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ATO Provides Lodgment Deferral for Local File, Master File, and CbC Report for Year Ended December 2023

|Approved Changes|Australia
Australia

The Australian Taxation Office (ATO) has announced an automatic lodgment deferral to 31 January 2025 for the submission of Country-by-Country (CbC) reporting statements, including local files, master files, and CbC reports normally due by 31 December 2024 for the reporting period ending 31 December 2023.

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Lodgment deferral for CBC reporting statements

Automatic lodgment deferral until 3…

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