Public country-by-country reporting – April 2023

This consultation process has now been completed. Submissions available
Consultation Type
Draft Amendments

Key Documents

As part of the October 2022‑23 Budget, the government announced a transparency measure for multinational entities to prepare for public release certain tax information on a country‑by‑country basis and a statement on their approach to taxation. The measure will enhance the tax information entities disclose to the public (for income years commencing from 1 July 2023).

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

A previous consultation on other multinational enterprise tax integrity and transparency proposals was held in August and September 2022.

The government is consulting separately on the other elements of its multinational tax measure.


56 submissions were received for this consultation, including 5 confidential submissions.


1 submission was received for this consultation.