Australian Taxation Office issues draft guidance for public country-by-country reporting exemption applications and registration form
|Tax Alerts, Information Reporting, Globa ...|Australia
The Draft Law Administration Practice Statement PS LA 2025/D1 (the draft PS LA), published on 3 July 2025 for public consultation, provides proposed instructions to Australian Taxation Office (ATO) staff considering exemption requests from the public country-by-country reporting (PCbCR) regime.
The draft PS LA includes a range of circumstances that may support granting requests.
PCbCR parents that may want to apply for exemptions should review the draft PS LA and consider providing comments to the…
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