Australia: Consultation on draft instructions for public country-by-country (CbC) report
Consultation closes November 28, 2025.
The Australian Taxation Office (ATO) initiated a consultation on draft instructions for completion of the public country-by-country (CbC) report, which is required for CbC reporting parent companies for reporting periods from July 1, 2024.
The report consists of four sections:
- Section A: Details of the type of report and the reporting entity
- Section B: Each member entity of the CbC reporting group, by its jurisdiction of residence
- Section C: Information to be published on a CbC basis for Australia and each specified jurisdiction
- Section D: Aggregated information to be reported for members of the CbC reporting group not included in section C
The consultation closes on November 28, 2025.