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Information disclosed based on jurisdiction

Information that must be reported based on the jurisdiction.

Published 9 June 2026

Required disclosures

The Public CBC report requires disclosures about:

  • the revenues, profits and income taxes of the Public CBC reporting group
  • the activities of the Public CBC reporting group
  • an entity's international related party dealings.

Disclosures based on jurisdiction

The disclosures you make are determined by the jurisdiction of each entity in your CBC reporting group:

  • for operations in Australia and specified jurisdictions, you must disclose the information on a CBC basis
  • for operations in other jurisdictions, you can choose to disclose information on either a CBC basis or an aggregated basis.

This means you can:

  • disclose information on a CBC basis for all jurisdictions in which the group operates.
  • disclose information on a CBC basis for Australia and the specified jurisdictions, and on an aggregated basis for all other jurisdictions.

The Minister's determination of jurisdictions for Public CBC reporting is provided by legislative instrument LI 2024/27 Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024.

Specified jurisdictions with a tax treaty with Australia

Specified jurisdictions that have a comprehensive international tax treaty with Australia:

  • Singapore
  • Switzerland

Other specified jurisdictions

The following is a list of other specified jurisdictions:

  • Andorra
  • Anguilla
  • Antigua and Barbuda
  • Aruba
  • Barbados
  • Bahamas
  • Bahrain
  • Belize
  • Bermuda
  • British Virgin Islands
  • Cayman Islands
  • Cook Islands
  • Curacao
  • Dominica
  • Gibraltar
  • Grenada
  • Guernsey
  • Hong Kong
  • Isle of Man
  • Jersey
  • Liberia
  • Mauritius
  • Monaco
  • Montserrat
  • Nauru
  • Niue
  • Panama
  • Republic of the Marshall Islands
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Maarten (Dutch Part)
  • Saint Vincent & the Grenadines
  • Samoa
  • San Marino
  • Seychelles
  • Turks and Caicos Islands
  • US Virgin Islands
  • Vanuatu

Information to be published

The Public CBC report in the approved form outlines the information that is required to meet your Public CBC reporting obligations. Not all information supplied in the Public CBC report approved form is uploaded to data.gov.auExternal Link. Only the information listed below is published.

  • Your own legal name and the name of its tax jurisdiction.
  • The reporting period year, end date and start date.
  • The names of each entity in your CBC reporting group.
  • A description of your CBC reporting group’s approach to tax.
  • Information about Australia and specified jurisdictions, on a CBC basis.
  • Information about your other jurisdictions, either on a CBC or aggregated basis.

Australia and specified jurisdictions (CBC basis)

For Australia and specified jurisdictions:

  • name of the jurisdiction
  • description of main business activities
  • number of employees (on a full-time equivalent basis) at the end of the reporting period
  • revenue from unrelated parties
  • revenue from related parties that are not tax residents of the jurisdiction
  • profit before income tax
  • loss before income tax
  • book value at the end of the reporting period of tangible assets, other than cash and cash equivalents
  • income tax paid (cash basis)
  • income tax accrued (current year)
  • reason for the difference between income tax accrued and profit or loss before income tax multiplied by the income tax rate
  • currency used in calculating the tax information.

Other jurisdictions if reported on an aggregated basis

For all other jurisdictions if reported on an aggregated basis:

  • consolidated summary of the main business activities in all other jurisdictions
  • number of employees (on a full-time equivalent basis) at the end of the reporting period
  • revenue from unrelated parties
  • revenue from related parties that are not tax residents of the jurisdiction
  • profit before income tax
  • loss before income tax
  • book value at the end of the reporting period of tangible assets, other than cash and cash equivalents
  • income tax paid (cash basis)
  • income tax accrued (current year)
  • currency used in calculating and presenting this information.

Guidance

The information you must report has been adopted from the Global Reporting Initiative (GRI) 207: Tax 2019External Link (GRI 207) reporting standard. Some terminology differs to ensure consistency with how these concepts are understood in Australia, both under Australian domestic law and Australian accounting standards.

The Base Erosion and Profit Shifting (BEPS) Action 13 GuidanceExternal Link and the Organisation for Economic Co-operation and Development (OECD) transfer pricing guidelinesExternal Link provide further contextual guidance having regard to Public CBC.

The words of the law should be applied first after which regard may be had to the aforementioned additional guidance. To the extent of any inconsistency or differences in terminology, treat GRI Disclosures 207-1 and 207-4 of GRI 207: Tax 2019 as prevailing over The BEPS Action 13 Guidance and the OECD transfer pricing guidelines.

 

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