The Australian Taxation Office (ATO) has issued an email notice announcing a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for Significant Global Entities with a reporting obligation for the year ended 31 December 2017.

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Significant Global Entities (SGE) that have a CbC reporting obligation for the year ended 31 December 2017 will be aware that the …