The Australian Taxation Office (ATO) issued a release on 18 November 2025 confirming the lodgment deferral for the Local file, Master file, and Country-by-Country report (CbC reporting statements) for the year ended 31 December 2024.

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Lodgment deferral – Country-by-Country reporting statements

Lodgment deferred until 30 January 2026 for CBC reporting entities for reporting periods that…