Public country-by-country reporting – February 2024

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

Key Documents

As part of the October 2022–23 Budget, a transparency measure was announced 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.

This Exposure Draft consultation reflects the government’s previous announcement to refine the measure to more closely align with the European Union’s public country‑by‑country regime and includes deferring the start date by 12 months (to 1 July 2024), and policy changes on the reporting threshold and approach to disaggregated reporting.

Submissions should focus on whether the Exposure Draft legislation and explanatory materials appropriately reflect and give effect to the policy intent of improving tax transparency.

We also seek stakeholder feedback on any priority issues that would inform the ATO’s administrative approach and any public advice and guidance.


No submissions are currently available.