Australia Provides Lodgment Deferral for Local File, Master File, and CbC Report for Year Ended December 2019

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 2019.

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Significant Global Entities (SGEs) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2019 will be aware that their Local file, Master file and CbC report are due to be lodged by 31 December 2020.

However, due to the year-end holiday period as well as…