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  • Guidance on lodgment errors

    Errors in your Country-by-Country (CbC) reporting (your CbC report, master file and local file) can lead to your lodgment failing validation and as a result, not being accepted in our systems.

    The following information will help you ensure that your CbC reporting complies with the relevant validation requirements.

    Find out about:

    Local file and Master file (LCMSF) lodgment errors

    The following errors could lead to your Local file or Master file (LCMSF) lodgement failing validation and not being accepted in our systems.

    Table 1: Local file and Master file (LCMSF) lodgment errors

    Error code

    What this error means

    Action required

    E001

    One or more attachments are not properly encoded.

    Check that all attachments are properly encoded and re-submit.

    E002

    One or more attachments are corrupt.

    Check that all attachments are not corrupt and re-submit.

    E003

    One or more attachments are not in the accepted format.

    Check that any attachments are in the accepted format. The accepted attachment formats are:

    • DOC
    • DOCX
    • Office Open XML
    • XLS
    • XLSX
    • PDF
    • ODT
    • ODS.

    E004

    One or more attachments do not contain acceptable filenames.

    Check that any attachment filenames:

    • are unique
    • do not exceed 255 characters
    • do not contain invalid characters (<, >, :, ", /, \, |, ?, *).

    E005

    One or more attachments contain embedded documents.

    Check attachments and ensure embedded documents are not included in any attachments.

    The embedded documents can be submitted as separate attachments in the lodgment.

    E006

    The lodgment contains character sets that do not follow UTF-8 character encoding.

    Check your lodgment and ensure it does not include any non UTF-8 characters.

    E007

    The name/ABN/TFN of the Reporting entity do not match the details in our systems.

    Check the details in the following fields:

    • LCMSF8 (Reporting entity name)
    • LCMSF7 (Reporting entity ABN)
    • LCMSF65 (Reporting entity TFN).

    E008

    The lodgment has been received from a subsidiary member of an income tax consolidated group or multiple entry consolidated group.

    (Note: This error will not apply if an entity has been a standalone entity for part of the year.)

    Check reporting entity details to ensure the lodgment is being made by the head entity of the income tax consolidated group or multiple entry consolidated group.

    E009

    The reporting period start date and end date for the local file do not align with the reporting period of your income tax return.

    Check the reporting period start date (LCMSF142) and end date (LCMSF143) align with your income tax reporting period.

    Note: A 12-month reporting period is required to be used even if the local file covers a stub period. For example, a December balancer that joined an income tax consolidated group on 1 July 2019 should lodge the local file with the reporting period being 1 January 2019 to 31 December 2019.

    E027

    An incorrect ABN/TFN has been provided for the entity that is lodging the master file on your behalf.

    Check the details of the entity that is lodging the master file in the fields LCMSF19 and/or LCMSF20.

    E028

    An incorrect ABN/TFN has been provided for the entity that is lodging the CbC report or CbC report notification on your behalf.

    Check the details of the entity that is lodging the CbC report or CbC report notification in the fields LCMSF72 and/or LCMSF73.

    E030

    An incorrect ABN/TFN has been provided for one or more entities that you are lodging the master file and/or CbC report Notification on behalf of.

    Check the details in the fields:

    • LCMSF77 and/or LCMSF78 (for master file)
    • LCMSF115 and/or LCMSF116 (for the CbC report notification).

    CbC report lodgment errors

    The following errors could lead to your CbC report lodgement failing validation and not being accepted in our systems.

    Table 2: CbC report lodgment errors

    Error code

    What this error means

    Action required

    E010

    The name/ABN/TFN of the Reporting Entity do not match the details in our systems.

    Check the Reporting Entity name and tax identification number (TIN) (for example, ABN or TFN) details.

    E011

    File Contains Test Data for Production Environment.

    Check that the lodgment does not contain any DocTypeIndic values in the range OECD11–OECD13.

    Note: Further information is available in the CbC Reporting Status Message XML Schema User GuideExternal Link.

    E012

    File Contains Production Data for Test Environment.

    Check that the lodgment, intended to be received in a test environment, only contains DocTypeIndic values in the range of OECD11–OECD13.

    Note: Further information is available in the CbC Reporting Status Message XML Schema User GuideExternal Link.

    E013

    A DocRefID has been used for more than one record.

    Check that each DocRefID is only used once in the lodgment.

    E014

    The structure of one or more DocRefIDs is not in the correct format, as set out in the CbC Reporting XML Schema User GuideExternal Link.

    Check the structure of all DocRefIDs are in the correct format, as set out in the CbC Reporting XML Schema User GuideExternal Link.

    E015

    One or more CorrDocRefIDs refers to an unknown record.

    Check that any CorrDocRefID values used in the lodgment have corresponding previously lodged DocRefID values.

    E016

    The corrected record is no longer valid (invalidated or outdated by a previous correction message).

    Check that the corrected DocRefID value is referencing the latest DocRefID for the data to be corrected.

    E017

    A CorrDocRefID has been specified for one or more new elements.

    If a message contains a new element, check that a CorrDocRefID has not been specified for the new element.

    E018

    A CorrDocRefID has not been specified for one or more corrected elements.

    If a message contains corrections, check that a CorrDocRefID has been specified for each correction.

    E019

    A CorrMessageRefID has been used in the DocSpec_Type.

    Check there is no CorrMessageRefID in the DocSpec_Type element. This data element is not used for CBC reporting.

    E020

    A CorrMessageRefID has been used in the Message Header.

    Check there is no CorrMessageRefID in the Message Header element. This data element is not used for CBC reporting.

    E021

    The resend option (OECD0) has not been used for the Reporting Entity element.

    If using the resend option (OCED0), check that this is only being used for the Reporting Entity element.

    E022

    A deletion has been received for the Reporting Entity, however the deletion does not include all related CbCReports and AdditionalInfo.

    If a lodgment contains a deletion for a Reporting Entity, check the deletion also includes all related CbCReports and AdditionalInfo.

    E023

    The lodgment contains a mixture of new records (OECD1) and corrections (OECD2) and/or deletions (OECD3).

    Check that new records (OECD1) and corrections or deletions (or both) (OECD2 or OECD3) are not contained in the same lodgment.

    E024

    One or more DocRefIDs has been corrected or deleted twice in the same lodgment.

    Check that a DocRefID has not been used more than once in the same lodgment.

    E025

    An unknown DocRefID was specified for the resend option (OECD0).

    If using the resend option (OCED0), check the details of the DocRefID and ensure that it is correct.

    E026

    The DocRefID specified for the resend option (OECD0) is no longer valid (invalidated or outdated by a previous correction message).

    If using the resend option (OCED0), check the details of the DocRefID and ensure that the latest, non-corrected DocRefID is used.

    E029

    An incorrect name/ABN/TFN has been provided for one or more Australian constituent entities listed in your CbC report.

    Check the name and TIN details for the Australian constituent entities.

    Note: Please provide a valid ABN or TFN with no space for the TIN.

    For any questions or feedback, contact the CbC Reporting team.

    See also:

      Last modified: 05 Mar 2020QC 61566