Australia has published the Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024, listing jurisdictions for public Country-by-Country (CbC) reporting on 12 December 2024. Notably, Liechtenstein has been excluded from the final determination.
Public Country-by-Country (CbC) reporting requirements, effective for reporting periods starting on or after 1 July 2024, received Royal Assent on 10 December 2024. Required disclosures can be consolidated for all foreign jurisdictions, except for those that are included on the list of specified 40 jurisdictions.
The finalised list comprises 40 jurisdictions, which will take effect for all periods beginning on or after 1 July 2024. The updated jurisdictions are: Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Curaçao, Dominica, Gibraltar, Grenada, Guernsey, Hong Kong, Isle of Man, Jersey, Liberia, Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, Niue, Panama, Saint Kitts and Nevis, Saint Lucia, Sint Maarten (Dutch part), Saint Vincent and the Grenadines, Samoa, San Marino, Seychelles, Singapore, Switzerland, Turks and Caicos Islands, US Virgin Islands, and Vanuatu.
