The Australian Taxation Office (ATO) has issued a notice on Country-by-Country reporting changes from 1 January 2025, including Version 4 of the local file/master file schema, which must be used for reporting periods starting on or after 1 January 2024. --- Country-by-Country reporting changes from 1 January 2025 We've published instructions and the detailed design for Version 4 of the local file/master file schema (LCMSF). The feedback we received during our consultation has been integral to the implementation of Version 4. A summary of our responses to feedback can be found here. Version 4 must be used for reporting periods...