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

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 2021.

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Lodgment deferral for 31 December balancers

Significant Global Entities (SGEs) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2021 will be aware that their Local file, Master file and CbC report are due to be lodged by 31 December 2022.

However, due to the year-…