The ATO notified that the extended deadline covers all CbC statements for periods ending 31 December 2024 — including those with a replacement reporting period — that were originally due on 31 December 2025.
The Australian Taxation Office (ATO) has announced a lodgment deferral for country-by-country (CbC) reporting entities, extending the deadline for filing CbC statements to 30 January 2026.
Under the deferral, in-scope entities must lodge all required CbC reporting components — the Local file, Master file and CbC report — by the extended deadline.
The extension, published in an ATO update on 18 November 2025, applies to reporting periods that ended on 31 December 2024 and were originally due by 31 December 2025. The ATO also confirmed that the revised due date also applies to statements with a replacement reporting period ending on 31 December 2024.
The extension is being granted automatically in light of the year-end holiday period, meaning no separate request is required from taxpayers. However, entities that fail to lodge by the January deadline may be subject to penalties.
