [],
      "avoid_claiming_without_evidence": []
    },
    "review_note": "Only low-confidence webpage, media, contact, news, or global-intelligence evidence is available."
  },
  "strategy_brief_md": null,
  "strategy_overview_evidence_md": null,
  "internal_strategy_evidence_md": "# Large Business Stewardship Group - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:34:05.000388+00:00\n**Entity ID**: B-003125\n**Entity type**: Advisory Body\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| pages | 2 |\n\n## Executive Readout\n\n### Purpose\n\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Members provided comments on several aspects of the draft document including the language and terms used throughout, the purpose or intended audience of the document, and the overall design.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n### Role and Functions\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n### Strategic Priorities\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- ATO strategy\nThe ATO provided an overview of the draft ATO strategy that outlines our strategic direction towards 2030.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The group is focussed on:\nidentifying opportunities to improve the tax and super systems to make it easy to get things right and hard not to, through an understanding of the effects on the large business sector\ngaining insights into issues faced by the large business sector to improve future approaches and processes\nproviding opportunities to discuss the strategic direction of the tax system, specifically, opportunities for improvements to its administration and supporting key relationships that reflect the broader community\nproviding an effective and dynamic approach to community consultation and engagement in relation to the design and administration of the tax system by the ATO.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Large Business Stewardship Group key messages 4 March 2026 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n## KPIs, Targets, and Where They Are At\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Large Business Stewardship Group key messages 4 March 2026 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Members provided comments on several aspects of the draft document including the language and terms used throughout, the purpose or intended audience of the document, and the overall design.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Practical compliance guideline\nPCG 2025/4\nGlobal and domestic minimum tax lodgment obligations – transitional approach\nhas been released which outlines the ATO's transitional compliance approach during the Pillar Two transition period.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Other important Pillar Two developments include:\nthe recent Organisation for Economic Co-operation and Development side-by-side announcement\nAustralia becoming a signatory of the Multilateral Competent Authority Agreement on the exchange of global anti-base erosion rules (GloBE) information on 28 January 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Attendees\nAttendees list\nOrganisation\nAttendees\nATO\nMichelle Sams (Co-chair), Public Groups\nATO\nFiona Knight, Public Groups\nATO\nLara Cavanough, Public Groups\nATO\nMichael Ingersoll, Public Groups\nBHP Billiton Limited\nAndrew Cornish\nBig 4 Representative\nAlex Lamb\nBoard of Taxation\nPaul Korganow\nBusiness Council of Australia\nPero Stojanovski\nChartered Accountants Australia and New Zealand\nMark Bradford\nColes\nAdalene Pandeli\nCorporate Tax Association\nPaul Suppree\nCPA Australia\nJenny Wong\nInsurance Australia Group Limited\nSarah Pang\nLaw Council of Australia\nJudith Taylor\nMicrosoft\nReagan Gruenthal\nNational Australia Bank\nSteve Southon (Co-chair)\nOrigin Energy\nCatherine Feng\nProperty Council of Australia\nRobert Ward\nResMed\nChristian Chan\nRio Tinto\nJasmine Leonard\nTelstra\nKelly Heezen\nTreasury\nMarty Robinson\nUber\nKelvin Ng\nGuest attendees\nGuest attendees list\nOrganisation\nAttendee\nATO\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Last updated\n24 April 2026\nPrint or Download\nAbout the Large Business Stewardship Group\nThe Large Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) to help improve the client experience and administration of Australia’s tax, super and registry systems.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Contact details\nYou can contact the secretariat of the Large Business Stewardship Group via email at\nLBSG@ato.gov.au\nMembers\nGroup membership details\nOrganisation\nMembers\nATO\nMichelle Sams (Co-chair), Public Groups\nATO\nFiona Knight, Public Groups\nATO\nMichael Ingersoll, Public Groups\nATO\nNadia Alfonsi, Public Groups\nAustralian Banking Association\nStephen Southon (Co-chair)\nAustralian Energy Producers\nMichael Fenner\nBHP\nAndrew Cornish\nBig 4 Representative\nAlex Lamb\nBoard of Taxation\nPaul Korganow\nBusiness Council of Australia\nPero Stojanovski\nChartered Accountants Australia and New Zealand\nMark Bradford\nColes Group\nAdalene Pandeli\nCorporate Tax Association\nPaul Suppree\nCPA Australia\nJenny Wong\nInsurance Australia Group\nSarah Pang\nLaw Council of Australia\nJudith Taylor\nMicrosoft\nReagan Gruenthal\nOrigin Energy\nCatherine Feng\nProperty Council of Australia\nRobert Ward\nResMed\nChristian Chan\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n\n## Key Metrics\n\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Large Business Stewardship Group key messages 4 March 2026 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Members provided comments on several aspects of the draft document including the language and terms used throughout, the purpose or intended audience of the document, and the overall design.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Practical compliance guideline\nPCG 2025/4\nGlobal and domestic minimum tax lodgment obligations – transitional approach\nhas been released which outlines the ATO's transitional compliance approach during the Pillar Two transition period.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n## Key Achievements\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- It highlights key focus areas and strategic shifts that will position us to achieve our vision in the longer term.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Large Business Stewardship Group key messages 4 March 2026 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Members provided comments on several aspects of the draft document including the language and terms used throughout, the purpose or intended audience of the document, and the overall design.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Practical compliance guideline\nPCG 2025/4\nGlobal and domestic minimum tax lodgment obligations – transitional approach\nhas been released which outlines the ATO's transitional compliance approach during the Pillar Two transition period.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Other important Pillar Two developments include:\nthe recent Organisation for Economic Co-operation and Development side-by-side announcement\nAustralia becoming a signatory of the Multilateral Competent Authority Agreement on the exchange of global anti-base erosion rules (GloBE) information on 28 January 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n## Key Issues, Risks, and Recommendations\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- This meeting's agenda continues to build upon the group's focus on the large market reporting compliance burden and includes several items to address specific issues raised by members.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- This includes the final instructions and approved form, guidance on a range of technical issues such as the types of entities that are required to report, and how to request an exemption.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Compliance updates and emerging issues\nThe ATO provided updates on several matters including the:\nongoing work on the s128F withholding tax exemption\nuse of Artificial Intelligence\nrecent changes to penalty and interest remission processes.\npublication of the goods and services\ntax determination for formula products.\nupdates to the instructions for the international dealings schedule and local file, and reportable tax position schedule questions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The group is focussed on:\nidentifying opportunities to improve the tax and super systems to make it easy to get things right and hard not to, through an understanding of the effects on the large business sector\ngaining insights into issues faced by the large business sector to improve future approaches and processes\nproviding opportunities to discuss the strategic direction of the tax system, specifically, opportunities for improvements to its administration and supporting key relationships that reflect the broader community\nproviding an effective and dynamic approach to community consultation and engagement in relation to the design and administration of the tax system by the ATO.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Large Business Stewardship Group key messages 4 March 2026 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Members provided comments on several aspects of the draft document including the language and terms used throughout, the purpose or intended audience of the document, and the overall design.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Practical compliance guideline\nPCG 2025/4\nGlobal and domestic minimum tax lodgment obligations – transitional approach\nhas been released which outlines the ATO's transitional compliance approach during the Pillar Two transition period.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n## Corporate Values and Operating Culture\n\n- 4 March 2026\n20 November 2025\n21 August 2025\n4 June 2025\n5 March 2025\n28 November 2024\n5 September 2024\n25 June 2024\n20 March 2024\n15 November 2023\n23 August 2023\n1 June 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)`\n- Menu\nSearch\nLarge Business Stewardship Group key messages 4 March 2026\nKey topics discussed at the Large Business Stewardship Group meeting 4 March 2026.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Large market reporting\nThe ATO provided an update on an open action item to address 4 key themes regarding the views of large businesses with respect to reporting obligation compliance burden as discussed at the last meeting.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- International related party dealings statistics\nAn overview of the key insights from the\nInternational related party dealings statistics for 2023–24\npublished on 16 February 2026 was provided.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The draft form has been released on ato.gov.au and first forms will be due 30 June 2026 for fiscal years ending before 31 December 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- Published\n30 March 2026\nPrint or Download\nWelcome\nThe group welcomed 6 new members and looks forward to the experience and contributions they will bring to the group.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- The BoT has also recently commenced a 12-month statutory review on the operation of the new thin capitalisation rules, with the report due to the Treasurer by 20 January 2027.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n- ATO systems\nThe ATO provided updates on the implementation of business improvement strategies for a range of service offerings and processes for large businesses based on feedback previously provided by members.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py <entity>` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `pages/about.html` - pages - https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026\n- `pages/homepage.html` - pages - https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No annual report text source found.\n- No global comparison/case-study sources found.",
  "legislation_md": "# Large Business Stewardship Group - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:21:42.467545+00:00\n**Entity ID**: B-003125\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 2\n- Unique legislation references found: 0\n\n## Legislation References\n\n_No Act/Regulation/Instrument references found in the local corpus._\n\n## Files Scanned\n\n- `pages/about.html` (page)\n- `pages/homepage.html` (page)",
  "global_initiatives_md": null,
  "strategy": null,
  "ideas": [
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "small",
      "title": "Consultation feedback summaries with response tracking",
      "idea": "Summarise consultation submissions by theme and publish what changed in response.",
      "quote": "The group is focussed on:\nidentifying opportunities to improve the tax and super systems to make it easy to get things right and hard not to, through an understanding of the effects on the large business sector\ngaining insights into issues faced by the large business sector to improve future approaches and processes\nproviding opportunities to discuss the strategic direction of the tax system, specifically, opportunities for improvements to its administration and supporting key relationships that reflect the broader community\nproviding an effective and dynamic approach to community consultation and engagement in relation to the design and administration of the tax system by the ATO.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "large",
      "title": "Always-on policy participation platform",
      "idea": "Create a standing participation platform where citizens and stakeholders can propose, vote, and track ideas.",
      "quote": "The group is focussed on:\nidentifying opportunities to improve the tax and super systems to make it easy to get things right and hard not to, through an understanding of the effects on the large business sector\ngaining insights into issues faced by the large business sector to improve future approaches and processes\nproviding opportunities to discuss the strategic direction of the tax system, specifically, opportunities for improvements to its administration and supporting key relationships that reflect the broader community\nproviding an effective and dynamic approach to community consultation and engagement in relation to the design and administration of the tax system by the ATO.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "small",
      "title": "Regulatory burden scan for forms, guidance, and reporting",
      "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.",
      "quote": "This meeting's agenda continues to build upon the group's focus on the large market reporting compliance burden and includes several items to address specific issues raised by members.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "large",
      "title": "Adaptive regulation program with live feedback loops",
      "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.",
      "quote": "This meeting's agenda continues to build upon the group's focus on the large market reporting compliance burden and includes several items to address specific issues raised by members.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "small",
      "title": "KPI evidence register with named owners",
      "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.",
      "quote": "Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "large",
      "title": "Outcome dashboard linking budget, delivery, and public impact",
      "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.",
      "quote": "Treasury\nTreasury provided updates on:\ncurrent geopolitical pressures\npreparations for the upcoming Budget\noutcomes from the public consultation on the news bargaining incentive\ndivision 296\nPillar Two implementation.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "small",
      "title": "Plain-language service pages and proactive status updates",
      "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.",
      "quote": "Last updated\n24 April 2026\nPrint or Download\nAbout the Large Business Stewardship Group\nThe Large Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) to help improve the client experience and administration of Australia’s tax, super and registry systems.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "large",
      "title": "Single front door for life-event based services",
      "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.",
      "quote": "Last updated\n24 April 2026\nPrint or Download\nAbout the Large Business Stewardship Group\nThe Large Business Stewardship Group is one of the stewardship groups operated by the Australian Taxation Office (ATO) to help improve the client experience and administration of Australia’s tax, super and registry systems.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Large-Business-Stewardship-Group/)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "small",
      "title": "Recommendation tracker for audits, reviews, and inquiries",
      "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.",
      "quote": "This meeting's agenda continues to build upon the group's focus on the large market reporting compliance burden and includes several items to address specific issues raised by members.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003125",
      "entity_name": "Large Business Stewardship Group",
      "folder_name": "Large-Business-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "large",
      "title": "Integrated assurance and lessons-learned system",
      "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.",
      "quote": "This meeting's agenda continues to build upon the group's focus on the large market reporting compliance burden and includes several items to address specific issues raised by members.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/large-business-stewardship-group/large-business-stewardship-group-key-messages-4-march-2026)",
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        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
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        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
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