What is Public CBC reporting

Public CBC reporting parents must publish an annual report detailing selected tax information.

Published 9 June 2026

Public CBC reporting and country-by-country reporting are different measures

You and members of your Public CBC reporting group may be required to complete both reports independently. For information about CBC reporting, go to Country-by-country reporting.

Public country-by-country (CBC) reporting is a corporate transparency measure which requires Public CBC reporting parents to publish an annual Public CBC report detailing selected tax information.

The process requires you to do so by giving us the necessary information in the approved form, and then us making it available on data.gov.auExternal Link; an Australian Government website.

Public CBC reporting provides information to the public and enables better assessment of whether an entity's economic presence in a jurisdiction aligns with the amount of tax they pay in that jurisdiction.
The regime applies to reporting periods starting on or after 1 July 2024.
It does not apply to individuals.

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