Country-by-country reporting guidance

Country-by-country (CBC) reporting is part of a broader suite of international measures aimed to combat tax avoidance.

The types of statements required for CBC reporting.

Understand the circumstances under which you have CBC reporting obligations.

When you may be eligible for an exemption from some CBC reporting obligations under Subdivision 815-E of the ITAA 1997.

Information about reporting periods, notifications, lodgment, extensions, penalties and access to CBC statements.

A summary of the main points you need to consider when preparing your CBC report and provides some Australian context.

As a CBC reporting entity, you are required to lodge a master file within 12 months of the end of your income year.

The following guidance provides advice on some specific issues related to lodgment.

Country-by-country Local file reporting changes from 1 January 2025.