06 Dec 2018 CbC reporting for December balancers
A lodgment deferral is available for your significant global entity (SGE) clients who have a Country-by-Country (CbC) reporting obligation due by 31 December 2018.
These December balancer clients will have until 15 January 2019 to lodge their CbC reporting statements. You do not need to take any action. Your eligible SGE clients will automatically receive the lodgment deferral.
This is a lodgment deferral only and does not change the due date for payment, if required. Penalties may apply to statements lodged after 15 January 2019.