Before publishing – register with us for Public CBC reporting
Register for Public CBC reporting at least 4 weeks before publishing your first Public CBC report, or if you intend to apply for an exemption, GRE exclusion, or deferral. Registration helps streamline administration.
When to publish your Public CBC report
You must publish your Public CBC report by giving the information to us in the approved form within 12 months following the end of your reporting period. We then make it available on data.gov.auExternal Link; an Australian Government website.
Penalties may apply for non-compliance.
You may apply to us for an extension of time to provide the Public CBC report. Requests can be submitted by email to PublicCBC@ato.gov.au.
An automatic deferral applies for entities with a Public CBC reporting period from 1 January 2025 to 31 December 2025, and a due date of 31 December 2026. You now have until 29 January 2027 to publish the report, but are encouraged to send it in earlier if it is ready.
Public CBC report in the approved form
The approved form used to publish your Public CBC report is an XML file and must conform to the structure, rules and data types defined in the ATO-developed XML Schema.
The XML schema and access to the Business Implementation Guide are available from Public Country-by-Country reporting 2025 specification v2.0External Link. These materials support both entities preparing Public CBC reports and Digital Service Providers (DSP) building or maintaining software for Public CBC reporting.
You must give us your Public CBC report electronically using the approved XML file generated by your business management software or through your DSP to PublicCBCReports@ato.gov.au. Each email must include only one attachment, that is the XML file, or the submission cannot be validated.
Paper submission of the Public CBC report will not be accepted.
It is important to complete all applicable fields in the approved form fully and accurately. The information you provide is used to prepare your Public CBC report for publication. Providing complete and accurate information, and following the approved form instructions will help us process and publish your report without unnecessary delays.
For instructions on completing the Public CBC report in the approved form, see Instructions to complete the Public country-by-country report.
After submission, we will send an email acknowledging receipt. We may also contact you if we identify any validation issues with your Public CBC report that need to be resolved before it can be published.
If you identify a material error in your Public CBC report after publishing, you must amend and re-publish the report. See correcting errors in Public CBC reporting for when and how to do this.
Our role
Once we have validated and processed your report, we will either:
- confirm that we are preparing your report to upload to data.gov.auExternal Link, or
- advise that your report cannot be uploaded to data.gov.auExternal Link because validation issues have been identified that need to be resolved. We will provide details of those issues and you must correct the issues and re-submit your report before we can upload it to data.gov.auExternal Link.
Our validation checks support the processing and upload of your Public CBC report to data.gov.auExternal Link. Validation does not represent confirmation that the information in your report is complete and accurate. You remain responsible for the information in your report.
We will facilitate the publication of the reported information to data.gov.auExternal Link as soon as practicable.
It is expected that the first Public CBC reports will be made available on data.gov.auExternal Link, the Australian Government website, in late 2026.