Australia: Further guidance on public country-by-country reporting

While registration is not mandatory, guidance highlights benefits to entities that register. 

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June 17, 2025

The Australian Taxation Office (ATO) on June 12, 2025, released further guidance on the Australian public country-by-country (CbC) regime, which applies for reporting periods starting on or after July 1, 2024.

While registration is not mandatory, the ATO's guidance highlights the following benefits to entities that register:

  • Simplify the process of submitting the public CbC report to the ATO
  • Nominate an authorized representative to liaise with the ATO
  • Request extensions for submitting the public CbC report
  • Apply for exemptions from reporting obligations


For more information, contact a KPMG tax professional in Australia:

Sean Madden | smadden3@kpmg.com.au

Philip Beswick | pbeswick@kpmg.com.au

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