Published CBC reports
382 Public CBC reports have been published on 12 November 2026 relating to the 2025 Public CBC reporting year. This release mainly includes reports received by the ATO on or before 1 October 2026.
Reporting entities have 12 months from the end of their relevant reporting period to meet their annual Public CBC reporting obligations. As reporting periods vary, reports are received by us throughout the year. Reports will be collated and published in tranches.
Access Public CBC reports on data.gov.auExternal Link.
About Public CBC reporting
Public CBC reporting requires some large groups with $1 billion or more in global income and an Australian connection, including $10 million or more in Australian-sourced income included in their aggregated turnover, to publicly report information about their activities, income and taxes each year. The group has an Australian connection if it was an Australian resident, or a foreign group member operating through an Australian permanent establishment at any time during the year. The regime does not apply to individuals.
The parent of the group is responsible for publishing the Public CBC report, whether they are formed in Australia or overseas. The Public CBC parent is the top entity in the group not controlled by another group member. The report information is drawn from the group's accounting statements and records.
The regime applies for the 12-month period the group uses to prepare its consolidated financial statements, starting on or after 1 July 2024. Reports are due within 12 months of the end of these reporting periods.
We facilitate the publication of Public CBC reports by collecting the reports and publishing them on data.gov.au, an Australian Government website. Reports are published in tranches.
Public CBC reporting exemptions are available, but only in exceptional circumstances. Parent entities can request a full or partial exemption for a particular year. We consider requests on a case-by-case basis. We may grant an exemption where publishing a report, or certain information in the report, could compromise national security or otherwise cause significant commercial harm which would be disproportionate to the transparency objectives of the regime.
Separate rules allow Australian government-related entities, such as those established by the Australian Government to perform public functions, to apply for an exclusion from the regime for one or more years. Government-related entities are typically subject to public sector accountability and disclosure requirements.
The Public CBC regime is separate and independent of other tax, financial, sustainability or transparency reporting frameworks. Reports must be published despite any participation in, or compliance with, other mandatory or voluntary reporting regimes.
As a result, information reported under Public CBC may not align with information reported under other frameworks. While some figures may appear similar, differences in definitions, methodology, reporting population, timing and levels of aggregation mean that they should not be directly compared or be expected to match or reconcile. For example, Corporate Tax Transparency amounts for an income year are drawn from an entity's Australian income tax return. Public CBC information for a reporting period is reported by jurisdiction and is based on consolidated financial statements, or information that can be reconciled to those statements.
Public CBC content
Reporting parents are required to complete a Public CBC report in a standardised format for all members in the group. The information is broken up based on the jurisdiction of each entity in the group. For Australia and 40 specified jurisdictions, the information must be provided on a country-by-country basis. Information for all other jurisdictions can be provided in an aggregated form (rest of world), or if the reporting entity chooses, on a country-by-country basis.
While the information is in a standardised format, differences in how it is presented may mean some standardisation is needed before reports can be easily compared.
When reading the reports you will see 3 tabs:
- Tab 1 titled 'Approach to tax' contains the reporting parent's legal name and tax jurisdiction, the reporting period start date and end date, and a description of the group's approach to tax.
- Tab 2 titled 'Tax and Financial information' contains the reporting parent's legal name and tax jurisdiction, the reporting period start date and end date, and the reported tax and financial information. The information is reported separately for Australia and selected jurisdictions, and either on a CBC basis or in aggregate for the rest of the world.
- Tab 3 titled 'Group Members' is a list of all the members in the reporting group, as disclosed by the reporting parent. Immaterial entities, including dormant entities, are included in the group members for Public CBC purposes.
Understanding Public CBC reports
Parent entities are required to provide information on the revenues, profits and income taxes for the group, as well as the activities of the group and international related party dealings. When interpreting the results, you should be aware of the following.
Information in the reports
Information in the reports must be drawn from the group's audited consolidated financial statements prepared according to the applicable accounting standards, or from information that can be reconciled to the consolidated financial statements for the reporting period.
Where audited consolidated financial statements are not prepared, they must reconcile with what would be shown in such statements had they been required. Accounting standards may vary between jurisdictions.
Revenue, expenses and tax amounts
Revenue, expenses and tax amounts may be recognised in different periods for accounting and tax purposes. For this reason, the amounts in Public CBC reports may not reconcile to amounts in tax returns or other tax transparency disclosures.
Jurisdiction
Jurisdiction in Public CBC reports is identified according to where the entity is resident for tax purposes, as recorded in the audited consolidated financial statements, or the financial information filed on public record.
Employee numbers
Employee numbers are reported on a full-time equivalent basis at the end of the reporting period and may not reflect average staffing levels throughout the period.
The number must be a whole number and may include independent contractors involved in the entity's ordinary operations, where appropriate.
Revenue from unrelated parties
Revenue from unrelated parties' is the total revenue for entities in the jurisdiction (or aggregated rest of world) from transactions with unrelated parties. It includes:
- amounts such as revenue from sales
- royalties and interest, and
- excludes payments to other group members treated as dividends in the payer's jurisdiction.
For a particular jurisdiction (or aggregated rest of world) it may be a negative amount, even where the group has positive unrelated party revenue overall. This may occur where amounts that reduce revenue, including adjustments or reversals, exceed positive unrelated party revenue recognised in that jurisdiction (or aggregated rest of world) for the reporting period.
Revenue from related parties
'Revenue from related parties that are not tax residents of the jurisdiction' is the total revenue for entities in the jurisdiction (or aggregated rest of world) from transactions with related entities (also known as associate enterprises) that are not resident in the same jurisdiction.
Before income tax profit or loss
'Before income tax profit' or 'Before income tax loss' reflects the entities jurisdictional pre-tax accounting profit or loss for the reporting period. It includes extraordinary income and expense items but excludes payments from other group members treated as dividends in the payer's jurisdiction.
Income tax paid
'Income tax paid' is reported on a cash basis and includes taxes paid to governments of both the resident and other jurisdictions during the year. It reflects not only advance payments for the current reporting period's tax obligations, but also the payments for the previous year's tax obligations. For example, instalments, taxes withheld, refunds of tax paid, and settlements are all taken into account. This is not a measure of taxable income and can differ from the tax expense amount reported in the consolidated financial statements.
Income tax accrued
'Income tax accrued' represents the current income tax associated with the accounting profits earned during the year and does not include deferred taxes or provisions for uncertain tax liabilities. It represents the tax expenses for the year regardless of whether the tax has been paid.
Different currencies
Different currencies may be used when completing the Public CBC report. The currency used is stated in the report.
Entities not subject to tax
Some entities within a group are not subject to tax in their own right. For example, certain partnerships, trusts and other 'flow-through' entities for tax purposes may allocate income to investors, beneficiaries or partners who are responsible for paying the associated tax. Consequently, the reported income tax paid for an entity may not reflect the total tax associated with the entity's activities. US S-corporations and German 'Kommanditgesellschafts' (also known as German KGs) are examples of this.
Differences in tax rates, tax rules and entity types
Differences in tax rates, tax rules and entity types can affect information in Public CBC reports. Industry-specific concessions or incentives, loss utilisation, and special tax regimes can all affect the relationship between profit and tax for a jurisdiction.
Changes in the reporting group
Acquisitions, disposals, restructures and changes in the reporting group or reporting period may affect comparisons between reporting periods.
Blank fields
A blank field should not automatically be interpreted as zero, as meaning the information does not apply, or as indicating that a partial exemption has been granted. In some circumstances it may relate to information that is not required by law.
Exempt information
Information that is covered by a Public CBC reporting exemption for an entity, for a reporting period, will not appear in its Public CBC report for that period. If a full exemption applies, or an entity is excluded from the Public CBC reporting requirements for a reporting period, no Public CBC report is required for that period.
Tax disclosures
A particular tax disclosure, including a nil or low level of tax paid or accrued, does not of itself indicate non-compliance with tax laws.
Public CBC reporting exemptions
Reporting parents can request a full or partial exemption from Public CBC reporting for a reporting period where exceptional circumstances may warrant relief from reporting. This may include circumstances where disclosure could compromise national security or otherwise cause significant commercial harm which would be disproportionate to the transparency objectives of the regime.
We consider each exemption application on its individual circumstances, taking into account the information provided by the reporting parent and the objectives of the Public CBC reporting regime. This includes enhancing transparency to help the public better understand an entity's economic presence in a jurisdiction and how this aligns with its tax position in that jurisdiction.
We've received 73 exemption applications as at 10 November 2026 relating to the first year of Public CBC reporting. Six exemption applications have resulted in a partial or full exemption being granted.
Where an exemption application remains under consideration as the reporting date approaches, we may provide a deferral to allow sufficient time to consider the application and continue engagement with the reporting parent.
Why a report may not appear
There are several reasons why a Public CBC report may not appear on data.gov.au, or may be difficult to identify, including:
- the report is not due yet – Public CBC reports are due within 12 months of the end of the reporting period and entities may have different reporting periods
- the report has been received by the ATO but is not included in this release
- the reporting parent has been granted a deferral of time to lodge its report
- the report is published under a name that you don’t recognise such as a trading name or a registered name
- the report has been published under the name of a different entity within the group because that entity is the reporting parent
- the reporting parent has been granted a full exemption from reporting for a reporting period
- the reporting parent is an Australian government-related entity and has been granted an exclusion from the regime for one or more reporting periods
- a report is not required because the reporting parent does not meet all the legislative requirements for the reporting period – this could be because
- the Public CBC reporting parent is not a constitutional corporation, or a partnership in which each of the partners is a constitutional corporation, or a trust of which each of the trustees is a constitutional corporation
- the group doesn't have the required Australian connection as it doesn't have a subsidiary or permanent establishment in Australia – for example, it may only derive Australian sourced income in Australia through licensing agreements or fee-based contracts
- the group doesn't have $10 million or more Australian-sourced income included in their aggregated turnover for the year
- the reporting parent wasn't a CBC reporting parent for some or all of the preceding reporting period.
Public CBC reporting requirements
We are continuing to consider how the Public CBC reporting requirements apply in some situations, including whether a CBC reporting group exists in particular circumstances involving investment entities.
Where we identify an entity that may be affected, we will contact them directly and may seek further information. Some lodged reports may be held from publication while this occurs and until we provide guidance.
Contact us about a missing report
If you believe a Public CBC report should be available on data.gov.au but you can't locate it, email PublicCBC@ato.gov.au.
When contacting us, please provide sufficient detailed information as to why you believe a Public CBC report should be available, including any third-party sources of information you have relied on. If you wish to remain anonymous, you should indicate this in your correspondence.
Due to privacy laws, we won’t be able to inform you of the progress or outcome of any investigation based on you contacting us about a missing Public CBC report. However, we take all contacts about missing Public CBC reports seriously.
Our role in publishing reports
We facilitate the publication of Public CBC reports in accordance with the law. Our role is administrative in nature and is limited to receiving report information from the reporting parent and making that information publicly available on data.gov.au.
The information published in a Public CBC report remains the responsibility of the reporting parent. We do not independently alter, supplement, analyse, or verify the information submitted by a reporting parent.
Publication of a Public CBC report on data.gov.au should not be taken as confirmation that the information is accurate, complete or compliant with any legal, accounting, taxation or reporting standards beyond the entity's own Public CBC reporting obligations. We do not assess the merits of any disclosures beyond administering the publication process required under the law.
Any views, statements, representations or conclusions contained in a Public CBC report are those of the reporting parent and does not necessarily reflect the views of the Australian Government or the ATO. Users of Public CBC reports should not rely on publication by the ATO as evidence of the validity, accuracy or completeness of the information disclosed.
Corrected Public CBC reports
Following publication, reporting parents must correct material errors within 28 days of becoming aware of an error. An error is material if not correcting it means information is omitted, misstated, or obscured where this could be reasonably expected to influence the fair presentation of the report.
If you believe there is a material error in a Public CBC report, email PublicCBC@ato.gov.au. You should provide sufficient detailed information as to what information you believe was published in error, including any third-party sources of information you have relied upon. If you wish to remain anonymous, you should indicate this in your correspondence.
Due to privacy laws, we won’t be able to inform you of the progress or outcome of any investigation based on you contacting us about a material error in a Public CBC report. However, we take all contacts about material errors in Public CBC reports seriously.
Compliance with reporting obligations
Entities are responsible for determining whether the Public CBC reporting regime applies to them, and where it does, for ensuring that the information reported is complete and accurate.
We may carry out compliance activities to ensure entities meet their Public CBC reporting obligations.
If an entity fails to meet its Public CBC reporting obligations, we may impose penalties.