On 28 November 2018, the Australia Taxation Office (ATO) published a formal notice in the business bulletin on Country-by-Country reporting lodgment deferral for December Balancers.

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Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2017 will be aware that the Local file, Master file, and CbC report are due to be lod…