Australia Delays Country-by-Country Reporting Due Date (1)

Australia is giving taxpayers an extra month to file their country-by-country reporting statements “due to the year-end holiday period.”

The Australian Tax Office is offering a deferral for CBC reporting until Jan. 30, 2026, for reporting periods ending Dec. 31, 2024, a release from the agency said Tuesday. The statements were originally due by Dec. 31 of this year.

CBC reporting includes disclosures of information on a taxpayer’s earnings, tax payments, international related-party dealings, and operations and activities of the taxpayer’s global group.

Entities with CBC reporting obligations will have to provide a local file, master file, and CBC ...