Who completes Section B of the Public CBC registration form
Foreign entities with Australian member entities must complete Section B of the Public country-by-country (CBC) registration form (NAT 75645). However, Question 10 must be completed for all entities.
An Australian member entity is a CBC reporting entity that is a member of the CBC reporting group that either:
- is resident in Australia for taxation purposes
- operates an Australian permanent establishment.
If you have multiple Australian member entities , you only need to fill out the details of the most significant or relevant entity that derived the majority of the group's Australian-source income.
For more information, refer to Taxation Ruling TR 2002/5 Income tax: Permanent establishment – What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?
Question 10: Is the Public CBC reporting parent entity a foreign entity?
This question is mandatory.
Check ‘Yes’ if the Public CBC reporting parent entity is a foreign resident entity for tax purposes, that is, they are not an Australian resident for tax purposes. To find out more on residency status, see Working out your residency. Then complete the rest of the fields in Section B.
Check ‘No’ if the Public CBC reporting parent entity is an Australian resident for tax purposes. Then proceed to Section C.
Question 11: Australian member entities ABN
This question is mandatory.
Enter the ABN of the Australian member entity. An ABN is a unique 11-digit identifier that businesses in Australia use to interact with the government and other businesses.
For more information on ABNs, refer to Business or company registrations.
Question 12: Full legal name of Australian member entity
This question is mandatory.
Enter the full legal name of the Australian member entity. Write the entity’s name exactly as it appears on its official certificate of registration.
Question 13: Australian member entity address
Enter the address information of the Australian member entity, including:
- postal address (street address or PO Box) line 1, only use line 2 if needed. (if a c/ address is used, split between both lines)
- suburb or town or locality
- state or territory
- postcode
- country if outside Australia (if the country is Australia, leave it blank)
- email address of the Australian member entity.
Question 14: Australian member entity's contact
This question is mandatory.
Enter the details of a person we can contact for more information on behalf of the Australian member entity.
Please follow these instructions when entering telephone details:
- Don't include symbols or leading zeros in the country or area code - for example, enter '61' not +61, (0)61, or 0061.
- For Australian landline numbers don't include the country code, use only the area code and phone number.
- For Australian mobile numbers enter the country code as 614 in the designated country/area code field- don't include a leading zero from the mobile number.
Question 15: Australian member entity's alternative contact (optional)
Provide a second contact for the Australian member entity. If the primary contact of the Australian member entity can't be reached, we will communicate with the alternative contact.
Please follow these instructions when entering telephone details:
- Don't include symbols or leading zeros in the country or area code- for example, enter '61' not +61, (0)61, or 0061.
- For Australian landline numbers don't include the country code, use only the area code and phone number.
- For Australian mobile numbers enter the country code as 614 in the designated country/area code field- don't include a leading zero from the mobile number.