Australia: Extended due date for filing country-by-country (CbC) reports, Master and Local files

Due date extended to 31 January 2024

Due date extended to 31 January 2024

The Australian Tax Office (ATO) advised taxpayers that it will extend the due date for country-by-country (CbC) reporting entities that have a CbC reporting obligation for the year ended 31 December 2022 to 31 January 2024.

The extension applies to the CbC report, as well as the Master file and Local file, which would ordinarily be due by 31 December 2023.

The extension is automatic, and a separate request is not required.



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