Australia: Public CbC reporting deadline deferred to January 29, 2027
Eligible entities with a December 31, 2026, reporting deadline will automatically receive additional time to publish their reports.
The Australian Taxation Office (ATO) announced that entities with a public country-by-country (CbC) reporting obligation due December 31, 2026, now have until January 29, 2027, to publish their reports.
According to the ATO release, entities with a public CbC reporting period from January 1, 2025, to December 31, 2025, and a due date of December 31, 2026, now have until January 29, 2027, to publish their public CbC reports.
Eligible entities will not have to take any action to access the deferral, as it will be applied automatically. They are still able to publish their reports earlier if they choose.
Entities that are not eligible for the deferral but require additional time to publish their public CbC reports can apply for a deferral.