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Instructions to complete the Public country-by-country report

Guidance for completing the Public country-by-country (CBC) report for a Public CBC reporting parent or entity.

Published 3 March 2026

 

Public CBC report overview

Overview of Public CBC report instructions and publishing in the approved form.

Section A: Public CBC report - entity information

How to complete Section A: entity information in the Public CBC report.

Section B: Public CBC report - member entities and approach to tax

How to complete Section B: member entities and approach to tax in the Public CBC report.

Section C: Public CBC report - Australia and specified jurisdictions

How to complete Section C: Australia and specified jurisdictions in the Public CBC report.

Section D: Public CBC report - rest of the world aggregated information

How to complete Section D: rest of the world (aggregated information) in the Public CBC report.

Section E: Submitting your Public CBC report

How to complete Section E: submitting your Public CBC report.

Section F: Correcting your Public CBC report

How to make amendments to your Public CBC report and correct material errors.

QC106194