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03 Jul 2025
5 minute read

ATO issues draft guidelines for exemptions to public CbC reporting - 3 July 2025

Priscilla Ratilal
Sharon Murray
Soulla McFall
ATO issues draft guidelines for exemptions to public CbC reporting - 3 July 2025
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On 3 July 2025, the ATO released a draft Law Administration Practice Statement PSLA 2025/D1 Public Country-by-Country reporting exemptions. The draft PSLA outlines the considerations, process and information relevant to the grant of full or partial exemptions from public Country-by-Country reporting.

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Priscilla Ratilal

Priscilla Ratilal

Partner, Tax, Transfer Pricing
+61 2 9322 5086
Sharon Murray

Sharon Murray

Partner, Tax
+61 3 9671 7939
Soulla McFall

Soulla McFall

Partner, Tax
+61 3 9671 7814

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