ATO Announces Availability of 2021 Local File Instructions and Lodgment Extension for Part A

The Australian Taxation Office (ATO) has announced the availability of the 2021 local file instructions, as well as a lodgment extension for Part A for 31 December 2020 early balancing entities (i.e., taxpayers with a tax year ending 31 December).

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2021 local file instructions available

The local file instructions are now available to help you complete the 2021 local file as part of your country-by-country (CBC) reporting obligations.

Updates to the instructions include:

• instruction…