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ATO Providing Lodgment Deferral for Local File, Master File, and CbC Report for December Balancers — Orbitax Tax News & Alerts

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 2020.

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CBC reporting lodgment deferral for December balancers

Due to the year-end holidays and the ongoing impacts from COVID-19, we are providing a lodgment deferral for Country-by-Country reporting entities (CBCRE) that have a Country-by-Country (CBC) reporting obligation due by 31 December 2021.

If you are a December balancer you will now have until 4 February 2022 to lodge your CBC reporting statements, including:

  • Local file
  • Master file
  • CBC report

Lodgments can only be made electronically via:

Lodgments via email will not be accepted.

This is a lodgment deferral only and does not change the due date for payment. Statements not lodged by 4 February 2022 may be subject to penalties.

If you have any questions about meeting your CBC reporting obligations, you can contact us via CBC reporting team.

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