Appendix A: Overview of single seller arrangement (SSA) sellers

SSA seller overview for AWS and IBM
SSA sellerAmazon Web Services (AWS)IBM
Global Perspective
Global headquartersSeattle, USANew York, USA
Global revenue$107.6 billion USD ($638 billion USD for Amazon as the global parent company)$62.8 billion USD
Market cap$2.25 trillion USD$223.2 billion USD
Stock exchange listingNASDAQ:AMZNNYSE, CHX and international markets
Websitehttps://aws.amazon.com/https://www.ibm.com/
Australian Perspective
ABN63 605 345 89179 000 024 733
Australian officesSydney, Melbourne, Perth, Brisbane, Canberra and AdelaideSydney, Melbourne, Perth, Brisbane, Canberra and regional centres
Staff in Australia~2,500~2,200
Australian partner network~6,000 companies~1,400 companies
Australian revenue$3.9 billion AUD$1.84 billion AUD
First Australian Government contract20131954
Current SSAIteration 3, expires 31/3/2028 with one 3-year extension remainingIteration 2, expires 15/12/2027 with two 12-month extensions remaining
SSA seller overview for Microsoft and SAP
SSA sellerMicrosoftSAP
Global Perspective
Global headquartersWashington, USABaden-Württemberg, Germany
Global revenue$245.1 billion USD$39.65 billion USD (€34.18 billion)
Market cap$3.53 trillion USD$343.46 billion USD (€297.32 billion)
Stock exchange listingNASDAQ-GSSPX:GER
Websitehttps://www.microsoft.com/https://www.sap.com/
Australian Perspective
ABN29 002 589 46026 003 682 504
Australian officesSydney, Melbourne, Perth, Brisbane, Canberra, Adelaide and HobartSydney, Melbourne, Perth, Brisbane, Canberra and Adelaide
Staff in Australia~3,000~1,300
Australian partner network~9,000 companies~110 companies
Australian revenue$8 billion AUD$1.42 billion AUD
First Australian Government contract19851997
Current SSAIteration 5, expires 30/6/2026 with one 12-month extension remainingIteration 2, expires 28/06/2027 with three 12-month extensions remaining
SSA seller overview for Oracle and Rimini Street
SSA sellerOracleRimini Street
Global Perspective
Global headquartersTexas, USALas Vegas, USA
Global revenue$57.4 billion USD$0.43 billion USD
Market cap$603.5 billion USD$0.3 billion USD
Stock exchange listingNYSE:ORCLNASDAQ:RMNI
Websitehttps://www.oracle.comhttps://www.riministreet.com
Australian Perspective
ABN80 003 074 46861 898 632 956 / 86 143 105 686
Australian officesSydney, Melbourne, Perth, Brisbane, Canberra and AdelaideSydney, Melbourne, Perth, Brisbane and Canberra
Staff in Australia~1,400~90
Australian partner network~290 companiesN/A
Australian revenue$1.57 billion AUDNot provided
First Australian Government contract19862018
Current SSAIteration 1, expires 24/11/2025 with one more 12-month extension remainingIteration 1, expires 28/1/2026

7.1 The details in these tables were populated based on data provided by each SSA seller and the DTA.

7.2 The tax paid by each SSA seller was expressly not in scope of this review as this is the remit of the Australian Taxation Office and the Department of the Treasury, however previous reporting by the media has investigated this.

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Appendix B: SSAs representation on the DTA panels

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