Public CBC XML schema file
Your Public CBC report must be prepared and published using the approved form, which is in the XML format. Your XML file must conform to the structure, rules and data types defined in the ATO-developed XML Schema.
You can download the schema from Public Country-by-Country reporting 2025 specification v2.0External Link.
If you are using a digital service provider (DSP), contact them to confirm whether their software has functionality for preparing and submitting the Public CBC report to us in the approved form.
How to give the Public CBC report to us
You must submit your Public CBC report electronically using the approved XML file generated by your business management software or through your DSP to PublicCBCreports@ato.gov.au. Each email must include only one attachment, that is the XML file, or the submission cannot be validated.
Paper submission of the Public CBC report will not be accepted.
When you give us your Public CBC report via the designated email channel, you will receive a confirmation message. This will indicate that your report has been successfully received and that it will be subject to further validation to ensure it complies with the XML Schema requirements.
Outcome of Public CBC report submission
Once we have validated and processed your published Public CBC report, you'll receive a further email with the confirmation of the outcome. The email will either:
- confirm that we have received your submission and are preparing your report for upload to data.gov.auExternal Link. We may contact you during the publication preparation process if needed, or
- advise that your report cannot be uploaded to data.gov.auExternal Link, including details of any errors or omissions. These may include incorrect formatting, inaccurate entity information, irrelevant content in the free text fields, failure to follow our XML Schema, providing information that is exempt or failing to provide information that is required. You'll need to correct the issues and re-publish the corrected report.
Note: Your Public CBC reporting obligation for the reporting period is only satisfied once you have provided a complete report, suitable for publication and we have uploaded it to data.gov.auExternal Link.
See more on what information is uploaded to data.gov.auExternal Link at Public CBC information to be reported.
Continue to: Section F: Correcting your Public CBC report
Return to: Public country-by-country - Instructions to complete the report