What is Public CBC reporting?
Public CBC reporting is a reporting regime which requires certain large multinational enterprises to publish selected tax information. The information must be reported either on a CBC basis or on an aggregated basis. The regime applies for reporting periods commencing from 1 July 2024.
The entities within the regime publish their Public CBC report by providing it to the ATO and then the ATO uploading it on data.gov.au. Public CBC reporting improves how information is shared with the public to help compare entity tax disclosures, to better assess whether an entity's economic presence in a jurisdiction aligns with the amount of tax they pay in that jurisdiction.
Project Details
The project will deliver:
- New Public CBC reporting functionality for certain large multinational enterprises.
- Guidance inclusive of supporting documentation, to accompany the reporting.
Find Out More
Refer to our Public Country-by-Country page on ato.gov.au for additional details.