Disclosure of subsidiary information

17 days left to have your say
Consultation Type
Exposure Draft

Key Documents

As part of the October 2022-23 Budget, the government announced a transparency measure for Australian public companies (listed and unlisted) to disclose information on the number of subsidiaries and their country of tax domicile. The measure will strengthen public scrutiny over disclosures made by public companies.

The government is seeking stakeholders’ views on the exposure draft legislation and accompanying explanatory material implementing this measure.

Previous consultation on the multinational enterprise tax integrity and transparency proposals was held in August and September 2022. 

The government will consult separately on the other elements of its multinational tax integrity package, including the public country-by-country reporting measure.



Interested parties are invited to comment on this consultation up until 13 April 2023. 

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

View our submission guidelines for further information.

How To Respond




Address written submissions to:

Corporate and International Tax Division
Langton Cres
Parkes ACT 2600


Email: mnetaxtransparency@treasury.gov.au