As recently reported, the Australian Taxation Office (ATO) issued an email notice announcing a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for the year ended 31 December 2019. The ATO has now published a formal notice on its website confirming the deferral.

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December balancers: CBC reporting lodgment deferral

Due to the year-end holidays and COV…