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ATO Notes Country-by-Country Local File Reporting Changes from 1 January 2025

|Approved Changes|Australia
Australia

The Australian Taxation Office (ATO) has issued a notice on Country-by-Country Local file reporting changes from 1 January 2025. The broad points of the notice are as follows (details on field changes also provided):

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Local file changes from 1 January 2025

Country-by-country Local file reporting changes from 1 January 2025.

About the reporting changes

From 1 January 2025:

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