Public Country by Country Report (on income tax information)

Introduction

This report has been prepared to comply with the CSL Group’s European Union (EU) public Country-by-Country reporting requirements as enacted under relevant local legislation. The CSL Group includes CSL Ltd, an Australian Securities Exchange listed entity, and its controlled entities. This report provides FY25 jurisdictional information for the CSL Group, on a basis consistent with the prescribed EU reporting framework. It should be read in conjunction with CSL’s FY25 Annual Report (https://investors.csl.com/annualreport/2025/) and FY25 Tax Transparency Report (https://www.csl.com/-/media/one-csl/sustainability/data-and-reporting-centre/documents/csl-limited-tax-transparency-report-2024-25.pdf), which provide additional context on CSL’s operations, financial performance and tax profile.

Section 1. General information

Section 4. Omitted information

Section 5. Explanations for material discrepancies between income tax paid and accrued

Conclusion

Basis of preparation Data in this report relates to CSL Limited and its controlled entities (the CSL Group), based on IFRS accounting standards using data sourced from CSL’s global financial and reporting systems. In accordance with EU reporting requirements, information is presented separately for each EU Member State with certain non-EU jurisdictions disclosed separately where required. All other jurisdictions are aggregated into ‘Rest of World’. This report has been prepared in compliance with EU public Country-by-Country reporting requirements. It is relevant to note that: • Data is presented on an aggregated jurisdictional basis and will not be directly comparable to CSL Group consolidated financial disclosures. • Financial data is presented in USD currency. • Financial disclosures are derived from aggregation of data for individual entities that are tax resident (or have a branch located) in that jurisdiction, excluding any group consolidation or elimination adjustments. • The report does not provide a full representation of CSL’s global economic footprint or value chain and should be read in conjunction with CSL’s FY25 Annual Report and Tax Transparency Report for further context. Notes on specific disclosures: • Total revenues include income earned by entities in that jurisdiction, from both related and external unrelated parties. • Profit (loss) before income tax excludes intercompany dividends. • Income tax paid reflects cash taxes paid during the financial year by entities in that jurisdiction to local revenue authorities, including withholding taxes paid to foreign governments in respect of income earned (where applicable). • Income tax accrued is based on current tax expense recognised in the period for entities in the jurisdiction (excluding deferred tax or prior year related tax expense amounts). Utilisation of previously unrecognised tax losses may result in tax expense rates differing from statutory tax rates. • Number of full-time equivalent employees does not include contingent workers, with the data sourced from CSL’s internal employee management systems.