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Australia Confirms Lodgment Deferral for Local File, Master File, and CbC Report for December 2018 Balancers — Orbitax Tax News & Alerts

As recently reported, the Australian Taxation Office (ATO) issued an email notice announcing a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for the year ended 31 December 2018. The ATO has now published a formal notice on its website confirming the deferral.


Country-by-Country reporting lodgment deferral for December balancers

Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2018 will be aware that their Local file, Master file, and CbC report are due to be lodged by 31 December 2019.

However, due to the year-end holiday period, we are providing a lodgment deferral. SGEs will now have until 15 January 2020 inclusive to lodge these statements.

Statements not lodged by 15 January 2020 may be subject to penalties. Lodgments can only be made electronically via portals using the file transfer facility or Standard Business Reporting (SBR) using SBR-enabled software. Lodgments via email will not be accepted.

If you have any questions about meeting your CbC reporting obligations, contact the CbC reporting team at

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