Who completes Section B of the Public CBC registration form
Foreign entities with Australian subsidiaries or foreign entities that operate an Australian permanent establishment must complete Section B of the Public country-by-country (CBC) registration form (NAT 75645). However, Question 10 must be completed for all entities.
What is an Australian subsidiary
The Australian subsidiary is a company, trust or partnership that is wholly owned by the CBC reporting parent entity, either directly or indirectly, for tax purposes. Generally, this will be the head entity of the consolidated group or multiple entry group for income tax purposes if a choice has been made to consolidate.
If you have multiple Australian subsidiaries, 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.
What is a permanent establishment
'Permanent establishment' is defined in subsection 6(1) of the Income Tax Assessment Act 1936. It includes:
- business operations carried on by an Australian resident entity at or through a fixed place of business in another country
- business operations carried on by a foreign resident entity at or through a fixed place of business in Australia.
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 is a foreign resident, 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 is an Australian resident for tax purposes. Then proceed to Section C.
Question 11: Australian subsidiary ABN
This question is mandatory.
Enter the ABN of the Australian subsidiary. 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 subsidiary
This question is mandatory.
Enter the full legal name of the Australian subsidiary. Write the entity’s name exactly as it appears on its official certificate of registration.
Question 13: Australian subsidiary address
Enter the address information of the Australian subsidiary, including:
- postal address (street address or PO Box)
- 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 subsidiary.
Question 14: Australian subsidiary's contact
This question is mandatory.
Enter the details of a person we can contact for more information on behalf of the Australian subsidiary, noting that this contact is not an authorised contact.
Question 15: Australian subsidiary's alternative contact (optional)
Provide a second contact for the Australian subsidiary. If the primary contact of the Australian subsidiary cannot be reached, we will communicate with the alternative contact.