Australia: Country-by-country reporting deadline extended to January 30, 2026

For reporting periods that ended on December 31, 2024

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november 13, 2025

The Australian Taxation Office (ATO) has issued a filing deferral for country-by-country (CbC) reporting entities that have CbC reporting obligations for reporting periods that ended on December 31, 2024.

These CbC reporting entities, which originally needed to file CbC reporting statements (Local file, Master file, and CbC report) by December 31, 2025, now have until January 30, 2026. The deferral also applies to statements that have a replacement reporting period that ended on December 31, 2024.

Statements not filed by January 30, 2026, may be subject to penalties.

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