Consultation is now open on our Draft instructions to complete the Public country-by-country report.
Public country-by-country (CBC) reporting requires certain public and multinational businesses to lodge an annual Public CBC report with us. This is then published on an Australian Government website.
Our consultation is seeking stakeholder views to clarify expectations around disclosure formats and content. It will identify practical challenges and areas where further clarification may be needed.
These draft instructions have considered feedback already received on:
- information that must be included in an annual Public CBC report
- the level of detail expected in both quantitative and qualitative disclosures
- how to interpret and apply the legislation and accompanying guidance in practice.
When we release our final instructions, we'll publish a compendium which sets out all the issues raised and our response to each.
We encourage you to provide your comments by Friday 28 November 2025. See our consultation information on how to submit your comments.
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