The ATO has reminded entities that the first public Country-by-Country (CbC) reports are due soon, with updated guidance, ongoing product refinements, and significant penalties for non-compliance.
The Australian Taxation Office (ATO) has issued a notice on 15 May 2026, reminding entities with a reporting period ending on 30 June 2025 that the deadline for lodging the public CbC report is 30 June 2026.
The ATO is continually updating its Public CBC reporting web guidance and products to provide more detail on reporting obligations, including:
- guidance on who’s required to report
- information to report, and how and when the ATO will upload the information to data.gov.auExternal Link
- further details for constitutional corporations, government-related entities and the AUD 10 million turnover test
- refinements to lodgment and registration instructions
- updates to the registration form
- improvements to the exemption and government-related entity (GRE) exclusion forms.
GRE exclusions or deferrals
Entities seeking an exemption, GRE exclusion or deferral from Public CBC reporting should apply now (after registering). This will allow the ATO sufficient time to consider and decide on applications before the first due date. The ATO considers exemption and GRE exclusion requests on a case-by-case basis. Lodgment obligations continue to apply unless the Commissioner provides written notice of an exemption or GRE exclusion.
Public CBC reporting is a legislated requirement. Penalties may apply for an entity that doesn’t lodge on time. These penalties are significant and aligned with other penalties applicable to significant global entities.
