When to amend your Public CBC report
Where a material error is identified in your Public CBC report, you must correct it within 28 days of becoming aware of the error.
You may also choose to correct non-material errors.
An error is material if not correcting it means information is omitted, misstated, or obscured where this could be reasonably expected to influence the fair presentation of your Public CBC report.
Amending your Public CBC report
To amend your Public CBC report, complete the report again in the approved form with the corrected information and publish it using the same Public CBC reporting submission process. The amended report will replace the original report published.
You must complete all fields in the amended Public CBC report, including fields that have not been changed.
Indicate in Section A: Public CBC report – entity information the value 'true' at the question for 'Statement Information'. This defines the report contains amended data.
Failure to comply with your Public CBC reporting obligations can result in penalties.
Questions on amendments
If you have any questions regarding amendments to your Public CBC report, contact your digital service provider in the first instance. These providers have developed their software in alignment with the ATO XML Schema specifications and are best positioned to assist with the technical aspect behind the approved form.
You can also contact the ATO for assistance at PublicCBC@ato.gov.au.
Return to: Public country-by-country – Instructions to complete the report.