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Draft instructions to complete the Public country-by-country report

Draft guidance for completing the Public country-by-country (CBC) report.

Published 31 October 2025

Public CBC report overview

Overview of CBC report instructions and publishing in the approved form.

Section A: Public CBC report - entity information

How to complete section A: entity information in the Public CBC report.

Section B: Public CBC report - member entities and approach to tax

How to complete section B: member entities and approach to tax in the Public CBC report.

Section C: Public CBC report - Australia and specified jurisdictions

How to complete section C: Australia and specified jurisdictions in the Public CBC report.

Section D: Public CBC report- rest of the world (aggregated information)

How to complete section D: rest of the world (aggregated information) in the Public CBC report.

Section E: Submitting your Public CBC report

How to complete section E: submitting your Public CBC report.

Section F: Correcting your Public CBC report

How to make amendments to your Public CBC report.

QC105782