Australia Confirms Lodgment Deferral for Local File, Master File, and CbC Report for December 2018 Balancers

As recently reported, the Australian Taxation Office (ATO) 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 2018. The ATO has now published a formal notice on its website confirming the deferral.

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Country-by-Country reporting lodgment deferral for December balancers

Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 Dece…