Australia: Due date for country-by-country reports deferred to 29 January 2021

Australia: Due date for CbC reports deferred

The Australian Taxation Office (ATO) announced a deferral of the due date for “significant global entities” to file country-by-country (CbC) reports.

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According to the ATO release, when organizations have a due date of 31 December 2020 for filing their CbC reports, these entities now have until 29 January 2021 to file their CbC reporting statements, including:

  • Local file
  • Master file
  • CbC report

The ATO release says this arrangement is for filing (lodgement) deferral only and does not change the due date for payments.

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