About the registration process
Register at least 4 weeks before the date you intend to engage with us on a Public CBC matter. Registration allows you to manage your obligations more efficiently and helps to simplify the process of:
- publishing your Public CBC report
- requesting an extension of time to provide the Public CBC report
- requesting an exemption from reporting obligations for a reporting period
- requesting a government-related entity (GRE) exclusion from reporting obligations for a reporting period/s
- correcting errors in your Public CBC report after publishing.
The registration process does not differentiate between resident and non-resident Public CBC reporting parents. A non-resident Public CBC reporting parent without an ATO reference number (ARN) will be issued with an ARN as part of this registration process.
Public CBC registration form
The Public CBC registration form is in a fillable portable document format (PDF). To register:
- access the Public country-by-country (CBC) registration form (NAT 75645)
- follow the Instructions to complete Public country-by-country registration
- save the completed PDF and submit it via email to PublicCBCReports@ato.gov.au
- Do not use 'Print', 'Print to PDF', 'Save as PDF', or 'Export to PDF'. Save the form using 'Save' or 'Save As' only.
We will send an email acknowledging receipt.
Contacts and declarants
When you register or publish a Public CBC report, you are asked to provide information about:
- who we can contact in relation to your Public CBC matters
- who is authorised to complete the declaration on behalf of the entity (that is, a public officer, or an authorised contact or authorised representative).
The roles are different and serve different purposes. While the same person may be appointed in both roles, this is not required.
Authorised contacts
Authorised contacts are your nominated representatives for day-to-day communication about administration tasks, including registration, lodgment, and exemption requests. They must have authority to act for you, including making changes or updating information.
- You can nominate more than one person (for example, a primary authorised contact and an alternative authorised contact).
- If the primary contact cannot be reached, we may contact the alternative (if provided).
Australian member entity contacts
Australian member entity contacts are Australia-based contacts we may approach for more information about the Australian member entity (where Section B of the registration form applies).
Where there is more than one Australian member entity in the Public CBC reporting group, you only need to provide details for the most significant or relevant entity that generated most of the group’s Australian‑source income.
Providing these contacts does not change who has the Public CBC reporting obligation, which remains with you as the Public CBC reporting parent.
Authorised tax agent
You may nominate an authorised tax agent to engage with us on your behalf in relation to Public CBC reporting matters.
Australian tax agents must be registered with the Tax Practitioners Board (TPB). You can check a tax agent's registration status or find a registered tax agent through the TPB websiteExternal Link.
Declaration
- The declaration must be completed by a person who has authority to act on behalf of the entity.
- Domestic entities must have the declaration completed by a public officer or authorised contact on our records.
- Foreign entities must have the declaration completed by a duly appointed authorised representative.
Public officer
Under the Australian tax system, a company's public officer is the person we normally deal with in relation to the entity's tax affairs.
A company that conducts an enterprise in Australia (that is, carries on business in Australia or derives income from property in Australia) is required to be represented for taxation purposes by a public officer.
For guidance on the role of a public officer, refer to Law Administration Practice Statement PS LA 2011/8 The registration of entities.
Overseas Public CBC reporting parents
A Public CBC reporting parent that is based overseas and does not conduct an enterprise in Australia is not required under Australian tax law to have a public officer. We ask that entities execute appropriate documentation, in accordance with the laws of their jurisdiction, to appoint an authorised representative to engage with us on their behalf for Australian Public CBC reporting purposes.
The duly appointed authorised representative may include a person located in Australia and may be one of the listed contacts we've requested in the registration form.
The entity should retain this documentation as evidence of the representative’s authority, as we may request it to confirm authority where required.
Further information
Further detail on primary contacts (including public officers) and authorised contacts is available at Primary contacts and authorised contacts.