If you're a Country-by-Country (CBC) reporting entity that has reporting obligations for the period ending on 31 December 2023, an automatic lodgment deferral applies until 31 January 2025.
This deferral applies to local files, master files and CBC reports due to be lodged by 31 December 2024, including those that have a replacement reporting period ending on 31 December 2023.
As the lodgment deferral automatically applies, a separate request is not required.
To avoid any penalties, please ensure these CBC reporting statements are lodged by 31 January 2025.
For more information about lodging CBC reporting statements, see Country-by-country reporting.