We've published draft Practice Statement Law Administration PS LA 2025/D1 Public country-by-country reporting exemptions.
It sets out our administrative approach to the Commissioner's discretion for granting an exemption from the Public country-by-country (CBC) reporting obligations. It applies to all entities subject to Public CBC reporting that may consider applying for a full or partial exemption from publishing information, or from publishing information of a particular kind.
We're taking public comments until 5 September 2025. You can find instructions on how to submit your comments in PS LA 2025/D1.
We have also updated our web guidance on Public CBC reporting with information about how to apply for an exemption.
We'll also be hosting virtual consultation meetings on 7 and 22 August 2025 about the exemptions to Public CBC reporting. You can email PublicCBC@ato.gov.au to express interest in participating.
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