The Australian Taxation Office (ATO) has published draft Practice Statement Law Administration PS LA 2025/D1 Public country-by-country reporting exemptions.

It sets out the administrative approach to the Commissioner’s discretion for granting an exemption from the public country-by-country (CBC) reporting obligations. It applies to all entities subject to public CBC reporting that may consider applying for a full or partial exemption from publishing information, or from publishing information of a particular kind.

The ATO is taking public comments until 5 September 2025.

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