From www.bdo.com.au: Parliament approved the public country-by-country (CbC) reporting legislation on 29 November 2024, which will apply from financial years starting on or after 1 July 2024, requiring companies to submit information to the ATO 12 months post year-end.

The ATO will publish the first set of CbC data on data.gov.au in late 2026, and a final list of specified countries will be released in 2025.