Public Country-by-Country (CbC) Reporting regime

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The ATO has released the registration form to be completed by your ultimate parent entity relating to the Public Country-by-Country Reporting (“Public CbCR”) regime which is now in effect. In addition, they have released guidance on the criteria for requesting partial or full exemptions from the ATO against the reporting obligations.

If you would like to discuss the new reporting regime or your eligibility for a partial or full exemption, you can fill in the eligibility questionnaire, or contact one of our experts below.

Public CbC Reporting eligibility questionnaire

Thank you for completing the form. If you answered YES to all three questions, a member of our Transfer Pricing team will reach out to you shortly to organise a call.

If you answered NO to any questions but would still like to get in touch, you can contact us here.

Key requirements

The new reporting requirement is a significant shift from the existing confidential CbC regime and introduces mandatory public disclosure of key financial and tax information for in-scope multinational groups. More details can be found here.

Who is impacted: Multinational groups with annual global income of AUD $1 billion or more.
What is required: Public disclosure of aggregated and jurisdiction-level data, including revenue, profit, number of employees, and taxes paid and accrued, as well as information on activities and group’s approach to tax.
Effective date: Reporting applies to income years beginning on or after 1 July 2024. For example:

Year end	Lodgement due date
30 June 2025	30 June 2026
30 September 2025	30 September 2026
31 December 2025	31 December 2026
31 March 2026	31 March 2027

The rules contain a ‘de minimis’ threshold where groups with less than AUD $10 million of aggregated Australian source income will be exempt from the new reporting regime.