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Public CBC reporting lodgment deferral

Entities with a Public CBC reporting obligation due 31 December 2026 have a deferral to 29 January 2027.

Published 15 October 2026

Entities with a Public country-by-country (Public CBC) reporting period from 1 January 2025 to 31 December 2025, and a due date of 31 December 2026, have until Friday 29 January 2027 to publish your Public CBC report.

If you're one of these entities, you don’t need to take any action. We'll apply it automatically. If you don't publish your Public CBC report by the deferred due date, you may be subject to penalties. You can still lodge earlier if you choose.

If the deferral doesn't apply to you and you require additional time to publish your Public CBC report, you can apply for a deferral by emailing us at PublicCBC@ato.gov.au.

Make sure you register at least 4 weeks before you lodge your first report. This gives us time to process your registration and provide an identifier, if required. You'll need an identifier to lodge your Public CBC report.

You can request to join our industry stakeholder group to receive up-to-date information.

See Public country-by-country (CBC) reporting for more information.

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