On 18 November 2021, the Australian Taxation Office (ATO) announced that country-by-country (CbC) reporting entities that have a CbC reporting obligation due by 31 December 2021 will now have until 4 February 2022 to file (lodge) such CbC reporting statements due to the year-end holidays and the ongoing impacts of Covid-19.

According to the announcement, the lodgment deferral is being allowed for CbC reporting statements until 4 February 2022, including:

  • Local file;
  • Master file; and
  • CBC report.

Lodgments can only be made electronically via:

Lodgments via email will not be accepted. This is a lodgment deferral only and does not change the due date for payment. Statements not lodged by 4 February 2022 may be subject to penalties.