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  • December balancers: CBC reporting lodgment deferral

    Due to the year-end holidays and COVID-19, we are providing a lodgment deferral for significant global entities (SGE) that have a Country-by-Country (CBC) reporting obligation due by 31 December 2020.

    If you are a December balancer you will now have until 29 January 2021 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 29 January 2021 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: 01 Dec 2020QC 64237