Due to the year-end holiday period, we're providing Country-by-Country (CBC) reporting entities with a lodgment deferral until Friday, 30 January 2026. This is for reporting periods that ended on 31 December 2024 and had a due date of 31 December 2025.
If you're one of these entities, and have CBC reporting obligations, you'll need to lodge each of the respective statements for this period – Local file, Master file and CBC report – by 30 January 2026.
This due date also applies to statements with a replacement reporting period that ended on 31 December 2024. We'll apply this deferral automatically. You don't need to submit a separate request.
If you don't lodge your statements by Friday, 30 January 2026, you may be subject to penalties.
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