When Tax Commissioner Chris Jordan on Tuesday releases the list detailing the amount of tax – or lack thereof – that the nation's biggest private companies paid in 2013-14, the news won't be who's on the list. It will be who's not on it.

Under tax disclosure laws aimed at increasing transparency about the level of taxes large public and private companies pay, the tax affairs of people from Gina Rinehart to James Packer should, in theory, be on the list.

The laws require the Australian Taxation Office to publish the tax details of about 300 of Australia's wealthiest private companies with revenue of $200 million or more.

This threshold was originally lower, but in a move that angered Labor, the Greens did a deal with the Coalition last year that saw the rate at which companies get caught up by reporting requirements increase from $100 million to $200 million, which meant a number of companies now don't get captured.