We’ve published the Public country-by-country (Public CBC) lodgment instructions, including guidance to complete the approved form.
Public CBC reporting requires certain public and multinational businesses to publish an annual Public CBC report to us, which is then uploaded to data.gov.auExternal Link.
We've developed instructions to complete the Public CBC report, following external consultation. From the feedback we received, we’ve provided clearer guidance on:
- who is covered and how the rules apply across groups, including constitutional corporations, trusts, partnerships, and permanent establishments
- how reporting jurisdictions are determined, based on tax residency and
- what data must be reported and how it must be prepared
- registration and reporting periods
- transparency and consistency of published information, including managing exempt or sensitive information
- how to lodge the approved from.
We encourage entities to register for Public CBC reporting before lodging, as registration helps streamline administration, including lodgment.
We’ve also updated our general web guidance to provide further details on issues raised during consultation.
For more information on reporting obligations, registration and applying for an exemption to report, see Public country-by-country (CBC) reporting.
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