The Australian Board of Taxation has published the Redesigned Voluntary Tax Transparency Code (VTTC) that will apply for the year beginning 1 July 2026, with an option for early adoption. The VTTC is a set of principles and 'minimum standards' that encourages entities to disclose their tax information. One of the main changes in the redesign concerns the introduction of the public CbC reporting requirements, with the VTTC reporting requirements separated based on whether an entity is a 'Publ…