The Australian Taxation Office (ATO) has announced the publication of guidance on the Local and Master file for 2022, including Local File Instructions 2022 and Local File/Master File 2022. The guidance applies to reporting periods commencing on or after 1 January 2021 and is largely unchanged from the equivalent guidance for 2021 (reporting periods commencing on or after 1 January 2020), aside from relevant date changes. Click the following link for more information on Australia's Country…