Global Daily Tax News, Australia Publishes Public CbC Registration Form, (Jun 18, 2025)

The Australian Taxation Office has released a new form and instructions on registration for public country-by-country reporting.

Under the public CbC reporting regime, certain large multinational enterprises are required to publish selected tax information to the public. This information must be reported either on a CbC basis or on an aggregated basis.

Under the regime, the parent entity generally has the reporting obligation, rather than the Australian subsidiary, regarding:

• the revenues, profits and income taxes of the global group;

• the activities of the global group; and

• an entity's international related party dealings.

The regime applies for reporting periods starting from July 1, 2024. For a Public CbC reporting parent with a reporting period end of June 30, this will be from July 1, 2024. Reports are due within 12 months of the end of the reporting period.