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Australia: Finalized public country-by-country (CbC) reporting filing instructions, updated guidance

Finalized guidance for public CbC reporting effective for periods starting July 1, 2024.

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march 5, 2026

The Australian Taxation Office (ATO) released its finalized filing instructions and updated guidance to complete the public country-by-country (CbC) report, along with the approved form.

The instructions are intended to help taxpayers complete their public CbC report if they are a public CbC reporting parent (reporting entity) that must publish a report for reporting periods from July 1, 2024, under the public CbC reporting regime.

The ATO adds that the information to be reported was adopted from the Global Reporting Initiative (GRI) 207: Tax 2019 reporting standard and must reconcile with reporting entities’ audited consolidated financial statements prepared for the relevant accounting period in accordance with the applicable accounting standards.

The ATO also notes that public CbC reporting and CbC reporting are separate measures with different reporting requirements, and that taxpayers and other members of a public CbC reporting group may be required to complete both reports.

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