Member entities of the global parent entity group
This section is to identify each of the members of your CBC reporting group, including the reporting entity, as well as your approach to tax.
The Public CBC reporting regime allows a partial exemption. 'partial exemption’ refers to a release from some of your reporting obligations for a single reporting period, for example, one or more but not all of the pieces of information that are otherwise required to be published, or all information, but for only particular jurisdiction or jurisdictions.
If you have a partial exemption for a particular piece of information, answer the question asking about the exemption by entering 'True', and do not complete the field below.
Are you exempt from publishing the members of your CBC reporting group?
This question is mandatory.
This indicates whether you are exempt from publishing the members of your CBC reporting group. A valid value is 'True' or 'False'.
If you select ‘True’, proceed to the question titled Public CBC statement on approach to tax' as a reporting entity exempt from supplying the names of the members of the CBC reporting group doesn't need to provide details of the members' names.
If you select 'False', continue to the next question to provide the names of the members of your CBC reporting group.
Global parent entity group members
Member of your CBC reporting group
List all the members of your CBC reporting group in respect of the relevant reporting period. You should be able to rely on the list of members by jurisdiction included in your audited consolidated financial statement for the relevant reporting period. The list should include dormant entities.
Enter the full legal name of each member, including the reporting entity.
Statement on approach to tax
Public CBC statement on approach to tax
Are you exempt from publishing the statement on approach to tax?
This question is mandatory.
This indicates whether you are exempt from publishing the statement on approach to tax. A valid value is 'True' or 'False'.
If you select 'True', omit the statement on approach to tax and proceed to Section C: Public CBC report- Australia and specified jurisdictions.
If you select 'False', continue to the next question to complete the statement on approach to tax.
Statement on approach to tax
The statement on ‘approach to tax’ should align with GRI 207, in particular 'GRI 207-1 Approach to tax'.
The statement may define how you balance tax compliance with business activities, outline your tax principles, your attitude to tax planning, the degree of risk the organisation is willing to accept and your approach to engaging with tax authorities. When outlining your approach to regulatory compliance, you can include information on statements in your tax strategy or equivalent documents regarding your intentions with respect to the tax laws in the jurisdictions in which the members of the CBC reporting group operate.
The field is in the free text format with a maximum of 5,000 characters allowed. If you wish to provide further information in this field, a URL to a website may be included by typing it in text format, with no link.
Continue to: Section C: Public CBC report- Australia and specified jurisdictions
Return to: Draft instructions to complete the Public CBC report