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Australia: More time to submit country-by-country reports

Australia: More time to submit CbC reports

The Australian Taxation Office (ATO) announced that it was delaying the due date for “significant global entities” with country-by-country (CbC) reporting obligations to submit their CbC reports for the year ended 31 December 2018.


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Significant global entities that have a 31 December 2018 obligation for CbC reporting normally would be required to submit their CbC reports, Master files, and Local files by 31 December 2019. However, an announcement posted on the ATO website (updated 18 November 2019) provides more time to submit these reports or files—until 15 January 2020.

The submissions of CbC reports, Master files, and Local files can only be made electronically via portals using the file transfer facility or SBR using SBR-enabled software. Filings made by email will not be accepted.

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