Public country-by-country reporting – February 2024

8 days left to have your say
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.


You can submit responses to this consultation up until 05 March 2024. Interested parties are invited to comment on this consultation.

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:

International Tax Unit
Corporate and International Tax Division
Langton Cres
Parkes ACT 2600