Reporting party information
Statement information
This question is mandatory.
This defines the type of report that is being submitted, either original or amended. A valid value is 'True' or 'False'.
If you select 'True', the report contains amended data. This applies only when your original report has already passed validation, and you have since identified one or more material errors that need to be corrected. You must publish a corrected report, marked with a value of 'True' at this question to indicate it is an amendment to the original report.
If you select 'False', the report contains original data only. This includes situations where your original report has not yet passed validation. If you provide a Public CBC report that fails validation, you must correct the errors and re-submit your original report.
For guidance on errors, refer to Section F: Correcting your Public CBC report.
Reporting entity declaration
Public country-by-country declaration statement
This question is mandatory.
This field requires the completed declaration text either by your public officer or authorised contact or authorised representative ('authorised person'). This is a free text field for you to input the specific declaration statement from the public officer or authorised person.
If you have registered for Public CBC reporting, you should have provided details of your public officer or authorised person. This ensures that the individual making the declaration is correctly recorded. If you have not registered, we encourage you complete your registration at Registration by Public CBC reporting parents.
The declaration to be typed in this field by the public officer or authorised person is:
'I declare that: this document has been prepared in accordance with information supplied by the entity, I have received a declaration in writing from the entity stating that the information is true and correct, I am authorised by the entity to give this document to the Commissioner of Taxation.'
Reporting entity declaration statement accepted indicator
This question is mandatory.
This indicates whether the declaration statement stated previously has been accepted or declined. A valid value is 'True' or 'False'.
Select 'True' if the public officer or authorised person accepts the declaration statement.
Select 'False' to decline the declaration. No further steps are required if declined; however, without an accepted declaration statement, your Public CBC report will not be accepted, and you have not met your publishing requirements.
Reporting entity declaration signature date
This question is mandatory.
Enter the actual date on which the declaration is signed using the format YYYY-MM-DD. Do not include any ‘default’ or ‘dummy date’.
Reporting entity declaration signatory identifier
This question is mandatory.
Enter the public officer or authorised person's unique identifier. An identifier allows both the reporter and receiver of the report to identity the individual if questions arise. The unique identifier of the individual making the declaration must include their full name and can also include details like an email address or, if applicable, a tax agent number.
Public CBC reporting
Public CBC global parent reporting
This section includes the reporting entity reporting period details for which you are submitting the Public CBC report.
When reporting dates, always follow the date format YYYY-MM-DD.
Report period year
This question is mandatory.
Enter the last day of the reporting period to which the report relates. For example, if the reporting period of the Public CBC reporting group runs from 1 July 2024 to 30 June 2025, the field entry would be '2025-06-30'.
Reporting period start date
This question is mandatory.
Enter the start date of the reporting period for the Public CBC reporting group for which you are submitting the Public CBC report. Do not enter a future date or year.
The start date must be on or after 1 July 2024 as Public CBC reporting commenced for the first reporting period commencing on or after that date.
Reporting period end date
This question is mandatory.
Enter the end date of the reporting period for the Public CBC reporting group for which you are submitting the Public CBC report. This will usually be the same date you entered under the Report period year field.
Public global parent details
This section of the report contains information on your jurisdiction and identifiers.
Global parent entity tax jurisdiction
This question is mandatory.
This includes identifying your country code, being the 2-character country code for your jurisdiction (hereafter referred to as the jurisdiction), based on the ISO 3166-1External Link:2020 Alpha-2.
Your jurisdiction is the jurisdiction of which you are a resident for taxation purposes. If you are a resident of more than one jurisdiction for taxation purposes, use the jurisdiction of your incorporation.
Reporting entity ATO reference number
If you have registered with us for Public CBC reporting, you may have been issued an ATO reference number (ARN), or you may have used an existing ARN during registration. Enter the ARN used or provided at registration here then continue to Reporting entity name.
An ARN is a unique 12-digit identifier that the ATO uses to identify entities in its systems.
If you do not have an ARN but do have an Australian business number (ABN), continue to the next question.
Note: If you do not have ARN or ABN, and you have not already registered for Public CBC, we encourage you do this before publishing your report. Submit a registration form to receive an ARN. Registration helps ensure we can correctly identify your entity and makes the reporting process smoother.
Reporting entity ABN
Enter your ABN.
An Australian business number (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.
Note: Some entities may already hold an ABN for other purposes. However, having an ABN does not mean you are registered for Public CBC reporting. If you have an ABN but have not yet registered, submit a registration form before publishing your report.
Reporting entity name
This question is mandatory.
Enter your full legal name. Write the name exactly as it appears on your official certificate of registration.
This must not be the name of any intermediary entity.
Public global parent contact details
This section contains your contact details.
Reporting entity email
This question is mandatory.
Enter your email address. We will use this email address to send correspondence to you. This includes registration, lodgment, extensions, exemptions, and other general engagements related to Public CBC reporting.
Reporting entity phone
This question is mandatory.
Enter your telephone number. You must include the standard international country code or area code used in conjunction with the telephone number.
Reporting street address line 1
This question is mandatory.
Enter all the available, current address details. The current address represents a physical address.
Address line 1 utilises a free text format and must contain only the street address (excluding locality, state and postcode). Locality, state and postcode must be supplied in the separate fields as specified and must not be included in the first or second address line fields. Once you have provided the street address on address line 1, continue to 'reporting street address suburb, town or locality'.
Reporting street address line 2
This question is optional.
Address line 2 must contain only street address information if applicable, excluding locality, state and postcode. Locality, state and postcode must be supplied in the separate fields as specified and must not be included in the first or second address line fields.
If the street address is complete on address line one, line 2 does not need to be used.
Reporting street address suburb, town or locality
This question is mandatory.
Enter the locality, town or suburb of your current address.
Reporting street address state or territory
This question is mandatory only where the reporting entity is Australian.
Enter the 2 or 3-letter code of the current address that is assigned to your Australian state or territory.
Reporting street address postcode
This question is mandatory only where the reporting entity is Australian.
Enter the 4-digit numerical Australian post code, assigned to the locality, suburb or place for the current address.
Reporting street address country code
This question is mandatory.
Enter your country code for your street address.
When reporting information on country codes, use the 2-character alphabetic country code based on the ISO 3166-1External Link:2020 Alpha-2 code.
Have you been granted a full exemption from publishing a Public CBC report for this reporting period?
This question is mandatory.
Select 'True' only if either:
- you have applied for and been notified in writing that you have been granted a full exemption for this reporting period, or
- you are part of a class of entities that are subject to a class exemption. Class exemptions apply to entities that meet a defined criteria.
For details on exemptions and eligibility, refer to Exemptions to Public CBC reporting and PS LA 2025/2 Public country-by-country reporting exemptions for detailed information on eligibility criteria and the process for requesting an exemption.
If you have been released from all publishing obligations because you have been given written notification that you have been granted a full exemption for a given reporting period, or if you are part of a class of entities that are subject to a class exemption, you do not need to complete any sections in this form. If you choose to complete Section A of the form, at this question select the value 'True'.
If you are not fully exempt from Public CBC reporting, select 'False' and continue to the next question.
Continue to: Section B: Public CBC report – member entities and approach to tax.
Return to: Instructions to complete the Public CBC report.