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Learn moreAustralia: Senate committee report on public country-by-country reporting bill
The committee recommended that the bill be passed.
The Senate Economics Legislation Committee issued its report on legislation that would introduce public country-by-country (CbC) reporting in Australia.
The committee recommended that the legislation be passed.
However, coalition Senators also recommended that the legislation be amended to align the proposed CbC reporting standards to globally recognized standards, including by:
- Including a five-year deferral period to protect commercially sensitive information
- Providing further detail on how the ATO’s discretionary exemption would operate
- Aligning the non-cooperative jurisdiction list with the EU Directive
- Providing further detail on how jurisdictions will be listed or delisted
- Reviewing the regime within one to two years of its commencement
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