Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024

This instrument rests on a small set of legal concepts and operating mechanics spelled out in its wording. They are confined to designation, timing, authority and cross-reference.

Designation: Section 5 performs the central designation task. It specifies jurisdictions "for the purposes of subparagraph 3DA(1)(d)(ii) of the Act" and does so by listing named jurisdictions in a table, with a corresponding entry that sets the applicable reporting periods. The instrument creates two groupings in that table: a short category labelled "Jurisdictions that have a comprehensive international tax agreement with Australia", which contains Singapore and Switzerland (items 5 and 10), and a category labelled "Other jurisdictions", which contains the remainder of listed territories and states (items 20-210). Every table entry states the same timing rule: "All periods starting on or after 1 July 2024" (s 5).

Authority: The instrument is made under the Taxation Administration Act 1953 (s 3). It specifically invokes subsection 3DA(4) of the Act as the statutory hook by which a jurisdiction may be specified (s 5). The instrument defines the short form the Act to mean the Taxation Administration Act 1953 for internal consistency (s 4).

Timing and conditional commencement: The commencement mechanism is explicit. The whole instrument takes effect only on the later of two events: registration day plus one day, and the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. The instrument also provides that if the Schedule 4 event does not occur, then the provisions do not commence at all (s 2(1)). The instrument adds an editorial note that the table in the instrument relates only to the provisions as originally made and will not be amended to reflect later changes (s 2 footnote). It also clarifies that any information in column 3 of the table is not part of the instrument, and may be edited in published versions (s 2(2)).

Limitation of scope within the instrument: The determination does not define the substantive meaning of "reporting periods", nor does it repeat the operative language of subparagraph 3DA(1)(d)(ii). Its only express definition is that the Act means the Taxation Administration Act 1953 (s 4). Therefore the instrument's core concept is administrative specification rather than the substantive country-by-country reporting regime itself. The instrument does not set standards, penalties, or compliance procedures; those remain in the Act and any associated regulations.

Form and publishing convention: The table format is a legal instrument device used to pair jurisdictions with timing. The instrument explicitly disclaims that column 3 information is not part of the instrument and may be edited in published versions (s 2(2)). This implies that only the table entries as originally made have legal force, and that later published renditions may include non‑binding editorial material.

The instrument identifies jurisdictions; it does not directly recite named obligations against individual taxpayers or entities. Nevertheless, by its own terms it affects parties and processes that rely on the Taxation Administration Act 1953, specifically those to which subsection 3DA(1) and subparagraph 3DA(1)(d)(ii) apply.

Primary affected actors:

• Entities and reporting persons subject to the provisions of the Act that reference subparagraph 3DA(1)(d)(ii). Section 5 explicitly states that the jurisdictions are specified for the purposes of that subparagraph. Therefore any person whose duties under the Act are determined by reference to whether a jurisdiction is specified under subparagraph 3DA(1)(d)(ii) will be directly affected by this instrument (s 5).

• Australian tax administrators and officers who apply the Act. The instrument changes the set of jurisdictions that must be treated as specified for the purposes of the cited subparagraph, so administrators applying the Act’s rules will need to treat the listed jurisdictions accordingly from the applicable reporting periods (s 5).

• Professional advisers, including tax lawyers, accountants, compliance officers and external advisers. These advisers will need to interpret the interaction between the instrument and the Act for clients with operations, entities, or reportable activities affiliated with any listed jurisdiction. The instrument’s timing and conditional commencement (s 2(1)) will be a practical consideration for engagement planning.

Geographical and temporal reach:

• The instrument lists 41 named jurisdictions, two placed under the specific header "Jurisdictions that have a comprehensive international tax agreement with Australia" and the rest under "Other jurisdictions" (s 5 table). Each entry is linked to the same temporal rule: "All periods starting on or after 1 July 2024". That phrase is repeated for each listed jurisdiction in the table, so the instrument applies to reporting periods that start on or after that date for each named jurisdiction (s 5 table entries).

Who is not directly affected by the instrument alone:

• Parties not governed by the Act and not captured by subparagraph 3DA(1)(d)(ii) are not affected by this instrument standing alone. The instrument does not create new offences, penalties, or general statutory duties; it only supplies the jurisdictional specification that the Act will reference (s 5; s 3).

Practical identification problem:

• The instrument does not define "reporting periods" within its text (see s 5 and s 4). Therefore affected persons must consult the Act’s definitions and operative provisions to determine whether their specific reporting period(s) are caught by the date-based rule. The instrument thus imposes an informational dependency: to know whether you are affected, you must read this instrument together with the Taxation Administration Act 1953 (s 4; s 5).

The determination itself does not impose novel statutory duties or grant standalone rights. It performs a specification function under the Act. The legal consequences that attach to the specification come from the Taxation Administration Act 1953, not from the determination. The instrument is therefore best understood as altering the statutory facts to which duties and rights in the Act apply.

What the instrument does state about duties and rights:

• It specifies jurisdictions for the purpose of subparagraph 3DA(1)(d)(ii) of the Act (s 5). Any duty or right that the Act attaches to a jurisdiction being "specified" under that subparagraph will operate accordingly once this instrument has lawfully commenced.

• The instrument contains a formal commencement schedule that determines when those consequences will take effect: on the later of registration plus one day and the commencement of Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024, and it expressly provides that there will be no commencement if the Schedule 4 event does not occur (s 2(1)). This timing decision therefore governs when the Act’s duties and rights tied to the specification become legally operative.

Duties and rights are not set out here:

• The instrument contains no procedural rules, no filing requirements, no modes of providing information, no appeal mechanisms, and no exemption structure. It does not create or alter penalties or enforcement processes; those remain situated in the Act and any subsidiary instruments that the Act prescribes (s 3 and s 5).

• Because the instrument does not define "reporting periods" or the substantive content of subparagraph 3DA(1)(d)(ii), it leaves the actual content of duties and rights to be located and read in the Act. Practitioners must consult the referenced Act provisions to learn the precise obligations, compliance timelines, record keeping requirements, exemptions and appeal rights that attach when a jurisdiction is specified (s 4; s 5).

Administrative features with practical effect:

• The instrument’s table separates Singapore and Switzerland into a heading that indicates they "have a comprehensive international tax agreement with Australia". The instrument itself does not elaborate on any differential treatment that may follow from that label. Any differing duties or rights that the Act associates with jurisdictions having comprehensive international tax agreements will require cross‑checking the Act’s language with this instrument’s specification (s 5).

• The instrument’s editorial note that the table will not be amended to reflect later changes and that column 3 is not part of the instrument (s 2) is functionally important. Persons seeking to rely on published versions should be attentive to the fact that the instrument’s legal content is confined to the original table as made, and that ancillary published material may be non‑binding.

In short, the key duties and rights that will affect persons named by or connected to this instrument are imported from the Act via the specification mechanism in s 5. The instrument itself neither adds nor subtracts statutory sanctions or procedural entitlements, but it does change the factual foundation on which those Act-based responsibilities rest.

The determination does not create offences, penalties, sanctions, monitoring protocols, or specific enforcement steps. It is a specification instrument that identifies jurisdictions for the purposes of the Taxation Administration Act 1953 (s 5). Accordingly, any penalties and enforcement mechanisms that operate in the context of country-by-country reporting arise from the Act or from instruments made under the Act, not from this determination.

What the instrument does say about enforcement context:

• The instrument is explicitly made under the Taxation Administration Act 1953 (s 3). Subsection 3DA(4) of the Act is the statutory power invoked by the instrument in s 5. Therefore enforcement and penalty rules will be those provided by the Act for breach of the obligations that refer to subparagraph 3DA(1)(d)(ii).

• Because the instrument sets the jurisdictional list to which the Act will apply, the instrument can indirectly affect the set of taxpayers or entities who may be exposed to enforcement action under the Act. That exposure, however, is mediated by the Act’s operative standards and enforcement regime, which the instrument does not reproduce.

What the instrument does not establish:

• No infringement notices, penalty units, civil sanctions, criminal offences, audit protocols, audit thresholds, or administrative review processes are established or amended by the instrument. The determination is silent on enforcement design and does not purport to alter the Act’s enforcement architecture (s 3; s 5).

• The instrument does not state any Australian Taxation Office (ATO) administrative guidance, compliance priorities, timelines for audits, or exercise of discretion by tax officers. All those matters, if relevant, must be sought in the Act, relevant regulations, or ATO guidance.

Practical implication for potential enforcements:

• Because the instrument changes which jurisdictions are specified under the Act’s subparagraph 3DA(1)(d)(ii), compliance failures that the Act treats as reportable or sanctionable for entities connected to a listed jurisdiction may become enforceable once the instrument commences. The exact nature and quantum of enforcement measures, should they be applied, is not set out in this instrument and must be traced back to the Act and qualifying provisions (s 5).

Readers should therefore treat this determination as a jurisdictional switch that may expand or alter the cohort potentially subject to statutory enforcement under the Act, without providing any additional enforcement detail itself.

This instrument operates as a statutory specification under the Taxation Administration Act 1953 and interacts directly with provisions of that Act and indirectly with at least one other legislative instrument through its commencement condition.

Direct interaction with the Taxation Administration Act 1953:

• The instrument is made under the Act (s 3) and specifically invokes subsection 3DA(4) of the Act in order to specify jurisdictions (s 5). As such, the instrument functions as an exercise of a statutory power conferred by the Act. The instrument’s legal effect is to alter the factual inputs to the Act’s framework; any substantive rule that turns on whether a jurisdiction is specified under subparagraph 3DA(1)(d)(ii) will therefore be affected by this instrument once it has lawfully commenced.

• The instrument defines the shorthand the Act to refer to the Taxation Administration Act 1953 (s 4). It does not reproduce or amend any substantive operative provision of the Act. Therefore the instrument must be read together with the Act to determine the operative legal consequences.

Commencement linkage to another statute:

• The instrument’s commencement is conditional on the commencement of Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 (s 2(1)). The instrument will only commence on the later of registration and that Schedule 4 commencement date, and it expressly states the provisions do not commence at all if the Schedule 4 event does not occur (s 2(1)). This creates a statutory dependency between two distinct legislative instruments.

• Practically, that means the date on which the Act will treat the listed jurisdictions as specified depends on the separate enactment timetable of the Treasury Laws Amendment Act. The instrument therefore forms part of an interlocked legislative deployment where commencement of one instrument is contingent on commencement of a Schedule of another Act.

Publication and non-binding column content:

• Section 2(2) of the instrument states that any information in column 3 of the table is not part of the instrument and may be edited in published versions. That caveat affects the interaction between the instrument as made and publicly available versions (for example, web‑published renditions that include explanatory editorial material). It creates a boundary between legally operative content and editorial or illustrative material that may appear in publications.

Non-interaction with other domestic regimes in this instrument:

• The instrument does not mention or purport to modify tax treaties, domestic tax rates, reporting procedures outside the Act, or foreign laws. It does not alter the content of any comprehensive international tax agreement itself. It simply identifies jurisdictions under the Act’s statutory mechanism. Any change to treaty operation or obligations under other laws would require separate legal action; the instrument does not effect those changes.

International context:

• The table places Singapore and Switzerland under the heading "Jurisdictions that have a comprehensive international tax agreement with Australia" (s 5 table). The instrument does not elaborate or define that phrase, nor does it modify the treaties themselves. Any interaction between the Act-based reporting regime and the content of those international agreements will need to be determined by reference to the agreements and to the Act; this instrument only signals the legislative classification used for the purposes of s 5.

In sum, the instrument interacts directly with the Taxation Administration Act 1953 by supplying jurisdictional specifications and interacts indirectly with the Treasury Laws Amendment Act through its conditional commencement rule. It does not itself create crosscutting amendments to other domestic or international instruments beyond those linkages.

The instrument as provided contains an internal history statement and explicit directions about how the table is to be treated after its making. The text identifies the instrument by name and records the date and maker. The instrument does not record any amendments having been made after the instrument was made; nor does it include any schedules of amendments.

Key points in the instrument about amendment and publication:

• The instrument is the Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024, dated 12 December 2024, and bears the signature of the Assistant Minister for Competition, Charities and Treasury (header and s 1).

• A note appended to the commencement table states: "This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument." That sentence signals that the instrument drafters intend the table to record the original configuration and not to be used as a vehicle for subsequent amendments to the instrument’s legal content (s 2 table note).

• Section 2(2) states: "Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument." That is a publication rule not an amendment rule. It makes clear that editorial or explanatory material that appears in column 3 of published versions does not alter the instrument’s legal text. It also implies that when consulting a published version, readers must confirm whether column 3 contains non‑binding editorial content rather than operative text (s 2(2)).

Absence of recorded amendments:

• The instrument contains no later enactments, amending schedules, or saved clauses within its text. There is therefore nothing in the instrument’s body that records subsequent modifications. Any later amendment would need to be made by a further legislative instrument or statutory amendment and would be reflected in the formal amendment history external to this document. The instrument itself states its original form and disclaims subsequent amendment of the table as the vehicle for changes (s 2 table note).

Practical consequence for users:

• Because the instrument disclaims post‑making edits to the table as the mechanism for amending the instrument, practitioners seeking to determine the instrument’s current form should consult the formal register of legislative instruments or any further instruments expressly amending this instrument. The instrument’s own text does not provide an amendment log and it seeks to prevent reliance on changes to the table in published renditions as evidence of legal amendment (s 2 table note; s 2(2)).

The instrument contains no statements of litigation, no references to judicial decisions, and no recorded case law arising from its operation. The instrument’s text does not mention any court proceedings, disputes, or legal challenges. It is a freshly made specification instrument dated 12 December 2024 and contains no annexed litigation record or history.

Consequences of the absence of litigation material in the instrument:

• Because this instrument is purely a specification under subsection 3DA(4) of the Act and contains no enforcement details, any litigation that might arise would derive from disputes over the Act’s application after the specification takes effect. The instrument itself does not report such disputes nor does it canvass prior litigation that might inform interpretation.

• There are no transitional case authorities or judicial interpretations incorporated or cited within this instrument that provide interpretive guidance on how the specified jurisdictions should be applied under subparagraph 3DA(1)(d)(ii) of the Act. Any interpretive disputes will therefore require reference to the Act and to judicial consideration of that Act and its instruments, as and when relevant litigation occurs. The instrument provides only the factual listing which a court, tribunal or decision maker would treat as the operative specification if it has lawfully commenced.

Practical note for practitioners:

• Absent any litigation history in the instrument, practitioners should not rely on this instrument for authority on procedural or substantive issues that are susceptible to legal challenge. Where interpretive uncertainty exists , for example in the meaning of "reporting periods starting on or after 1 July 2024" or in the consequences of the Schedule 4 tied commencement , resolution will require reference to the Act, associated legislative history, and, if necessary, judicial analysis that is external to this instrument.

The instrument is compact, but it contains several technical features and drafting caveats that can create practical traps if they are overlooked. These are matters of legal form and timing rather than substantive rules, but they can materially affect whether the specification takes effect and how it is applied.

Commencement is conditional and may never happen: Section 2(1) makes commencement dependent on two events. The whole instrument comes into force on the later of (a) the day after registration and (b) the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. The instrument adds that the provisions do not commence at all if the Schedule 4 event does not occur. That creates a binary risk: the instrument may not become operative if Schedule 4 never commences (s 2(1)). Practitioners must therefore confirm both registration and Schedule 4 commencement before assuming that the jurisdiction list is legally operative.

The table’s column 3 is not part of the instrument: Section 2(2) states explicitly that any information in column 3 of the commencement table is not part of the instrument and may be edited in published versions. That means published renditions that include explanatory dates, editorial notes, or presentation changes in column 3 cannot be relied upon as legally operative text (s 2(2)). Users must read the instrument as made, not rely on column 3 in a web or PDF presentation.

Reporting period phrase left to the Act: Each table entry specifies "All periods starting on or after 1 July 2024". The instrument does not define "reporting periods". Consequently, there can be interpretive tension about how to treat periods that straddle the date, split financial years, or use alternative accounting periods. The instrument itself does not resolve such questions. Practitioners will need to consult the Act for the definition of reporting periods and for rules on period overlaps (s 5; s 4).

No change in substance in this instrument: The determination is purely jurisdictional. It does not change substantive reporting content, thresholds, or penalty regimes. Overlooking this distinction might lead parties to assume new duties flow directly from this instrument; they do not. Any duties that now apply depend on the Act’s provisions that reference the specified jurisdictions (s 5).

Differences implied by table headings are not defined: The table groups Singapore and Switzerland under a heading indicating they "have a comprehensive international tax agreement with Australia". The instrument does not define that phrase or set out differential treatment. Assuming that this label produces separate legal treatment under the Act without checking the Act’s operative language may be a mistake (s 5).

Published versions may include editorial material: The instrument’s text anticipates that published versions may insert or edit information that is not part of the instrument (s 2(2)). Relying on an online version that includes editorial additions (for example, explanatory notes or hyperlinks) as though they were part of the instrument can be misleading.

The instrument does not list all possible jurisdictions: While the instrument specifies 41 jurisdictions, it contains no implication that the list is frozen forever by the instrument’s text. The instrument’s own note says the table is the original instrument table and will not itself be amended as a record of later amendments (s 2 table note). Practitioners seeking the current legal specification must consult the formal legislative instrument register for any later, formally made instruments that amend the specification.

Record keeping and planning complexity: Because the instrument ties the specification to reporting periods starting on or after 1 July 2024, entities with non-calendar reporting cycles or with fiscal years that begin on different dates must pay attention to the point at which their reporting periods begin. The instrument gives no transitional rules for periods that begin before but end after 1 July 2024.

In short, the principal "gotchas" concern timing, reliance on published material, the need to read the instrument together with the Act for substantive effects, and the absence of internal definitions for terms that practitioners will need to operationalise the instrument’s effect.

This instrument performs a jurisdictional designation function; compliance therefore requires steps to determine whether, once the instrument lawfully commences, your entity or client falls within the scope of the Act’s reporting obligations that reference the specified jurisdictions. The instrument itself does not set filing procedures or penalties. The following is a practical, source-grounded checklist to operationalise compliance work, based on the instrument’s language and structural features.

1. Confirm commencement has occurred (s 2(1))

   • Check whether the instrument has been registered and then identify the day after registration.
   • Check whether Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 has commenced. The instrument will only commence on the later of those two events; if Schedule 4 never commences, this instrument will not commence at all (s 2(1)).
   • Do not assume the instrument is operative until both conditions are verified.

2. Establish whether the instrument’s specification applies to your reporting periods (s 5)

   • For each entity or consolidated group that may be affected, determine the commencement date of the relevant reporting period or reporting periods.
   • The table entries in s 5 state the trigger as "All periods starting on or after 1 July 2024". Compare your reporting period start dates to that date.
   • If a reporting period begins on or after 1 July 2024 and the instrument has lawfully commenced, the instrument’s jurisdictional specification is engaged for that period.

3. Read the Taxation Administration Act 1953 to identify substantive obligations (s 4; s 5)

   • The instrument specifies jurisdictions for the purposes of subparagraph 3DA(1)(d)(ii) and does not itself state the obligations that follow. Consult the Act, including subsection 3DA(4) and subparagraph 3DA(1)(d)(ii), to determine the precise reporting, filing, record keeping and disclosure duties that arise once a jurisdiction is specified.
   • Confirm definitions within the Act, particularly the Act’s definition of "reporting period" and any transitional or grandfathering rules that might affect periods that straddle 1 July 2024.

4. Map jurisdictions in your organisational structure against the list (s 5)

   • The instrument lists Singapore and Switzerland under a specific heading and then lists other named jurisdictions. Compare the list of jurisdictions in s 5 with your group’s legal entities, permanent establishments, subsidiaries, affiliates, and other reportable interests.
   • If your entity operates, holds assets, or has controlled or related entities in any of the listed jurisdictions, the Act’s rules that depend on a jurisdiction being specified may become relevant.

5. Do not rely on column 3 content in published versions (s 2(2))

   • Section 2(2) states that any information in column 3 of the table is not part of the instrument. When consulting online or printed versions of the instrument, do not rely on editorial or explanatory material in column 3 as though it were part of the instrument’s legal text.
   • When in doubt, obtain a copy of the instrument as made or consult the statutory register to see the instrument’s operative text.

6. Prepare for record‑keeping and advisory steps

   • Although this instrument does not prescribe record keeping, if the Act imposes reporting obligations as a result of this specification, prepare to gather, validate and retain the data and documentary material the Act requires for the relevant reporting periods.
   • Engage tax counsel or specialist advisers to interpret the Act in light of this instrument and to prepare any required filings once an obligation under the Act is triggered.

7. Log transitional scenarios

   • Identify reporting periods that begin before 1 July 2024 but end after that date, and seek authoritative guidance from the Act or from counsel on how such periods are to be treated. The instrument does not itself provide transitional rules.

8. Monitor for further instruments or amendments

   • The instrument’s text makes clear that the published table may not be the vehicle for later amendments and that the instrument itself records the original making (s 2 table note; s 2(2)). Practitioners should monitor the legislative instrument register and Commonwealth Gazette for any subsequent instruments that amend or clarify the specification or its operation.

9. Document compliance decisions and timings

   • Because the instrument’s operation is sensitive to the exact dates of commencement and of reporting period starts, document the factual basis on which your compliance decisions rest, including registration date, Schedule 4 commencement date, and the start dates of reporting periods.

10. If uncertain, seek formal advice

• The instrument provides a jurisdictional fact change but not the substantive content of duties and penalties. If there is uncertainty about whether your entity is captured, or about the meaning of "reporting periods" for your particular accounting or fiscal year, seek formal legal or tax advice referring to the Act and to this instrument.

This checklist is strictly grounded in the instrument’s content. The instrument’s function is specification under the Act; the Act contains the substantive compliance obligations. The necessary compliance task is therefore to establish whether the specification affects you and then to follow the Act’s operative rules.