The Australian Taxation Office (ATO) has 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.

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Significant Global Entities (SGEs) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2019 will be aware that their Local file, Master file and CbC repo…