The Australian Taxation Office has extended the deadline for large corporations to publish public country-by-country reports for 2025 to 29 January 2027, giving in-scope entities additional time to meet transparency requirements.
The Australian Taxation Office (ATO) announced, on 15 October 2026, that large corporations reporting tax information for 2025 now have until 29 January 2027 to publish their public country-by-country reports.
The ATO initially set the deadline for 31 December 2026, but extended it for entities with reporting periods from 1 January 2025 to 31 December 2025.
What public CBC reporting requires
Public country-by-country reporting is a corporate transparency measure designed to increase accountability in the tax system. The ATO requires certain entities to file annual public country-by-country reports that detail selected tax information across different jurisdictions where they operate.
These reports must be published on data.gov.au, a government website accessible to the public. The reporting scheme aims to show whether a company’s economic activity in a jurisdiction matches the tax it actually pays there. This transparency helps regulators and the public assess corporate tax compliance.
The reporting regime applies to financial periods starting on or after 1 July 2024 and does not apply to individual taxpayers. The measure specifically targets larger organisations with significant international operations.
Getting ready to lodge
Companies planning to submit reports must register with the ATO at least four weeks before their first lodgement. Registration provides an identifier needed to file the report. Entities that miss the 29 January 2027 deadline face potential penalties from the Tax Office.
Organisations unable to meet the extended date can request an additional deferral by contacting the ATO. Early lodgement remains an option for entities that complete their reports ahead of schedule.
