Reporting party information
Statement information
This question is mandatory.
This defines the type of report that is being submitted, either original or amended. A valid value is 'True' or 'False'.
If you select 'True', the report contains amended data.
If you select 'False', the message contains original data only.
If you identify one or more material errors, you must give us a corrected report, marked with a value of 'True' at this question to indicate it is an amendment to the original report.
For guidance on errors refer to Section F: Correcting your Public CBC report.
Reporting entity declaration
Public country-by-country declaration statement
This question is mandatory.
This includes the completed declaration text by your authorised person (authorised officer or authorised tax agent). This is a free text field for you to input the specific declaration statement from the authorised person.
The declaration to be typed in this field by the authorised person is:
- 'I declare that: this document has been prepared in accordance with information supplied by the entity, I have received a declaration in writing from the entity stating that the information is true and correct, I am authorised by the entity to give this document to the Commissioner of Taxation.'
Reporting entity declaration statement accepted indicator
This question is mandatory.
This indicates whether the declaration statement stated previously has been accepted or declined. A valid value is 'True' or 'False'.
Select 'True' if the authorised person accepts the declaration statement.
Select 'False' to decline the declaration. No further steps are required if declined; however, your Public CBC report will not be accepted without an accepted declaration statement.
Reporting entity declaration signature date
This question is mandatory.
Enter the actual date on which the declaration is signed using the format YYYY-MM-DD. This date is not the date on which the relationship commenced, or any ‘default’ or ‘dummy date’.
Reporting entity declaration signatory identifier
This question is mandatory.
Enter the authorised person's unique identifier. The identifier allows both the reporter and receiver of the report to identity the individual if questions arise. The unique identifier of the individual making the declaration must include a full name and in addition can include details like an email address or tax agent number.
Public CBC reporting
Public CBC global parent reporting
This section includes the reporting entity reporting period details for which you are submitting the Public CBC report.
When reporting dates, follow the date format YYYY-MM-DD.
Report period year
This question is mandatory.
Enter the last day of the reporting period to which the report relates. For example, if the reporting period of the CBC reporting group runs from 1 July 2024 to 30 June 2025, the field entry would be, '2025-06-30'.
Reporting period start date
This question is mandatory.
Enter the start date of the reporting period for the CBC reporting group for which you are submitting the Public CBC report. Do not enter a future year.
The start date must be on or after 1 July 2024 as Public CBC reporting commenced for the first reporting period commencing on or after that date.
Reporting period end date
This question is mandatory.
Enter the end date of the reporting period for the CBC reporting group for which you are submitting the Public CBC report.
Public global parent details
This section of the report contains information on your jurisdiction and identifiers.
Global parent entity tax jurisdiction
This question is mandatory.
This includes identifying your country code, being the country code for your jurisdiction (hereafter referred to as the jurisdiction).
Your jurisdiction is the jurisdiction of which you are a resident for taxation purposes. If you are a resident of more than one jurisdiction for taxation purposes, use the jurisdiction of your incorporation.
When reporting information on country codes, use the 2-character alphabetic country code based on the ISO 3166-1External Link:2020 Alpha-2.
Reporting entity ATO reference number
If you have registered with us and received an ATO reference number (ARN), enter the ARN here then continue to 'reporting entity name'.
An ARN is a unique 12-digit identifier that the ATO uses to identify entities in its systems.
If you do not have an ARN but do have an Australian business number (ABN), continue to the next question.
Note: If you do not have ARN or ABN, you may submit the registration form to receive an ARN.
Reporting entity ABN
Enter your ABN.
An ABN is a unique 11-digit identifier that businesses in Australia use to interact with the government and other businesses. For more information on ABNs, refer to Business or company registrations.
Reporting entity name
This question is mandatory.
Enter your full legal name. Write the name exactly as it appears on your official certificate of registration.
This must not be the name of any intermediary entity.
Public global parent contact details
This section contains your contact details.
Reporting entity email
This question is mandatory.
Enter your email address to receive correspondence.
Reporting entity phone
This question is mandatory.
Enter your telephone number. Standard international country code/area code as used in conjunction with the telephone number must be included.
Reporting street address line 1
This question is mandatory.
Enter all the available, current address details. The current address represents a physical address.
Address line 1 utilises a free text format and must contain only the street address (excluding locality, state and postcode). Locality, state and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. If the street address is complete on address line 1, continue to' reporting street address suburb, town or locality'.
Reporting street address line 2
This question is optional.
Address line 2 must contain only the street address (excluding locality, state and postcode). Locality, state and postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields.
If the street address is complete on address line one, line 2 does not need to be used.
Reporting street address suburb, town or locality
This question is mandatory.
Enter in the locality, town or suburb of your current address.
Reporting street address state or territory
This question is mandatory only where the reporting entity is Australian.
Enter the 2 or 3 letter code of the current address that is assigned to each Australian State or Territory.
Reporting street address postcode
This question is mandatory only where the reporting entity is Australian.
Enter the 4digit numerical Australian post code, assigned to the locality, suburb or place for the current address.
Reporting street address country code
This question is mandatory.
Enter your country code for your street address.
When reporting information on country codes, use the 2-character alphabetic country code based on the ISO 3166-1External Link:2020 Alpha-2 code.
Have you been granted a full exemption from publishing a Public CBC report for this reporting period?
This question is mandatory.
You may seek an exemption from the Commissioner from some, or all, of your Public CBC reporting obligations, for one reporting period at a time. The Commissioner may exempt an entity, a ‘full exemption’ or specify that an entity is exempt from publishing information of a particular kind, a ‘partial exemption’ for a single reporting period.
IF you have been released from all publishing obligations, a full exemption for a given reporting period, select the value 'True' and you should NOT give the Public CBC Report for the given reporting period to the Commissioner.
Otherwise select 'False' and continue to the next question.
Continue to: Section B: Public CBC report - member entities and approach to tax
Return to: Draft instructions to complete the Public CBC report