Stay Ahead of Public CBC Reporting Obligations

The Public Country-by-Country (CBC) Reporting regime, introduced by the Australian Taxation Office (ATO), marks a significant shift in tax transparency for multinational enterprises (MNEs). Under this new requirement, certain MNEs must publicly disclose key tax information – a move aimed at increasing corporate accountability.

Who’s in scope?

MNEs classified as Significant Global Entities (SGEs) with:

  • Global revenue exceeding $1 billion, and
  • Australian-sourced revenue of $10 million or more

Key dates to know:

  • The regime applies to reporting periods starting on or after 1 July 2024
  • First lodgments are due by 30 June 2026, following the end of FY25
  • Groups have 12 months from the end of the reporting period to lodge with the ATO

Why it matters:

Non-compliance can result in penalties of up to $825,000. With the ATO adopting a stricter stance on late lodgments and declining extensions or penalty waivers, MNEs must act now to ensure readiness.

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CCH Integrator Public CBC Reporting | Coming Soon.
How CCH Integrator Public CBC Reporting can help
Coming soon to the platform, CCH Integrator Public CBC Reporting will provide a purpose-built solution to streamline Public CBC reporting, helping you:

• Simplify data collection with clear templates
• Ensure accuracy and consistency with built-in validation
• Meet ATO formatting requirements
• Mitigate compliance risk with audit-ready workflows
• Consolidate your key Transfer Pricing obligations (including Local File and CBC) in the one platform.
Register your interest for CCH Integrator Public CBC
Complete this form to get notified when the new Public CBC product becomes available for your organisation.
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Transfer pricing obligations made simpler with CCH Integrator
If you are part of a group with more than AUD$1bn global income, you are a Country-by-Country (CBC) reporting entity with a number of regulatory obligations that likely apply. As tax teams become increasingly over-stretched, CCH Integrator can help manage these requirements more easily all on the one cloud-based platform.
ATO Obligation Description CCH Integrator products:

Public Country- by- Country Reporting
*coming soon

Country- by- Country Reporting Local File
(Short Form)		 Local File (Long Form)
Country-by-Country Report Aggregate data & report on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which they operate. Confidential and for tax administrations use only.        
Public Country-by-Country Reporting Lodgment of selected tax information to the ATO for public publication on data.gov.au        
Master File notification Notifications to the ATO on Master File exemption status, replacement reporting period, method of lodgment, covered entities.        
Master File lodgment Lodgment of Master File attachment with the ATO via Standard Business Reporting regarding global operations, activities and pricing policies of the global group    

(Master file to be prepared separately)		  
Short Form Preparation and lodgment of Local File short form with disclosures regarding local Australian entities and operations        
Financial Accounts Lodgment of financial accounts attachment for Local File purpose        
CBC Report Notification Notifications to the ATO on CBC report exemption status, replacement reporting period, method of lodgment, covered entities.        
Local File Part A Disclosures of International related party dealings (IRPDs) and Relevant Agreement Series (RAS)        
Local File Part B Additional disclosures for material IRPD transactions/RAS disclosed in Part A        
CCH Integrator: all-in-one platform to streamline corporate tax management
  • Direct Tax
  • BEPS Pillar Two
  • Local File
  • Country-by-Country Reporting
  • Public Country-by-Country Reporting
  • Indirect Tax

Direct Tax

Unify accounting for income tax and return preparation processes in the one platform. Automate key steps in tax preparation and calculation, reducing manual effort and risk. Directly lodge tax returns through integrated e-filing capabilities.
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BEPS Pillar Two

CCH Integrator helps MNEs to rapidly produce and validate compliant Pillar Two returns (including GIR and domestic returns), and track entity-level duties across jurisdictions. CCH Integrator gives you the confidence to act now, with audit-ready documentation and local law alignment built in.
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Local File

Prepare, review and lodge the Australian Local File in the ATO-mandated XML schema, all within a streamlined and automated workflow.
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Country-by-Country Reporting

Simplify collection of CBC data in your chosen base currency and automate data flow into the three proforma OECD-prescribed tables.
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Public Country-by-Country Reporting

A simpler way to manage Public CBC reporting requirements is coming soon to the CCH Integrator platform.
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Indirect Tax

Automate the flow of data into GST/VAT returns, with full drill-down capability to source transactions for transparency and traceability. Generate GST/VAT adjustment workpapers and reconciliations to support review processes and maintain a robust audit trail.
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Register your interest in CCH Integrator Public CBC Reporting
Complete this form to get notified when the product becomes available for your organisation.
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