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ATO Provides Lodgment Deferral for Local File, Master File, and CbC Report for Year Ended December 2023

18 November 2024

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Approved Changes

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Australia

The Australian Taxation Office (ATO) has announced an automatic lodgment deferral to 31 January 2025 for the submission of Country-by-Country (CbC) reporting statements, including local files, master files, and CbC reports normally due by 31 December 2024 for the reporting period ending 31 December 2023. --- Lodgment deferral for CBC reporting statements Automatic lodgment deferral until 31 January 2025 for Country-by-Country reporting statements. If you're a Country-by-Country (CBC) reporting entity that has reporting obligations for the period ending on 31 December 2023, an automatic lodgment deferral applies until 31 January 2025. This deferral applies to local files, master files and...