The Tax Department has announced that there will be no imposition of administrative fines for overdue submission of DAC6 information that will be submitted until 30 June 2021, in the following cases:
- Reportable cross-border arrangements (RCBAs) that were implemented between 25 June 2018 and 30 June 2020 and had to be submitted by 28 February 2021;
- RCBAs held between 1 July 2020 and 31 December 2020 and had to be submitted by 31 January 2021;
- RCBAs held between 1 January 2021 and 31 May 2021, that had to be submitted within 30 days from the date they were made available for implementation or were ready for implementation or the first step in the implementation was made, whichever occurred first;
- RCBAs for which secondary intermediaries provided aid, assistance or advice, between 1 January 2021 and 31 May 2021 and had to submit information within 30 days beginning on the day after they provided aid, assistance or advice.