Emma Alberici's controversial tax story contained nine errors

Emma Alberici's controversial story on corporate tax contained nine errors or omissions of fact, according to documents given to a Senate standing committee.

The ABC has formally responded to several questions on notice after a fiery Senate estimates in February.

According to responses from the ABC tabled with the Senate's Standing Committee on Environment and Communications, a number of elements in Alberici's story were "misleading".

The responses come after managing director Michelle Guthrie said the ABC had "clearly failed" by publishing a news story and subsequent analysis piece by chief economics correspondent Emma Alberici.

The ABC has identified nine errors or omissions of fact in Alberici's news story, which was called "Tax-free billions: Australia's largest companies haven't paid corporate tax in three years". The headline was misleading, according to the broadcaster, because Australia's top five companies and most of the top 10 by market capitalisation have paid corporate tax.

Management also ruled that a rhetorical question about whether JP Morgan had used a fine paid to US authorities to write-off tax in Australia was "potentially misleading".

"No evidence is provided and this is highly implausible," an answer on notice reads.

The ABC has also said a line in the article about foreign banks lending money to their Australian operations at inflated prices to "create excessive tax deductions" could also be seen as misleading.

"Reasonable efforts were not made to ensure accuracy," the ABC said.

Emma Alberici came under fire earlier this year for two articles on corporate tax.

The ABC also conceded an accompanying analysis piece showed a "lack of impartiality" under the organisation's editorial policies.

The answers to the questions on notice hose down speculation ABC management only raised concerns about the articles after coming under fire from Prime Minister Malcolm Turnbull as well Qantas chief executive Alan Joyce.

ABC editorial director Alan Sunderland, left, and ABC managing director Michelle Guthrie at Senate Estimates in February.

ABC Director of News Gaven Morris flagged potential concerns with deputy news director Craig McMurtrie at 7.07am on February 14, just hours after the articles were published. McMurtrie then contacted Alberici before 8.30am with some concerns and suggested the headline be changed.

A senior adviser from Mr Turnbull's office emailed an official complaint at 6.30pm, while Mr Joyce did not send a letter of complaint until two days later.

Guthrie is set to front Senate Estimates again on Wednesday.