The Australian Taxation Office has published the first batch of Public Country-by-Country reports, covering the global operations, revenues, profits and tax payments of large businesses. The initial release includes reports for periods starting on or after 1 July 2024, with further data to be published in subsequent tranches.
The Australian Taxation Office (ATO) released the first batch of public country-by-country (Public CBC) reports on 12 November 2026. The batch covers reporting periods that start on or after 1 July 2024. The data is available on the Australian government’s data.gov.au portal.
What the reports show
Public CBC reports disclose the activities, revenues, profits, income taxes and other financial details of large businesses in each country where they operate. Large businesses with an Australian presence must file these reports every year, and the ATO publishes them.
ATO Acting Deputy Commissioner Michelle Sams called the release a significant milestone for tax transparency. She said the reports give the public a clearer view of the global operations and tax disclosures of large businesses in Australia.
How this differs from the CTT report
In October 2026, the ATO published its annual Corporate Tax Transparency (CTT) report. The CTT report covers Australian income, taxable income and tax paid, all drawn from Australian entity tax returns.
Public CBC data works differently. It covers the whole global group, based on consolidated financial statements, and breaks the figures down by jurisdiction. A single Public CBC report can include many Australian and foreign entities within one group. A CTT entry covers only one Australian entity.
Sams said Public CBC reporting helps the public judge whether a company’s economic presence in a country matches the tax it reports and pays there.
Why the first release is partial
The ATO will publish reports in tranches as it receives and processes them. This first batch does not cover a full reporting cycle for every business.
Most of the reports come from entities with a 30 June year-end, which is Australia’s standard financial year. Many foreign-owned businesses close their books on 31 December, so their reports will appear in the next release.
Sams said the data will become more complete as more reports are published.
Published CBC reports
The ATO published 382 Public CBC reports on 12 November 2026 for the 2025 reporting year. The release mainly covers reports received by 1 October 2026. Reporting entities have 12 months after the end of their reporting period to meet their annual obligations.
Public CBC reporting requires certain large multinational groups with global income of at least AUD 1 billion and an Australian connection to disclose information about their activities, income, and taxes annually.
The rules generally apply where the group has at least AUD 10 million in Australian-sourced income included in its aggregated turnover. An Australian connection exists where the group is an Australian resident or a foreign group member operates through an Australian permanent establishment. Individuals are excluded.
