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  • CBC reporting lodgment deferral for December balancers

    Due to the year-end holidays and the ongoing impacts from COVID-19, we are providing a lodgment deferral for Country-by-Country reporting entities (CBCRE) that have a Country-by-Country (CBC) reporting obligation due by 31 December 2021.

    If you are a December balancer you will now have until 4 February 2022 to lodge your CBC reporting statements, including:

    • Local file
    • Master file
    • CBC report

    Lodgments can only be made electronically via:

    Lodgments via email will not be accepted.

    This is a lodgment deferral only and does not change the due date for payment. Statements not lodged by 4 February 2022 may be subject to penalties.

    If you have any questions about meeting your CBC reporting obligations, you can contact us via CBC reporting team.

    See also

    Last modified: 18 Nov 2021QC 67344