The Australian Taxation Office (ATO) has issued a notice on Country-by-Country reporting changes from 1 January 2025, including Version 4 of the local file/master file schema, which must be used for reporting periods starting on or after 1 January 2024.
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Country-by-Country reporting changes from 1 January 2025
We've published instructions and the detailed design for Version 4 of the local file/master file schema (LCMSF).
The feedback we received during our consultation has been int…