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

The Australian Taxation Office (ATO) has 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.

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Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2018 will be aware that their Local file, Master file, and CbC report are due to be lodged by 31 December 2019.

However, due to the year-end holiday period, we are pr…