Document ID: chunk:federal_register_of_legislation:C2024A00138:clause:4_3da:p1
Version: federal_register_of_legislation:C2024A00138
Segment Type: clause
Provision Reference: sch 4 cl 3DA (pt 1/3)
Character Range: 94198–96986

3DA  Publication of information by certain country by country reporting entities—information to be published
 (1) For the purposes of paragraph 3D(3)(a), the information the entity must publish is as follows:
 (a) the name of the entity;
 (b) the names of each other entity that, at that time, was a member of the country by country reporting group;
 (c) a description of the country by country reporting group's approach to tax;
 (d) the matters listed in subsection (3) of this section for the reporting period in respect of each of the following jurisdictions:
 (i) Australia;
 (ii) a jurisdiction specified in a determination under subsection (4), if the country by country reporting group operates in that jurisdiction;
 (e) in respect of the jurisdictions in which the country by country reporting group operates that are not mentioned in paragraph (d) of this subsection:
  (i) a description of the country by country reporting group's main business activities for the reporting period in the area consisting of those jurisdictions;
 (ii) for each matter listed in subsection (5), the amounts for the reporting period for that matter in respect of each jurisdiction in the area, published as a sum of those amounts for that matter;
 (iii) the currency used in calculating and presenting the information mentioned in subparagraph (ii);
 (f) if regulations for the purposes of this paragraph prescribe information—that information.
 (2) However, for the purposes of this section and sections 3D and 3DB, the entity is taken to have published the information set out in paragraph (1)(e) of this section if it publishes the matters listed in subsection (3) for the reporting period in respect of each jurisdiction in which the country by country reporting group operates.
 (3) For the purposes of paragraph (1)(d) and subsection (2), the following matters are listed:
 (a) the name of the jurisdiction;
 (b) a description of main business activities;
 (c) the number of employees (on a full‑time equivalent basis) as at the end of the reporting period;
 (d) revenue from unrelated parties;
 (e) revenue from related parties that are not tax residents of the jurisdiction;
 (f) profit or loss before income tax;
 (g) the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents;
 (h) income tax paid (on a cash basis);
 (i) income tax accrued (current year);
 (j) the reasons for the difference between:
 (i) the amount mentioned in paragraph (i) of this subsection; and
 (ii) the amount of income tax due if the income tax rate applicable in the jurisdiction were applied to the amount mentioned in paragraph (f) of this subsection;
 (k) the currency used in calculating and presenting the information mentioned in paragraphs (d) to (j) of