The Australian Taxation Office (ATO) has issued an email notice announcing a lodgment deferral for the Local file, Master file, and Country-by-Country (CbC) report for Significant Global Entities with a reporting obligation for the year ended 31 December 2017.
---
Significant Global Entities (SGE) that have a CbC reporting obligation for the year ended 31 December 2017 will be aware that the Local file, Master file, and Country-by-Country report are due to be lodged by 31 December 2018.
Du…