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Country-by-Country Reporting

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CbC Reporting
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In recent years, the Australian Taxation Office (ATO) has strengthened its supervision of significant global entities (SGEs) in Australia. ATO requires these SGEs to lodge Country-by-Country (CbC) reporting. CbC reporting mainly includes three reporting statements, namely CbC report, master file and local file.

The measure takes effect from income years commencing on or after 1 January 2016. Failure to submit CbC reporting may lead to fines (Failure to lodge penalties) up to AUD$550,000.

For more information, please refer to the article shared by Wis Partners Group PTY LTD (see in the link below).

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