Country-by-Country Request form and instructions

When to use this form

Use this form to request consideration of your OECD Country-by-Country lodgment or reporting circumstances by the CBC Reporting team.

The form should be used where your request either:

• requires an outcome for a taxpayer, or
• will require authorisation to access a taxpayer record.

General enquiries or requests that don't relate to a specific taxpayer should be directed to CBCReporting@ato.gov.au

Getting the request form

The form is a fillable PDF file which you must fill out on-screen. Do not print and write on the form.

You must complete the form in English.

To access the form, you must save it to your desktop computer or laptop which has the latest version of Adobe Acrobat installed.

Follow these steps:

• Right click on Country-by-Country Request form (NAT 75845, PDF, 296KB)This link will download a file.
• Select Save target as (or similar option, depending on your internet browner) to save it to your computer.
• Open the saved form with Adobe Acrobat Reader.
• Before filling in the form, select Enable all features (near the top of the screen) or enable JavaScript (if prompted).
• Once you have completed the form, use Adobe Acrobat's Fill & Sign tool to add your signature. Alternatively use the draw or add image function.

Using the form

You must type all responses. Do not complete this form by hand.

You must answer all questions marked with an asterisk (*)

To avoid processing errors, do not use:

• the Print, Print to PDF, Save as PDF, or Export to PDF options
• third-party applications to convert, process, or resave the form.

You should keep a copy of the completed form by using either the Save or Save As options. Also make sure to keep a copy of any attachments for your own records.

Form instructions

Please read the instructions for completing each section:

• Section A: Your details
• Section B: CBC reporting entity details
• Section C: Extension to lodge
• Section D: Exemption from lodgment
• Section E: Late lodgment or penalty consideration
• Section F: Declaration

Section A: Your details

Enter the requested details of your:

• name
• position in the organisation
• registered agent number (TAN), if applicable
• contact phone number
• contact email address.

Note: If you are not listed as the authorised representative of the relevant entity, you will need to demonstrate that you are authorised to make a request on its behalf prior to submitting your request. For more information, see Primary contact and authorised contacts.

Section B: CBC reporting entity details

This section is mandatory.

Enter the following details for the CBC Reporting Entity (CBCRE) you are making a request for:

• legal name
• identifier
• details of the CBC reporting parent if not the same as requesting entity.

Does any entity have significant influence, ownership or control of the CBC reporting parent?  

You should answer 'Yes' if any of the following apply:

• the CBC reporting parent is different to the global parent entity of the CBC reporting group
• the CBC reporting parent is not consolidated by its parent due to the investment entity exception to consolidation
• any entity, or group of related entities, has an ownership interest or voting power of 20% or more in the CBC reporting parent.

Where the answer is 'Yes', please provide the following details:

• entity name
• entity identifier (TFN, ABN or TIN)
• jurisdiction of tax residence
• details of the extent of the entities significant influence, ownership or control
• details of why this entity is not the CBC reporting parent.   

Section C: Extension to lodge

CBC reporting statements must be lodged within 12 months after the end of the income year to which the statements relate. The end date of the income year will be either 30 June or the balance date of the substituted accounting period. 

You may request an extension of time to lodge one or more CBC reporting statements by outlining your circumstances and reasons for requesting the extension.

In making such a request, entities should be aware that we are obliged to automatically exchange the CBC report for a group within 3 months of the initial due date for lodgment.

Refer to Administrative matters for further information on lodgment conditions.

Section D: Exemption from lodgment

In specific circumstances you may be eligible for an exemption from lodging one or more of your CBC reporting statements. We generally consider granting exemptions in the following 3 defined circumstances. However, we may grant an exemption in exceptional cases, taking into account matters relevant to the Commissioner's exercise of the exemptions power.

In some circumstances, you may be eligible for administrative relief without the need to request an exemption. If you qualify, we will apply the relief to you using the information you have lodged or will lodge with us. Please review the Exemptions and administrative relief guidance before applying.

Requests that are not supported by adequate evidence or are not in accordance with the exemptions framework are likely to be declined.

Your exemption circumstances

To apply for an exemption, you will need to:

• describe how you meet the circumstances of the category for which you are applying
• provide evidence of your analysis.

We generally consider granting exemptions for these 3 categories.

Category 1

You are an Australian CBC reporting parent, or a member of a group consolidated for accounting purposes with an Australian CBC reporting parent, where the group has no foreign operations.

No foreign operations means no constituent entity or permanent establishment outside Australia.

This exemption is available for the CBC report.

You will need to provide the following:

• Organisational chart illustrating the CBC reporting group's ownership structure and jurisdiction of operating entities.
• The consolidated financial statements of the CBC reporting parent for the reporting period (see Note 1).

Note 1: The financial statements must be in English (or translated into English) and the full and complete versions of the documents including the notes (not an extract or a summary). In the circumstance where consolidated financial statements do not exist, you must explain (and provide evidence of) how the applicant entity has:

• determined the identity of their CBC reporting parent
• self-assessed their CBCRE status for the relevant income year.

Category 2

The annual global income of your foreign CBC reporting parent is A$1 billion or more but falls below the CBC reporting foreign currency threshold in the jurisdiction of the foreign CBC reporting parent.

This exemption is available for the CBC report.

You will need to provide the following:

• Details of how you calculated annual global income.
• The consolidated financial statements of the CBC reporting parent for the reporting period and the prior period (see Note 2).

Note 2: The financial statements must be in English (or translated into English) and the full and complete versions of the documents including the notes (not an extract or a summary). In the circumstance where consolidated financial statements do not exist, you must explain (and provide evidence of) how the applicant entity has:

• determined the identity of their CBC reporting parent
• self-assessed their CBCRE status for the relevant income year.

Category 3

You were a CBC reporting entity in the preceding year due to your membership of a group of entities but left that group during the CBC reporting year due to a demerger or sale to a third party and will not be a CBC reporting entity under your new structure for the foreseeable future.

Refer to the OECD guidance on the effect of some restructures on the filing and content of CBC reports – (section VI) of Guidance on the implementation of country-by-country reportingExternal Link.

Local file obligations are generally not affected by restructures. An entity that was a CBC reporting entity in the prior year will have an obligation to lodge a local file for the reporting year.

This exemption is available for the CBC report and the master file.

You will need to provide the following:

• Group structure documents used to determine the ultimate parent entity or CBC reporting parent for reporting period and the prior period.
• Details of the sale or restructure event that resulted in the change of CBCRE status.
• The consolidated financial statements for the reporting period and the prior period (see Note 3).

Note 3: The financial statements must be in English (or translated into English) and the full and complete versions of the documents including the notes (not an extract or a summary). In the circumstance where consolidated financial statements do not exist, you must explain (and provide evidence of) how the applicant entity has:

• determined the identity of their CBC reporting parent
• self-assessed their CBCRE status for the relevant income year.

Exceptional circumstances

Other exemptions for the CBC report, master file and local file that are not covered by categories 1–3 may be available in exceptional circumstances. In principle, these will be limited to circumstances where granting an exemption is necessary to ensure conformity with the OECD Action 13 report recommendations.

You must provide evidence that substantiates your claims and include citations of the relevant sections of the OECD BEPS Action 13External Link.

An absence of international related party dealings or internal dealings will not be sufficient for either a local file or master file exemption to be granted. These exemptions will be granted in very limited circumstances, and the general expectation is that the master file and local file will be lodged.

Section E: Late lodgment or penalty consideration

Use this request option to request consideration of your late lodgment circumstances, including where you have received a failure to lodge (FTL) warning letter, or FTL penalties or interest have been applied in relation to CBC statements.

Penalties may apply for the late lodgment of CBC reporting statements. Each CBC reporting statement (CBC report, master file and local file) is a separate statement for these purposes. The penalty amount, including any multiplying factor, is worked out under section 286–80 of Schedule 1 of the Tax Administration Act 1953.

The FTL on time base penalty amount is multiplied by 500 where the entity is an SGE. These increased FTL penalties apply to approved forms due on or after:

• 5 December 2019, for a SGE subsidiary member of a consolidated group or a MEC group
• 1 July 2020, for entities satisfying the updated SGE definition per Treasury Laws Amendment (2020 Measures No. 1) Act 2020
• 1 July 2017, for all other SGEs.

Section F: Declaration

The declaration is mandatory.

The signatory is declaring the information in the registration form is true and correct.

When you have completed the request form only a person currently on our records as having authority to update registration details on behalf of the entity can sign this declaration. For more information, see Primary contact and authorised contacts.

To make the declaration, check the appropriate box for the public officer or authorised representative. Include the following details of the person making the declaration:

• full name and position
• daytime phone number
• email address
• tax agent number (if applicable)
• a signature (the signature must be an electronic signature)
• declaration date.

When completing the declaration, either use Adobe Acrobat's Fill & Sign tool to add the signature or use the draw or add image function. Don't print and sign the form.

Submitting your form

Once you have completed the Country-by-Country Request form (NAT 75845), save a copy of your form for record-keeping purposes.

When saving the form to submit to the us, make sure the file is saved in PDF format by using the File > Save As functionality. Don't export or transform the file through an export feature.

Email your completed form to CBCReporting@ato.gov.au. Don't submit a scanned copy. We are unable to accept more than one request form per email.

You will receive a response from us to acknowledge receipt of your email. We will later send you an email to advise the outcome of your request.

Outcome of your request

If your request is declined, we will notify you in writing. The letter will explain:

• why we have made the decision
• any review rights you have available if you disagree with our decision

Where your request relates to an exemption, you will have 28 days to fulfill your lodgment obligations.