The Australian Taxation Office (ATO) has issued notice on a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for the year ended 31 December 2021.

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Lodgment deferral for 31 December balancers

Significant Global Entities (SGEs) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2021 will be aware that their Local f…