Australia · Administrative guidance
Australia defers December public CbC reports to 29 January
On 15 October 2026, the Australian Taxation Office published a deferral moving public country-by-country reports due on 31 December 2026 to 29 January 2027.
- Official document:
- ATO notice QC 108183; Taxation Administration Act 1953 sections 3D, 3DA and 3DB
- Development date:
- 2026-10-15
The deferral is limited to one due-date cohort
The ATO notice applies to entities whose public CbC reporting obligation would otherwise fall due on 31 December 2026. It does not announce a general extension for other reporting periods. Affected reporting parents therefore gain 29 days, but should keep the revised date separate from registration, exemption and government-related-entity exclusion processes.[1][3]
Who reports and when
Section 3D of the Taxation Administration Act 1953 applies the regime to qualifying constitutional corporations, partnerships and trusts that are CbC reporting parents or group members with an Australian connection and at least A$10 million of Australian-source aggregated turnover, subject to exclusions and exemptions. The ATO says the global-parent test also includes annual global income of at least A$1 billion. Reporting periods began on 1 July 2024, and reports are ordinarily due within 12 months after the period ends.[2][3]
The statutory obligation is satisfied by giving the prescribed information to the Commissioner in the approved form. The Commissioner then makes it available on an Australian government website. Section 3DA requires group and tax-approach information plus jurisdictional measures including revenue, profit or loss, employees, tangible assets, and income tax paid and accrued. Material errors must be corrected within 28 days after they become known under section 3DB.[2]
Filing remains an XML process
The ATO requires the report as an XML file conforming to its schema; paper filing is not accepted. It asks reporting parents to register at least four weeks before the first report, or before seeking an exemption, exclusion or deferral. Penalties may apply for non-compliance, and a separate extension request can be made to the ATO.[3]
Practical consequence for groups
Groups within the 31 December cohort should update their reporting calendar to 29 January 2027 while continuing XML validation, governance and sign-off work. The notice changes the lodgment date only: it does not alter the reporting-parent criteria, the required information, the public-release mechanism or the correction obligation.[1][2][3]
Official sources
- [1] Public CBC reporting lodgment deferral
Australian Taxation Office · Document date: 2026-10-15
Complete notice QC 108183 read in the official ATO page: title, standfirst, publication date and operative statement that obligations due 31 December 2026 are deferred to 29 January 2027. The notice contains no broader extension or change to scope.
- [2] Taxation Administration Act 1953, compilation No. 226
Federal Register of Legislation · Document date: 2026-08-27
Authorised compilation C2026C00393 registered 8 September 2026; sections 3D, 3DA and 3DB on printed pages 10–16 read. Section 3D(1) scope and A$10 million Australian-source test; 3D(3) 12-month approved-form duty and 3D(4) public posting; 3DA(1) and (3) information; 3DB(1)–(3) corrections.
- [3] Public CBC reporting parent
Australian Taxation Office · Document date: 2026-06-09
Full current page QC 107472 read: global-parent responsibility, A$1 billion annual global-income criterion, Australian connection and A$10 million Australian-source turnover tests, periods commencing 1 July 2024, 12-month due rule and examples. Publishing page QC 107474 also read for registration timing, XML-only approved form, extension requests and penalties.