Australia: Updated information for country-by-country reporting 2020

Australia: Updated information for CbC reporting 2020

The Australian Taxation Office (ATO) updated the instructions for taxpayers regarding their country-by-country (CbC) reporting obligations for 2020.


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The ATO instructions are available for submitting the Local file for 2020, and relate to reporting periods starting on or after 1 January 2019.

According to the ATO, the Local file must be electronically lodged (filed) and will be part of a combined form that will also contain the Master file. The Local file may be lodged separately or together with the Master file.

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