Country-by-country reporting guidance

Guidance on country-by-country reporting in Australia.

Last updated 1 May 2024

What is country-by-country reporting

Our guidance

CBC reporting obligations

Exemptions (including administrative relief)

Administrative matters

CBC report instructions

Master file instructions

Local file instructions

Local file changes from 1 January 2025

Country-by-country Local file reporting changes from 1 January 2025.

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