Australia and specified jurisdictions
This section seeks information about Australian and specified jurisdictions as outlined in Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024, of the CBC reporting group for which you are submitting a Public CBC report.
You must provide the information for Australia and each specified jurisdiction in the relevant reporting period. A jurisdiction is either a state or a non-state jurisdiction in which a member of the group has operations. Where the activities of several members are within a single jurisdiction, the information for that jurisdiction must be consolidated. The jurisdictional data should represent the combined operations that those members have in that jurisdiction.
Where the CBC reporting group members operate in Australian and specified jurisdictions, information must be broken down by jurisdiction. For other jurisdictions, you have 2 options for disclosure:
- Full CBC breakdown: You may choose to report information on a CBC basis for all jurisdictions that the CBC reporting group operates. If there are no stateless entities, you do not need to report any aggregated data in section D.
- Partial CBC breakdown: If you only publish information on a CBC basis for Australian and specified jurisdictions, you must publish information for all other jurisdictions that the CBC reporting group operates, on an aggregated basis in section D.
In any case, information for entities not resident in any jurisdiction including stateless entities, should be included in the aggregated data in section D.
Partial exemption provisions: The Public CBC reporting regime allows a partial exemption in certain circumstances. A 'partial exemption’ allows an entity to be released from some of its reporting obligations for a single reporting period. This may include:
excluding one or more of the required information, or
omitting reporting for one or more specified jurisdictions.
Where no exemption has been granted from publishing the information in a particular reporting disclosure, you are required to complete that field.
If you have a partial exemption from publishing all information for Australia or a specified jurisdiction, do not complete a section C for that jurisdiction.
Public CBC Australia and specified jurisdictions report
The 'Public CBC Australian and specified jurisdiction report' section of the Public CBC report includes jurisdiction-specific disclosures. This section is repeatable, up to a maximum of 350 times.
You must complete a separate section C for Australia and a section C for each specified jurisdiction in which a member of your CBC reporting group operates.
If you choose to report on a CBC basis for all jurisdictions in which your CBC reporting group members operate, you will complete a separate section C for each jurisdiction.
Jurisdiction name
Are you exempt from publishing the jurisdiction name?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the jurisdiction name. A valid value is 'True' or 'False'.
If you select 'True', omit 'the name of the jurisdiction' and proceed to the question titled Business activities.
If you select 'False', continue to the next question to enter the relevant details.
The name of the jurisdiction
Enter the full country name corresponding to the jurisdiction covered in this section of the report. Do not use abbreviations or acronyms, for example, use 'United States of America' rather than 'USA'. Inputs in the free text format are limited to a maximum of 200 characters.
Business activities
Are you exempt from publishing a description of main business activities?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the description of your main business activities in the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit the 'description of main business activities' and proceed to the question titled Number of employees FTE equivalent.
If you select 'False', continue to the next question to enter the relevant details.
A description of main business activities
Enter a description of the primary activities conducted within the jurisdiction by the members of the CBC reporting group in that jurisdiction. An appropriate industry classification code may also be specified, such as ANZSIC, NACE, or another widely recognised industry or business activity code.
If you use an industry classification code, provide both the code and the details of the primary core activities undertaken in the relevant jurisdiction. For example, ANZSIC 7000 Computer System Design and Related Services – XYZ Pty Ltd primarily engaged in providing IT consulting, software development, and systems integration services. Activities include designing and developing custom software, managing IT infrastructure, and offering cybersecurity and cloud computing solutions. This free text field allows an input of maximum 4,000 characters.
Number of employees FTE Equivalent
Are you exempt from publishing the number of employees, on a full-time equivalent (FTE) basis at the end of the reporting period?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the number of employees, on a full-time equivalent basis at the end of the reporting period for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'the number of employees, on a full-time equivalent basis at the end of the reporting period' and proceed to the question titled Unrelated parties revenue.
If you select 'False', continue to the next question to enter the relevant details.
The number of employees, on a full-time equivalent basis at the end of the reporting period
Enter the total number of full-time equivalent employees for all members of the CBC reporting group located in the relevant jurisdiction. This figure is based on year-end employee count.
A consistent approach should be applied across all entities across the reporting period.
Where appropriate, independent contractors involved in the entity’s ordinary operations may be included as employees.
The number of employees in each jurisdiction must be reported as a positive whole number.
Unrelated parties revenue
Are you exempt from publishing revenue from unrelated parties?
This question is mandatory.
This indicates whether you have a partial exemption from publishing revenue from unrelated parties for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit the 'revenue from unrelated parties' and proceed to the question titled Related parties' revenue not tax resident of jurisdiction.
If you select 'False', continue to the next question to enter the relevant details.
Revenue from unrelated parties
Enter the total revenue earned by all members of the CBC reporting group that are tax residents in the relevant jurisdiction from transactions with independent parties. This includes revenue from sales of inventory and property, services, royalties, interest, premiums, and other amounts received, including extraordinary items of income and gains from investment activities. This will exclude payments from other members of the CBC reporting group treated as dividends in the payer’s jurisdiction.
You should report the amount in whole units only, no decimals. If the amount to be reported is negative, even if the CBC reporting group has positive unrelated party revenue overall, the amount for the jurisdiction must be entered as a negative value, using a minus sign (-) preceding the number.
Related parties revenue not tax resident of jurisdiction
Are you exempt from publishing revenue from related parties that are not tax residents of the jurisdiction?
This question is mandatory.
This indicates whether you have a partial exemption from publishing revenue from related parties that are not tax residents of the jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'revenue from related parties that are not tax residents of the jurisdiction' and proceed to the question titled Before income tax profit or loss.
If you select 'False', continue to the next question to enter the relevant details.
Revenue from related parties that are not tax residents of the jurisdiction
Enter the total revenue earned by all members of the CBC reporting group that are tax residents in the relevant jurisdiction from transactions with related entities that are not tax residents of the same jurisdiction. This includes revenue from sales of inventory and property, services, royalties, interest, premiums, and other amounts, but excludes payments from other members of the CBC reporting group treated as dividends in the payer’s jurisdiction.
The term ‘related parties’ is defined as 'associate enterprises' in the BEPS A Guidance.
You should report the amount in whole units only, no decimals. If the amount to be reported is negative, it must be entered as negative value, using a minus sign (-) preceding the number.
Before income tax profit or loss
Enter the sum of the profit or loss before income tax for members' operations in the relevant jurisdiction. The profit or loss before income tax should include all extraordinary income and expense items and you should report the amount in whole units, no decimals.
Report either a profit or a loss, however, a value '0' is required in the other field to ensure that there is no error when submitting the form. For example, if the net position reflects a loss rather than a profit, enter a value '0' in the 'profit before income tax' field to ensure that there is no error when submitting the form.
The response for 'before income tax profit' or 'before income tax loss' should reflect the members jurisdictional position for the reporting period.
Before income tax profit
Are you exempt from publishing the profit before income tax?
This indicates whether you have a partial exemption from publishing your profit before income tax for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'profit before income tax' and proceed to the question titled Before income tax loss.
If you select 'False', continue to the next question to enter the relevant details.
Profit before income tax
Enter the net position reflecting a profit before income tax value in this field.
Before income tax loss
Are you exempt from publishing the loss before income tax?
This indicates whether you have a partial exemption from your loss before income tax for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', proceed to the question titled Post reporting period book value of tangible assets.
If you select 'False', continue to the next question to enter the relevant details.
Loss before income tax
Enter the net position reflecting a loss before income tax value in this field.
Post reporting period book value of tangible assets
Are you exempt from publishing book value at the end of the reporting period of tangible assets, other than cash and cash equivalents?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the sum of book values at the end of the reporting period of tangible assets, other than cash and cash equivalents for members' operations for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'book value at the end of the reporting period of tangible assets' and proceed to the question titled Income tax paid. Tangible assets exclude cash or cash equivalents, intangibles, and financial assets.
If you select 'False', continue to the next question to enter the relevant details.
Book value at the end of the reporting period of tangible assets, other than cash and cash equivalents
Enter the total net book value of tangible assets for all members' operations in the relevant jurisdiction.
Income tax paid
Are you exempt from publishing Income tax paid, on a cash basis?
This question is mandatory.
This indicates whether you have a partial exemption from publishing your income tax paid, on a cash basis for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'income tax paid, on a cash basis' and proceed to the question titled Income tax accrued.
If you select 'False', continue to the next question to enter the relevant details.
Income tax paid, on a cash basis
Enter the amount of income tax paid on a cash basis, which is to be calculated as the amount of income tax paid during the relevant reporting period by all members of the CBC reporting group in that jurisdiction.
Taxes paid should include cash taxes paid to both the resident and other jurisdictions and must reflect not only advance payments for the current reporting period’s tax obligations but also the payments for the previous year’s tax obligations
This also includes withholding taxes paid by other entities, associated or independent on payments to the member. For example, if Company A, resident in Jurisdiction A, earns interest in Jurisdiction B, the tax withheld in Jurisdiction B should be included in Company A’s reported amount. Company A may presume, in the absence of knowledge to the contrary, that tax was appropriately withheld and paid by the relevant entity.
If there is a net refund or if refunds exceed payments in the same reporting period, report the total refund as a negative value, using the minus sign (-) preceding the number.
Income tax accrued
Are you exempt from publishing the income tax accrued, current year?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the income tax accrued, current year for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'income tax accrued' and proceed to the question titled Reason for difference between income tax paid and income tax accrued.
If you select 'False', continue to the next question to enter the relevant details.
Income tax accrued, current year
Enter the amount of income tax accrued for the reporting period. This amount should include the current tax expenses, for example, based on preliminary tax assessment accrued on taxable profit or losses by all members of the CBC reporting group in that jurisdiction. It does not include deferred taxes or provisions for uncertain tax liabilities. This figure should represent the tax expenses for the reporting period regardless of whether the tax has actually been paid.
If the jurisdiction reflects an overall tax expense report the 'income tax accrued' amount as positive value. If it results in an overall tax credit, report the amount as a negative value, using the minus sign (-) preceding the number.
Reason for difference between income tax paid and income tax accrued
Are you exempt from publishing the reasons for the difference between income tax accrued, current year and the amount of income tax due if the income tax rate applicable to the jurisdiction were applied to profit and loss before income tax?
This question is mandatory.
This indicates whether you have a partial exemption from publishing your reason for the difference between income tax accrued, current year and the amount of income tax due if the income tax rate applicable to the jurisdiction were applied to profit and loss before income tax, for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'the reasons for the difference between income tax accrued, current year and the amount of income tax due if the income tax rate applicable to the jurisdiction were applied to profit and loss before income tax' and proceed to the question titled Currency used in calculation.
If you select 'False', continue to the next question to enter the relevant details.
The reasons for the difference between income tax accrued, current year and the amount of income tax due if the income tax rate applicable to the jurisdiction were applied to profit and loss before income tax.
When reporting the difference between income tax accrued and the amount payable for a jurisdiction, provide an explanation to account for any material discrepancies between the current year income tax accrued and the income tax actually payable or paid by all members of the CBC reporting group for the reporting period. The explanation may include reasons such as timing differences, tax reliefs, allowances, incentives or any special tax provisions where members of the CBC reporting group in the relevant jurisdiction benefitted. This free text field allows an input of maximum 4,000 characters.
Currency used in calculation
Are you exempt from publishing the currency used in calculating and presenting the jurisdiction information?
This question is mandatory.
This indicates whether you have a partial exemption from publishing the currency used in calculating and presenting the information for the relevant jurisdiction. A valid value is 'True' or 'False'.
If you select 'True', omit 'the currency used in calculating and presenting the above information and proceed to the question titled Section D: Public CBC report - rest of world (aggregated information).
If you select 'False', continue to the next question to enter the relevant details.
The currency used in calculating and presenting the information for the jurisdiction
Enter the currency used to report the information for the relevant jurisdiction. For example, if the data is presented in Australian currency, state 'Australian dollars'. If it is necessary to translate an amount appearing in the audited consolidated financial statements to the currency used to report the above information, it must be translated at the average exchange rate for the year.
Continue to: Section D: Public CBC report - rest of the world (aggregated information)
Return to: Draft instructions to complete the Public CBC report