From kpmg.com: Australian public companies must prepare a Consolidated Entity Disclosure Statement starting from the financial year ending 30 June 2024, disclosing tax-related information for each entity in their consolidated financial statements.

The disclosure includes details such as entity names, legal structures, locations of incorporation, and tax residency status, with clarifications made in December 2024 to address multi-jurisdictional tax residency.

The directors are required to declare the accuracy of these disclosures, affirming they are “true and correct” at the end of the financial year.