Through this consultation, ATO is seeking stakeholder views to clarify expectations regarding disclosure formats and content. The process aims to identify practical challenges and any areas where further clarification may be needed. The consultation is set to conclude on 28 November 2025.
The Australian Taxation Office announced yesterday, 5 November 2025, that consultations are open on the draft instructions for completing the Public country-by-country (CBC) report.
Under the Public CBC reporting rules, certain public and multinational businesses are required to lodge an annual Public CBC report with the authorities, after which the report is published on an Australian Government website.
Through this consultation, ATO is seeking stakeholder views to clarify expectations regarding disclosure formats and content. The process aims to identify practical challenges and any areas where further clarification may be needed.
The draft instructions were developed with regard to feedback already provided on:
- the information that must be included in an annual Public CBC report
- the expected level of detail in both quantitative and qualitative disclosures
- how the legislation and accompanying guidance should be interpreted and applied in practice.
Once the final instructions are released, a compendium will be published outlining all issues raised during consultation and the corresponding responses.
Stakeholders are encouraged to provide comments by 28 November 2025.
Earlier, the ATO published a draft guidance on how to complete the public Country-by-Country (CbC) report on 31 October 2025. The public CbC reporting rules apply for reporting periods starting on or after 1 July 2024, and entities must submit their CbC reports within 12 months after the end of the relevant period.
