Public country-by-country (CBC) registration form

Source: New places to play in Gungahlin

Who can register for Public CBC reporting

All Public country-by-country (CBC) reporting parent entities (whether located overseas or in Australia) can register with the ATO.

Registration allows for more efficient interactions with us, including:

  • nominating an authorised representative for your entity
  • providing your Public CBC report to us
  • requesting an extension of time to provide your Public CBC report
  • requesting an exemption from reporting obligations.

Getting the registration form

Download the Public country-by-country registration form (NAT 75645, PDF 306KB)This link will download a file and save it to your computer.

Completing the form

The form is a fillable PDF file to type in and fill out on-screen. Do not print the blank form and fill out by hand.

You must complete the form in English.

For help completing the form, see Instructions to complete Public country-by-country registration.

Make sure you keep a copy of the completed form and any attachments for your own records.

Lodging the form

Email your completed Public country-by-country registration form (NAT 75645) to PublicCBCreports@ato.gov.au. You will receive a receipt email shortly afterwards.

Member contributions statement

Source: New places to play in Gungahlin

What is a MCS

The member contributions statement (MCS) is an annual statement used for the 2017–18 and prior years to report:

  • contributions you received for each member during the financial year
  • the balance and other attributes of the account they held in the fund.

The MCS for the 2017–18 financial year was due 31 October 2018.

Amendments to information reported on the MCS in the 2017–18 financial year and prior years should be done using Online services for business.

For detailed information to how to complete the MCS for 2017–18 and prior years, see Member contributions statement protocolExternal Link.

From 2018-19, the MCS has been replaced by the Member Account Attributes Service (MAAS) and the Member Account Transaction Service (MATS). For more information, see Fund reporting protocol.

How we use the MCS for 2017–18 and prior years

We use the MCS for 2017–18 and prior years to:

  • display information online to help members understand, manage and consolidate their super accounts
  • calculate the super co-contribution, low income super contribution (for concessional contributions made between 1 July 2012 and 30 June 2017) and low income superannuation tax offset (for concessional contributions made from 1 July 2017) for eligible members, and pay entitlements to the appropriate destination
  • calculate each member’s concessional and non-concessional contributions and assess, and administer excess contributions tax and the ‘Fairer taxation of excess concessional contributions’ measure
  • assess the member’s liability to Division 293 tax
  • check employer compliance with the super guarantee
  • identify amounts to be collected for former temporary residents.

What to include in the MCS

You need to report for every person who was a member during the financial year for 2017-18 and prior years. This includes members who received no contributions during the year and those who rolled over their benefits or exited the fund before the end of the financial year.

If you rollover all or part of the member’s super interest to another fund during the year, you must still lodge an MCS for that member and report all contributions received prior to the rollover.

How to lodge

Electronic lodgment

You can lodge your MCS for 2017–18 and prior years electronically as a file transfer through Online services for business.

You must lodge electronically if you’re reporting for 20 or more members. If you’re reporting for fewer than 20 members, electronic reporting is optional.

The format of your MCS file must meet the current MCS electronic reporting specificationExternal Link.

You’ll receive an online receipt when the report is lodged.

Paper lodgment

You can only lodge a paper form if you’re reporting for:

In each case, you can still lodge electronically if you prefer.

Lodging through a supplier or agent

If a supplier (agent) lodges the MCS on your behalf, you must make a written declaration that:

  • you have authorised the supplier to give the MCS to us
  • the information you gave to the supplier to prepare the document is true and correct.

Give the declaration to the supplier and keep a copy for 5 years. You must show us this declaration if we ask to see it.

If the report is lodged:

  • electronically – you can make your declaration using the Supplier lodgment declaration
  • on paper – the declaration is included as part of the form.

For more information, see Member contributions statement protocolExternal Link.

Amendments

If you discover any material errors or omissions in the information you reported in your MCS, you must lodge an amended MCS within 30 days of becoming aware of these errors.

You must ensure that all the correct, previously reported data in the original MCS for those accounts is re-reported on the amended MCS, exactly as it was in the original lodgment. This is because an amended statement for a particular member account replaces the original MCS for that account.

You must not amend an MCS merely because a member wants to change the amount or character of the contributions they made during the year, to avoid an excess contributions tax liability.

Penalties

Penalties may apply if you:

  • don’t lodge the MCS on time
  • don’t report for all your members and former members who held an interest in the fund at any time during the year
  • provide incorrect information.

The amount of penalty depends on your fund’s assessable income and how late the lodgment was.

For more information, see False or misleading statement penalty.

Call for information – Criminal damage – Wadeye

Source: Northern Territory Police and Fire Services

Police are calling for information after three separate incidents occurred in Wadeye on Sunday.

Around 3:50pm, the Joint Emergency Services Communication Centre received reports that a male entered the Wadeye clinic yard and allegedly used a rock to smash the windows and side mirrors to two government vehicles before fleeing fled the scene.

The incident resulted in approximately $20,000 worth of damage.

Police attended and reviewed CCTV footage and have since identified a person of interest.

Later in a separate incident, around 10:30pm, police observed a suspicious vehicle driving through Wadeye community. The vehicle began flashing its lights at police and upon police approach the vehicle drove into nearby bushland.

A short time later, police attempted a traffic apprehension; however, the vehicle failed to stop, and a short pursuit ensued. The offending vehicle then turned around and drove back in the direction of police, swerving toward their vehicle. Police withdrew from the area and returned to the police compound.

Later, in a third incident, around 12:40am, one male attended the police compound and began throwing projectiles in the direction of the officers. Officers deployed OC spray before the male fled the scene.

The first and third incident are believed to be linked; however, investigations are ongoing to identify those involved in the traffic incident.

Police urge anyone with information to make contact on 131 444 or you can report anonymously through Crime Stoppers on 1800 333 000.

Crash at Middleton

Source: New South Wales – News

Police are investigating a three-car crash that occurred at Middleton overnight after one of the vehicles allegedly failed to stop for police.

A white Holden Commodore sedan was detected travelling at the extreme speed of 146 km/h in a 60 km/h zone at Port Elliot Road, Middleton at 9pm on Wednesday 11 June.

Another patrol then picked up the vehicle in Goolwa as it did a u-turn and the patrol activated its lights and sirens, however the driver refused to pull over.  The pursuit was terminated as the Commodore entered the 100 km/h zone on the Port Elliot Road, heading back towards Middleton.

A couple of minutes later, police located a three-car crash at the intersection of Port Elliot Road and Boettcher Road, Middleton and requested emergency services.

A 41-year-old man, who was the alleged driver of the Commodore, sustained serious injuries in the crash and was taken to hospital.

One of the other drivers, a 65-year-old Goolwa South woman, also sustained injuries when her Land Rover rolled and was taken to hospital for treatment.

Fortunately, their injuries are not considered life-threatening.  The third driver, a 35-year-old Goolwa North man, whose vehicle was clipped, was not injured.

All three vehicles were towed from the scene.  

The road was cleared of debris and has since reopened.

Investigations are continuing, with the offending driver expected to be charged with multiple driving offences.

‘I can finally see a future’: On the path to universal early education

Source: Murray Darling Basin Authority

In my first week as Minister for Early Childhood Education, I stopped in to meet educators and children at a busy early learning centre.

22-year-old Talitha told me with a big smile, “I can finally see a future.”

She was talking about our 15 per cent pay rise, one of the key pillars of building universal early education in Australia.

With a prime minister who wants to be remembered for universal childcare, and a 57 per cent majority women government, early education is not just on the agenda, it is already in motion.

For too long, early childhood educators have loved their work – work that builds the foundations of learning and development for our youngest Australians – but love doesn’t pay the bills.

Educators like Talitha, who once juggled multiple jobs just to get by, now have stability and a vision for a future in the sector.

“I’m now able to significantly save,” Talitha shares, following the first installment of the pay boost.

“It helped with my mortgage, and it means less stress at the supermarket – I can buy the brand names!”

And the first pay installment is also a catalyst for broader change in the sector.

Already online job advertisement rates are down 28 per cent in the past 12 months.

With increased wages and recognition, educators like Talitha are able to stay in the sector they love.

For too long, workforce turnover has been high.

As Talitha explains, “people love the children, but other jobs pay better – so that’s why they leave.”

“When staff change, it’s stressful for the workers, and it’s not good for the kids.”

Better pay means higher retention for the profession, creating a steady environment and better outcomes for children and families.

And creating a stable workforce paves the way for our plans to expand access to quality early education, starting with our 3 Day Guarantee.

Today some families are locked out of early learning due to work and study requirements.

The 3 Day Guarantee will replace this activity test to provide at least three days of subsidies for early education for families who need it.

And our Cheaper Child Care policy is already delivering more affordable education for more than one million Australian families.

Alongside this, the Government is investing over $1 billion in the Building Early Education Fund, to build and expand in areas of need, including in the outer suburbs and regional Australia.

These centres will be co-located on school sites wherever possible and run by high quality non-profit providers.

Talitha welcomes this investment, explaining “it’s important children have access to education at this stage in their life – so that when they grow up, they can have the same opportunities and same outcomes as everyone else.”

As early education services expand, quality will be at the forefront.

While the vast majority of services meet or exceed quality standards, a small number of operators fail to provide quality care and a safe environment.

“This job is about caring for children, and it’s about giving children the best start in life, so when people don’t do that, it makes me feel betrayed,” Talitha says.

There is no place for providers who put profit over children’s safety in this sector.

That is why we will strengthen Commonwealth powers to prevent providers that persistently fail to meet minimum standards from expanding, and to restrict their access to the Child Care Subsidy when appropriate.

We want to make sure that families can feel confident sending their children to early education knowing that providers are offering quality and safety.

As Minister, I’m looking forward to the work ahead in building the pillars of universal early education.

So, we can build a sector where children have universal access to high quality early learning no matter their postcode, and where dedicated educators like Talitha can flourish.

 

Neighbourhood-scale batteries charge ahead

Source: Northern Territory Police and Fire Services

Our CBR is the ACT Government’s key channel to connect with Canberrans and keep you up-to-date with what’s happening in the city. Our CBR includes a monthly print edition, email newsletter and website.

You can easily opt in or out of the newsletter subscription at any time.

Call for information – Indecent assault and burglary – Parap

Source: Northern Territory Police and Fire Services

Police are calling for information after an indecent assault and burglary that occurred in Parap overnight.

Around 11:40pm, the Joint Emergency Services Communication Centre received a report that a female had been indecently assaulted while she slept in her residence. It is alleged that she woke to a naked male indecently assaulting her.

The victim was able to push the offender off her before he fled the scene, allegedly stealing a camera in the process.

Police attended and the victim described the offender as being approximately 20 years of age, slim build, with dark skin and approximately 180cm to 185cm tall.

The NT Police Force Sex Crimes Section have carriage of the incident and investigations are ongoing.

Detectives urge anyone with information about the incident to contact 131 444 and quote reference number P25156934. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

Top 500 private groups – know when to seek the right advice

Source: New places to play in Gungahlin

Top 500 private groups often have complex structures and arrangements that can have significant tax implications. So, it’s important that they seek the input of expert advisers, consult published ATO guidance, and engage with us directly when necessary to make sure they’re getting things right.

Having a documented procedure in place explaining when, and how, a Top 500 group should seek external advice is the third principle of an effective tax governance framework. It’s also a requirement for groups who want to achieve justified trust.

Our engagements show that some groups don’t have documented processes for seeking advice or where the process is documented the thresholds for seeking advice aren’t clear. This can lead to those groups not seeking advice on important transactions, that can cause errors that result in additional liabilities later on.

We recommend you set in place documented processes to:

  • identify the escalation thresholds, including quantitative and qualitative factors, for when you should seek external advice
  • inform your advisers of any significant changes within your group, or any new, or atypical transactions
  • make sure the facts and assumptions underpinning the advice you receive are always based on accurate and current information
  • consider our published guidance and advice
  • know when, and how, you should engage with us directly and, where pre-lodgment positions are agreed to, lodge in accordance with that position.

More resources

For information about implementing effective tax governance, read our previous article Effective tax governance criteria for Top 500 private groups.

Our Findings report Top 500 tax performance program – June 2024 will also provide you with our most recent insights into issues and risks we’ve observed from our engagement with Top 500 private groups like yours, demonstrating the importance of tax governance.

Keep up to date

We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.

Read more articles in our online Business bulletins newsroom.

Subscribe to our free:

  • fortnightly Business bulletins email newsletterExternal Link
  • email notifications about new and updated information on our website – you can choose to receive updates relevant to your situation. Choose the ‘Business and organisations’ category to ensure your subscription includes notifications for more Business bulletins newsroom articles like this one.

Search continues for Victorian man at Cradle Mountain

Source: New South Wales Community and Justice

Search continues for Victorian man at Cradle Mountain

Wednesday, 11 June 2025 – 3:12 pm.

A search at Cradle Mountain today involving police officers, SES volunteers, a helicopter crew and drone operators has yet to locate Victorian man Christopher Inwood.
Mr Inwood, 52, is believed to have been in the Cradle Mountain area since Monday night and police have concerns for his welfare.
His white Toyota HiAce van was found in the car park of a ranger station on Cradle Mountain Road on Tuesday morning. A backpack which police believe may belong to Mr Inwood was found 500m away from the ranger station, in a direction heading to Dove Lake.
Search efforts today have involved four officers from Tasmania Police Search and Rescue, four State Emergency Service volunteers, a wilderness paramedic, two police drone operators and a helicopter team of two police officers and a paramedic.
The helicopter team has landed to check huts and emergency shelters along the Overland Track and also conducted wider aerial searches of the northern section of Cradle Mountain-Lake St Clair National Park.
Foot patrols have focused on walking tracks and bushland spanning out from the ranger station where Mr Inwood’s vehicle was found parked. (pictures attached)
Weather conditions at Cradle Mountain today have been clear although cold, with the temperature at 3pm around 5C. Overnight temperatures have been below freezing.
Mr Inwood was last seen in Kindred on Monday about 8.30pm and police believe he drove to Cradle Mountain later that night.
Anyone who has information that could assist police locate Mr Inwood is urged to call 131 444.

Lived experience at the heart of mental health support

Source: Australian National Party

As part of ACT Government’s ‘One Government, One Voice’ program, we are transitioning this website across to our . You can access everything you need through this website while it’s happening.

Released 10/06/2025

The ACT Government has released a new report that provides a comprehensive overview of peer work in the ACT’s mental health services, along with strategies to support its growth and development.

Minister for Mental Health, Rachel Stephen-Smith, said peer work is a growing discipline in mental health care, where individuals with lived and living experience of mental health challenges use their insights to support others on their recovery journeys.

“This report has shown that engaging peer workers in our mental health system delivers better outcomes for those experiencing or caring for someone with mental health concerns,” Minister Stephen-Smith said.

“Peer workers bring lived or living experience, empathy and hope to people navigating mental health challenges.

“This report not only celebrates their contributions but also highlights key changes needed to better support and grow this essential workforce.”

“The ACT Government is committed to ensuring accessible mental health support for Canberrans, from prevention and early intervention through to treatment and recovery.”

Minister Stephen-Smith said the report showed that while the peer workforce reflects the diversity of the ACT community, there are high rates of burnout and compassion fatigue among peer workers.

“This report is a call to action. We must ensure peer workers are not only included but respected, supported and empowered in our mental health system,” Minister Stephen-Smith said.

“Using the insights we have gained from this report, the ACT Government is developing practice standards that will support the mental health system as well as employers to ensure the peer workforce can sustainably grow in the ACT.

“It also shows there is a desire from the peer workforce to be better connected with each other, and the Government is looking forward to hosting an inaugural ACT Peer Work Forum on 13 August 2025 to forge stronger links, help us gain more insights on how best to support peer workers, and raise the profile of peer work in the ACT.

“While the report includes constructive feedback and highlights areas for improvement, it also reflects the resilience and dedication of peer workers across the ACT.

“I want to thank everyone who contributed to the report, including peer workers and employers who shared their experiences and the lived experience team in the Office for Mental Health and Wellbeing who delivered this important work.

“We are committed to working with the peer workforce to build a more inclusive, responsive and effective mental health system.”

You can read the report and learn more about peer work in ACT mental health services on the Spaces to Grow web page.

– Statement ends –

Rachel Stephen-Smith, MLA | Media Releases

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