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ATO Providing Lodgment Deferral for Local File, Master File, and CbC Report for December Balancers

|Approved Changes|Australia
Australia

The Australian Taxation Office (ATO) has issued notice on a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for the year ended 31 December 2020.

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CBC reporting lodgment deferral for December balancers

Due to the year-end holidays and the ongoing impacts from COVID-19, we are providing a lodgment deferral for Country-by-Country reporting entities (CBCRE) that have a Country-by-Country (CBC) reporting obligation due by 31 December 2021.

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