Government-related entities
Government‑related entities (GREs) for Public CBC purposes refers to corporate tax entities controlled or established by the Commonwealth, or a state or territory government of Australia, to perform public or governmental functions. GREs are typically subject to separate public sector accountability and disclosure frameworks.
The GRE concept in this regime is limited to entities established by, or otherwise attributable to, Australian Governments only.
Further guidance on the meaning of a GRE is available in Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices.
When to apply for a Public CBC reporting GRE exclusion
GREs may be incorporated and otherwise have attributes consistent with being a Public CBC reporting parent. As a result, they may fall within the scope of Public CBC reporting.
A corporate tax entity that is both a CBC reporting parent and an Australian GRE may, upon request, be excluded from Public CBC reporting by written notice from the Commissioner for one or more reporting periods.
If you believe you qualify for a GRE exclusion for one or more reporting periods, you must apply for the exclusion in a timely manner to allow sufficient time for the Commissioner to consider and decide the application before the Public CBC report publishing due date. A GRE exclusion only applies to the reporting period or periods for which it is granted.
How to apply for a Public CBC reporting GRE exclusion
To apply for a GRE exclusion from Public CBC reporting, download the Public country-by-country exclusion application form (DOCX, 120KB)This link will download a file.
To submit your application, email the completed form along with all attachments to PublicCBC@ato.gov.au.
Submitting your GRE exclusion request
If you are making an application for a GRE exclusion, you are required to confirm you are a corporate tax entity, a CBC reporting parent and satisfy one of the following:
- you are a local government body established by or under a state or territory law
- you are an organisation that satisfies both of the following
- is either established by the Commonwealth, a state or territory (whether under a law or not) to carry on an enterprise, or established for a public purpose by an Australian law, and
- can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation.
A corporate tax entity is one of the following:
- a company
- a corporate limited partnership
- a public trading trust.
Where your application doesn't provide sufficient information or documentation, we will request this from you and discuss any concerns with you.
You will only be excluded from Public CBC reporting once we have assessed your application and notified you in writing of our decision for that reporting period or periods.
The exclusion ensures you are not required to publish a Public CBC report for one or more reporting periods. Entities within your group are not required to publish separate reports, provided they are not a Public CBC reporting parent in their own right.