Public Report (Australia)

Section 1 shows the general information that identifies the multinational enterprise (MNE) group:

You can download the Australian XML from the validation results under Country-by-Country-Reporting | Calculation | Home when a snapshot is selected, or through the transmission path.

Section 2 shows the income tax information on a country-by-country basis. Each reportable jurisdiction appears as its own column, followed by a final All Other Jurisdictions column that aggregates the remaining jurisdictions. The Australian report uses the revenue field variants CbC-1.1a to CbC-1.3a. The reportable jurisdictions follow the Australian jurisdiction set, plus any jurisdictions you add in the Group Data Collection. Any cell that you mark as omitted appears blank.

Section 3 lists the constituent entities and their main business activities. Each jurisdiction appears as a column, with rows for the country code, the names of the constituent entities resident in that jurisdiction, and the following 13 business-activity types:

A check mark indicates that at least one entity in the jurisdiction performs that activity. Permanent establishments are not listed in this section.

Section 4 shows the information omitted under the derogation rules, in two parts: the omissions for the current reporting fiscal year (with the jurisdiction, the omitted item, and an explanation), and the omissions from the previous five fiscal years (with the fiscal year, the jurisdiction, and the omitted item). You maintain these entries in the Group Data Collection workspace.

Section 5 shows the explanations for material discrepancies between income tax paid and income tax accrued, as a list. You enter these explanations in the Group Data Collection workspace.