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21 Nov 2019 Country-by-country reporting: Lodgment deferral for December balancers

Significant global entities (SGEs) that have a country-by-country reporting (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. 

Due to the year-end holiday period, the ATO is providing a lodgment deferral, and SGEs will have until 15 January 2020 inclusive to lodge each of the respective statements. 

Note that 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 SBR using SBR-enabled software. Lodgments via email will not be accepted. 

More information can be found here.

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