Private ruling: Country-by-country reporting obligations
Date of advice: 17 January 2024
Published: 8 April 2024

Ruling: Q1: Is ABC's transitional period an income year as defined under section 995-1 of Income Tax Assessment Act 1997 (ITAA 1997)? | A1: No. | Q2: Will ABC be subject to country-by-country reporting obligations under section 815-355 of the ITAA 1997 in respect of its transitional period? | A2: No.




Subject: Country-by-country reporting obligations: The Commissioner was asked two questions about country-by-country reporting obligations under section 815-355 of the Income Tax Assessment Act 1997 . | The Commissioner has ruled on each of the questions.