The Parliament has passed legislation to implement the Australian public country-by-country reporting regime.The reporting regime will require large multinational enterprises with Australian-sourced income of AU$10m or more to publish specified information on a country-by-country basis.The first public country-by-country reports will be due by 30 June 2026. Executive summaryOn 28 November 2024, the Australian public country-by-country reporting (PCbCR) regime was passed by all stages of Parliament without amendment. The PCbCR regime now awaits Royal Assent (included in the omnibus Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Bill 2024).New PCbCR regimeAustralia's PCbCR regime will require certain large multinational enterprises...