Australia Publishes Formal Notice on Country-by-Country Reporting Lodgment Deferral for December Balancers

On 28 November 2018, the Australia Taxation Office (ATO) published a formal notice in the business bulletin on Country-by-Country reporting lodgment deferral for December Balancers.

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Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2017 will be aware that the Local file, Master file, and CbC report are due to be lodged by 31 December 2018.

However, due to the year-end holiday period, we are providing a lodgment d…