On 4 July 2017, the Australian Taxation Office (ATO) published CbC reporting local file instructions together with some guidance on the meaning of “at the same time” for the purposes of the administrative solution. It allows reducing disclosures in the international dealings schedule which is filed together with the income tax return.
«
Previous post
Japan: amendments to CFC rules in 2017 tax reform
Japan: amendments to CFC rules in 2017 tax reform
Next post
Sweden-Dominica TIEA enters into force
»
Sweden-Dominica TIEA enters into force
Related Posts
Australia: ATO announces GIC, SIC rates for Q2 2026-27
October 01, 2026
The Australian Taxation Office (ATO) announced the general interest charge (GIC) rates and shortfall interest charge
Read More
Australia: ATO issues new guidance on Country-by-Country reporting requirements
September 29, 2026
The Australian Taxation Office (ATO) has released new guidance on 25 September 2026 on administrative matters related
Read More
Australia: ATO opens 2025–26 Offshore Petroleum Levy reporting
September 24, 2026
The Australian Taxation Office (ATO) has issued a notice on 21 September 2026 reminding leviable entities to report
Read More
Australia: ATO to strengthen foreign resident CGT rules from October 2026
September 24, 2026
The Australian Taxation Office (ATO) announced on 23 September 2026 that it implemented changes to how foreign
Read More
Australia: ATO updates GILTI guidance following US tax regime changes
September 24, 2026
The Australian Taxation Office (ATO) has issued an Addendum to Taxation Determination TD 2022/9 by the Commissioner of
Read MoreAustralia: ATO reports strong tax compliance among large businesses in 2025-26
September 21, 2026
The Australian Taxation Office (ATO) has published its annual findings on the tax compliance and performance of large
Read More