The Australian Taxation Office (ATO) is providing a lodgment deferral for the Local file, Master file, and Country-by-Country report (CbC reporting statements) for the year ended 31 December 2024. Originally due to be lodged by 31 December 2025, a deferral until 30 January 2026 is being provided due to the year-end holiday period. This deferral is automatically applied, and a separate request i…