The Australian Taxation Office (ATO) is providing a lodgment deferral for the Local file, Master file, and Country-by-Country report (CbC reporting statements) for the year ended 31 December 2022. Originally due to be lodged by 31 December 2023, a deferral until 31 January 2024 is being provided due to the year-end holiday period. This deferral is automatically applied and a separate request is not required. CbC reporting statements not lodged by 31 January 2024 may be subject to penalties.