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Australia’s Public CbCR Rule To Include GloBE ETR

Australia issued an Exposure Draft for Multinational Tax Transparency Reporting last week to provide for global public country-by-country reporting for many large multinational enterprises (MNEs) operating in Australia. This includes the GloBE ETR.

Whilst it is subject to a consultation until April 28, 2023, it is planned to apply to financial years commencing from July 1, 2023.

The Exposure Draft proposes a new Section 3D in the Taxation Administration Act 1953 for the ‘Publication of information by certain country by country reporting entities’.

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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