Exemption to the Australia Public Country-by-Country Reporting Regime

Entities now have guidance on the ATO approach to considering full or partial exemptions to the Australian Public Country-by-Country Reporting regime, as detailed by Sean Madden and Valerie Koo.

The Australian Tax Office (ATO), on 3 July 2025, released draft PSLA 2025/D1, providing guidance to ATO staff which must be considered when applying the Commissioner's discretion for granting an exemption from Australian Public country-by-country (CBC) reporting obligations. The exemptions are granted in full or partial at the Commissioner's discretion under 'Exceptional Circumstances' only. Entities must justify their exemption applications with relevant evidence (a non-exhaustive list of ...

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Authors: Sean Madden, Valerie Koo

Published Date: 08 July 2025