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  • Country-by-Country reporting lodgment deferral for December balancers

    Significant Global Entities (SGE) that have a Country-by-Country (CbC) reporting obligation for the year ended 31 December 2018 will be aware that their Local file, Master file, and CbC report are due to be lodged by 31 December 2019.

    However, due to the year-end holiday period, we are providing a lodgment deferral. SGEs will now have until 15 January 2020 inclusive to lodge these statements.

    Statements not lodged by 15 January 2020 may be subject to penalties. Lodgments can only be made electronically via portals using the file transfer facility or Standard Business Reporting (SBR) using SBR-enabled software. Lodgments via email will not be accepted.

    If you have any questions about meeting your CbC reporting obligations, contact the CbC reporting team at

    See also:

    Last modified: 19 Nov 2019QC 60665