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Detailed design

Last updated 7 April 2021

Overview

We have developed a local file and master file XML schema (LCMSF) and associated validation rules to enable reporting entities to submit their local file and master file to us.

The design of the LCMSF allows for the local file's three components and the master file to be submitted independently of each other. The LCMSF also contains a country-by-country (CBC) reporting notification section, however, the CBC report itself must be lodged separately in accordance with the OECD XML schemaExternal Link.

The 2017 local file and master file XML schema comprises the following sections:

You should also refer to the Appendixes for various relevant codes used for reporting as part of the lodgment.

Electronic lodgment

How to lodge

CBC statements (the CBC report, master file and local file) must be lodged through one of the following ATO approved channels:

CBC statements must be submitted through the above channels using a validly generated XML file. This XML file is generated by your business management software (for example, tax reporting or accounting software) using the ATO provided XML schema. Additionally, the XML file must adhere to our validation rules and other technical requirements.

You may need to make enquires with your software provider as to whether they support lodging CBC reporting statements to us.

Lodgments by email or paper will not be accepted.

For more information on electronic lodgment, visit our Online services page. For more information on the XML schema, validation rules and other technical documentation, visit our Significant Global Entity ObligationExternal Link (SGEO) page on the SBR websiteExternal Link and the CBC software developersExternal Link site.

Attachments

General information

There is a maximum of 500 attachments per lodgment, where the size of any single attachment cannot exceed 20Mb.

Table 3 lists the supported attachment formats that can be embedded within the XML file (using BASE64 encoding). Attachments cannot contain active content, for example, macros, JavaScript, etc.

Table 3: Supported attachment types / formats

File Extension

File type

DOC

Microsoft Word Binary File Format

DOCX

Office Open XML

XLS

Excel Binary File Format

XLSX

Office Open XML

PDF

Portable Document Format

ODT

OpenDocument Text

ODS

OpenDocument Spreadsheet

Naming convention

To facilitate the provision of attachments, the following naming convention for attachments must be used:

<Reporting Year>_<Statement Type>_<Transaction ID>_<Version>_<Name>.<ext>.

Where <Reporting Year> is mandatory and in the form of 'YYYY'.

Where <Statement Type> is mandatory and must be one of the following values:

  • 'MSTR' for master file
  • 'LFSF' for local file – short form
  • 'LFPBI' for IRP agreement
  • 'LFPBA' for Advance Pricing Arrangement
  • 'LFPBR' for Ruling
  • 'LFPBF' for financial accounts
  • 'LFPBO' for other.

If the <Statement Type> is 'LFPBI', 'LFPBA' or 'LFPBR' the <Transaction ID> element is mandatory.

<Version> is mandatory and must be one of the following values:

  • 'A' for amended
  • 'O' for original.

<Name> is mandatory and can be chosen by the reporting entity.

<ext> is mandatory and can only be one of those listed in the Attachment types section below.

The filename cannot exceed 255 characters. This filename is reflected within the XML file.

Duplicate attachments

Where an IRP agreement relates to multiple transactions, it needs to be provided only once (for example, for the first transaction that relates to that agreement). Where a transaction is reported in relation to that IRP agreement, at LCMSF54, the filename of the IRP agreement (following the naming convention above) must be provided.

In the case of amended IRP agreements, the above also applies, with the exception that the filename (following the naming convention above) must be provided at LCMSF132.

Where an APA or ruling relates to multiple transactions, the APA or ruling needs to only be provided once (for example, for the first transaction that relates to that APA/ruling).

Message structure table

The following tables provide an overview of the 2017 LCMSF. The question IDs relate to the associated elements provided in the message structure tableExternal Link (MST) provided to digital service providers.

Statement information

This section must always be completed for every submission.

Table 4: Statement information

Question

Question ID

Valid values

Comments

Amendment

LCMSF1

True/False

Mandatory question

Indicates whether this lodgment is an amendment to a previous lodgment

Amended lodgments do not include those where additional statements (or parts thereof) that are being provided for the first time

Reporting period start date

LCMSF142

YYYY–MM–DD

Mandatory question

The start date of the tax year of the reporting entity

Reporting period end date

LCMSF143

YYYY–MM–DD

Mandatory question

The end date of the tax year of the reporting entity

Intermediary information

This section is only required if the form is submitted by an intermediary (for example, their tax agent) on behalf of the reporting entity.

Table 5: Intermediary information

Question

Question ID

Valid values

Comments

Intermediary ABN

LCMSF2

ABN

Must be a valid ABN

Intermediary name

LCMSF3

Name of the intermediary

Maximum of 200 characters

Intermediary email

LCMSF4

Email address

Maximum of 200 characters

Intermediary phone

LCMSF5

Mobile or landline

Maximum of 16 characters

Tax agent number (TAN)

LCMSF6

TAN

Must be a valid TAN

Entity information

Reporting entity information

Table 6: Reporting entity information

Question

Question ID

Valid values

Comments

Reporting entity ABN

LCMSF7

ABN

Either an ABN or TFN is required

Reporting entity TFN

LCMSF65

TFN

Either an ABN or TFN is required

Reporting entity name

LCMSF8

Legal name of the entity

Mandatory question

Maximum of 200 characters

Reporting entity email

LCMSF21

Email address

Mandatory question

Maximum of 200 characters

Reporting entity phone

LCMSF22

Mobile or landline

Mandatory question

Maximum of 16 characters

Is the reporting entity the head entity of a tax consolidated group?

LCMSF15

True/False

Mandatory question

Is the reporting entity the provisional head entity of a Multiple entry consolidated (MEC) group?

LCMSF16

True/False

Mandatory question

Are there other Australian resident taxpayers in your accounting group (but not in your tax consolidated group)?

LCMSF17

True/False

Mandatory question

Is the reporting entity an Offshore banking unit (OBU)?

LCMSF61

True/False

Mandatory question

Global parent entity information

Table 7: Global parent entity information

Question

Question ID

Valid values

Comments

Are you a global parent entity?

LCMSF66

True/False

Mandatory question

If True, go to Statement lodgment criteria section

Global parent entity name

LCMSF11

Legal name of the entity

Maximum of 200 characters

Global parent entity tax jurisdiction

LCMSF12

Country codeExternal Link

If the Country code is 'AU' (Australia), either an ABN or TFN is required

Global parent entity ABN

LCMSF9

ABN

If the Country code is 'AU' (Australia), either an ABN or TFN is required

Global parent entity TFN

LCMSF10

TFN

If the Country code is 'AU' (Australia), either an ABN or TFN is required

Statement lodgment criteria

Local file

Table 8: Local file lodgment criteria

Question

Question ID

Valid values

Comments

Will this submission include details on your lodgment of the local file?

LCMSF137

True/False

Mandatory question

If False, go to Master file section

Has the Commissioner of Taxation, by notice in writing, exempted you from providing the local file for this reporting period?

LCMSF117

True/False

If True, go to Master file section

Are you lodging any part of the local file in this submission?

LCMSF118

True/False

If False, go to Master file section

Which parts of the local file are you lodging in this submission?

LCMSF119

Local file – short form, Local file – Part A, Local file – Part B

Multiple values can be selected, which form the component parts of the Local File

Is your lodgment of Part A of the local file part of the Administrative solution?

LCMSF68

True/False

Administrative solution

Have you been granted a replacement reporting period for the local file?

LCMSF120

True/False

If True, replacement reporting period dates must be provided

Replacement reporting period start date

LCMSF13

YYYY–MM–DD

The start date of the replacement reporting period

Replacement reporting period end date

LCMSF14

YYYY–MM–DD

The end date of the replacement reporting period

Local file – short form

Table 9: Local file – short form lodgment criteria

Question

Question ID

Valid values

Comments

Did you engage in IRP transactions or dealings listed on the short form exceptions list for the reporting period?

LCMSF27

True/False

Mandatory question

If True go to the Master file section

Did you have less than $2m in aggregate IRPDs for the reporting period?

LCMSF28

True/False

What is an IRP and IRPD?

Did you meet the criteria for the Small taxpayers STPRK option for the reporting period?

LCMSF29

True/False

Small taxpayers STPRK option

Did you meet the criteria for the Materiality STPRK option for the reporting period?

LCMSF30

True/False

Materiality STPRK option

Master file

Table 10: Master file lodgment criteria

Question

Question ID

Valid values

Comments

Will this submission include details on your lodgment of the master file?

LCMSF138

True/False

Mandatory question

If False, go to CBC report section

Has the Commissioner, by notice in writing, exempted you from providing the master file for this reporting period?

LCMSF81

True/False

If True, go to CBC report section

Are you lodging the master file as part of this submission?

LCMSF75

True/False

Select False if the master file will be lodged by another entity on your behalf or if you are applying the transitional relief

Have you been granted a replacement reporting period for the master file?

LCMSF121

True/False

Mandatory question

If True, replacement reporting period dates must be provided

Replacement reporting period start date

LCMSF122

YYYY–MM–DD

The start date of the replacement reporting period

Replacement reporting period end date

LCMSF123

YYYY–MM–DD

The end date of the replacement reporting period

Is your lodgment of the master file also on behalf of other entities in your Australian accounting group?

LCMSF76

True/False

If True, a valid ABN or TFN must be provided

ABNs of the entities

LCMSF77

ABN

Valid ABNs

TFNs of the entities

LCMSF78

TFN

Valid TFNs

Please confirm that you have attached the master file

LCMSF124

True/False

The master file should meet the information requirements as outlined in Annex I of the OECD GuidanceExternal Link

Will another entity in your Australian accounting group be lodging the master file (on your behalf)?

LCMSF79

True/False

If True, a valid ABN or TFN must be provided

ABN of the entity

LCMSF19

ABN

A valid ABN

TFN of the entity

LCMSF20

TFN

A valid TFN

Is any foreign entity in your global accounting group required to prepare or file a master file in another country by the time your master file is due for lodgment in Australia?

LCMSF93

True/False

LCMSF93 must be False and LCMSF108 must be True to take advantage of the transitional relief in relation to the Master file for the first reporting period

Do you commit to provide (or ensuring another entity in your Australian accounting group provides) the master file for the second reporting period starting on or after 1 January 2017?

LCMSF108

True/False

LCMSF93 must be False and LCMSF108 must be True to take advantage of the transitional relief in relation to the Master file for the first reporting period

On the basis of your circumstances and commitment to filing the master file for the second reporting period, the Commissioner will not require the master file for the first reporting period. Please provide the entity’s ABNs to be covered by this concession

LCMSF109

ABN/TFN

Valid ABNs.

On the basis of your circumstances and commitment to filing the master file for the second reporting period, the Commissioner will not require the master file for the first reporting period. Please provide the entity’s TFNs to be covered by this concession

LCMSF110

ABN/TFN

Valid TFNs.

CBC report

Table 11: CBC report lodgment criteria

Question

Question ID

Valid values

Comments

Will this submission include details on your lodgment of the CBC report?

LCMSF139

True/False

Mandatory question

If False, go to Local file section.

Has the Commissioner, by notice in writing, exempted you from providing the CBC report for this reporting period?

LCMSF69

True/False

If True, a valid ABN or TFN must be provided

ABNs of the entities

LCMSF111

ABN

Valid ABNs

TFNs of the entities

LCMSF112

TFN

Valid TFNs

Have you been granted a replacement reporting period for the CBC report?

LCMSF125

True/False

If True, replacement reporting period dates must be provided

Replacement reporting period start date

LCMSF126

YYYY–MM–DD

The start date of the replacement reporting period

Replacement reporting period end date

LCMSF127

YYYY–MM–DD

The end date of the replacement reporting period

Is the lodgment of the CBC report also on behalf of other entities in your Australian accounting group?

LCMSF114

True/False

If True, ABN or TFN must be provided

ABNs of the entities

LCMSF115

ABN

Valid ABNs

TFNs of the entities

LCMSF116

TFN

Valid TFNs

Has / will an entity in your global accounting group file a CBC report in another jurisdiction for this reporting period where that report will be automatically exchanged with Australia?

LCMSF70

True/False

If True, name and tax jurisdiction must be provided

What is the name of the entity?

LCMSF71

Legal name of the entity

Maximum of 200 characters

What is the tax jurisdiction of the entity?

LCMSF74

Country code

 na

Will another entity in your Australian accounting group be lodging the CBC report for this reporting period (on your behalf)?

LCMSF26

True/False

If True, a valid ABN or TFN must be provided

ABN of the entity

LCMSF72

ABN

A valid ABN

TFN of the entity

LCMSF73

TFN

A valid TFN

Are you filing the CBC report as a surrogate parent entity with the filing intended to meet a CBC reporting obligation in other jurisdictions?

LCMSF140

True/False

 na

Please confirm that you will be lodging a CBC report for this reporting period

LCMSF141

True/False

The CBC report must be lodged separately in accordance with the OECD XML schemaExternal Link

Local file

Local file – short form

This section is required if you have selected that you will be providing the local file – short form as part of this submission at LCMSF119 (in the statement lodgment criteria section).

Table 12: Local file – short form

Question

Question ID

Valid values

Comments

Please confirm that you have attached the local file – short form

LCMSF82

True/False

Required if LCMSF119 indicates that the short form is being lodged

Local file – Part A

This section is required if you have selected that you will be providing the local file – Part A as part of this submission at LCMSF119 (in the Statement lodgment criteria section).

Table 13: Local file – Part A

Question

Question ID

Valid values

Comments

Local file – Part A Transaction Identifier

LCMSF31

Number

Mandatory question

Incrementing number for each transaction that is used to link Part A, Part B and the related IRP agreement and APA/ruling

Transaction type

LCMSF32

Transaction category

Mandatory question

See Appendix B

Is this transaction part of a Relevant Agreement Series (RAS) as defined?

LCMSF33

True/False

Mandatory question

See Local file – Part B: Guidance on providing International Related Party agreements

How many transactions are part of the Relevant Agreement Series?

LCMSF35

Low / Moderate / High

Low = 1–5
Moderate = 6–50
High = 51 or more

ABN of the Australian counterparty to the transaction

LCMSF83

ABN

Either a valid ABN or TFN is required

TFN of the Australian counterparty to the transaction

LCMSF84

TFN

Either a valid ABN or TFN is required

Name of the non-resident counterparty/ies to the transaction

LCMSF37

Legal name of the entity

Mandatory question

Maximum of 200 characters

Tax residence of non-resident counterparty/ies to the transaction

LCMSF38

Country codeExternal Link

Mandatory question

Amount of consideration paid (of a capital nature for income tax purposes) for the transaction

LCMSF39

$XX,XXX,XXX,XXX

Mandatory question

Amount of consideration received (of a capital nature for income tax purposes) for the transaction

LCMSF40

$XX,XXX,XXX,XXX

Mandatory question

Was non-monetary consideration provided (of a capital nature for income tax purposes) for the transaction?

LCMSF85

True/False

Mandatory question

Was non-monetary consideration obtained (of a capital nature for income tax purposes) for the transaction?

LCMSF86

True/False

Mandatory question

Amount of expenditure (not of a capital nature for income tax purposes) for the transaction

LCMSF41

$XX,XXX,XXX,XXX

Mandatory question

Amount of revenue (not of a capital nature for income tax purposes) for the transaction

LCMSF42

$XX,XXX,XXX,XXX

Mandatory question

Was non-monetary consideration provided (not of a capital nature for income tax purposes) for the transaction

LCMSF44

True/False

Mandatory question

Was non-monetary consideration obtained (not of a capital nature for income tax purposes) for the transaction

LCMSF45

True/False

Mandatory question

Amount of foreign exchange losses deducted for the transaction

LCMSF87

$XX,XXX,XXX,XXX

Mandatory question

Amount of foreign exchange gains returned for the transaction

LCMSF43

$XX,XXX,XXX,XXX

Mandatory question

What transfer pricing / capital asset pricing methodology has been applied to this transaction?

LCMSF46

TP method / CAP method

Mandatory question

See Appendix C

What level of transfer pricing documentation has been prepared for this transaction?

LCMSF47

TP Documentation codes / STPRK Options

Mandatory question

Both TP Documentation Codes and STPRK values can be provided

See Appendix D

Has the special short-term tenor rule for ordinary borrowings and ordinary loans been applied to this transaction?

LCMSF88

True/False

Mandatory question

Has the special short-term tenor rule for short term derivatives been applied to this transaction?

LCMSF128

True/False

Mandatory question

Has the special short-term tenor rule for FX derivatives been applied to this transaction?

LCMSF129

True/False

Mandatory question

Is this transaction an OB Activity?

LCMSF63

True/False

n/a

Is this transaction covered by a category on the exclusions list?

LCMSF48

True/False

Mandatory question

What category of the exclusion list applies to this transaction?

LCMSF49

Exclusion list category

See Appendix E

Local file – Part B

This section is required if you have selected that you will be providing the local file – Part B as part of this submission at LCMSF119 (in the statement lodgment criteria section).

For more information on providing IRP agreements in the local file – Part B see: Local file – Part B: Guidance on providing International Related Party agreements.

Table 14: Local file – Part B

Question

Question ID

Valid values

Comments

Local file – Part A Transaction Identifier

LCMSF50

Number

Mandatory question

Incrementing number for each transaction that is used to link Part A, Part B and the related IRP agreement and APA / ruling

Which transfer pricing / capital asset methodology has the IRP relied upon for this transaction?

LCMSF51

TP method / CAP method

Mandatory question

See Appendix C

Is the Reporting Entity not able to obtain information from the IRP for the transfer pricing methodology the IRP relied upon for this transaction?

LCMSF130

True/False

Required if LCMSF51 is 'Unknown (TP Method)' or 'Unknown (CAP Method)'

Is there a written agreement or other relevant documentation evidencing the terms of the agreement covering this transaction (as reported in Part A)?

LCMSF52

True/False

Mandatory question

Is the Reporting Entity able to obtain from any of the related counterparties, the written agreement or other relevant documentation evidencing the terms of the agreement covering the transaction (as reported at Part A)?

LCMSF64

True/False

Required if LCMSF52 is False

Has this written agreement been previously provided to the ATO?

LCMSF53

True/False

Required if LCMSF52 or LCMSF64 is True

Where an agreement relates to multiple transactions, the agreement only needs to be provided once

Where a subsequent transaction has the same agreement as another (which has already been provided) in this submission then this should be answered True

Please confirm that you have attached the agreement(s) for this transaction

LCMSF89

True/False

Required if LCMSF53 is False

Title of the agreement previously provided to the ATO

LCMSF54

Title of the IRP Agreement

Required if LCMSF53 is True

In cases where the agreement has been previously provided in the same submission but for a different transaction, please provide the Document ID in this field.

What is the year in which the agreement was previously provided to the ATO?

LCMSF90

YYYY

Required if LCMSF53 is True

In cases where the agreement has been previously provided in the same submission but for a different transaction, please provide the <Reporting Year> as used in the filename for the agreement

Since providing the written agreement to the ATO, has the agreement been amended?

LCMSF91

True/False

Required if LCMSF53 is True

Have the amended agreements or agreements incorporating the amendments been provided to the ATO?

LCMSF92

True/False

Required if LCMSF91 is True

Please confirm that you have attached the amendments for previously provided agreements for this transaction

LCMSF131

True/False

Required if LCMSF92 is False

What is the title of the amendment agreements or agreement incorporating the amendments previously provided to the ATO?

LCMSF132

Title of the IRP Agreement (amendment)

Required if LCMSF92 is True

What is the year in which the amendment agreements or agreements incorporating the amendments was previously provided to the ATO?

LCMSF133

YYYY

Required if LCMSF92 is True

Are there APAs or rulings provided by other jurisdictions for this transaction?

LCMSF106

True/False

Mandatory question

Has the Reporting Entity previously provided these APAs or rulings to the ATO?

LCMSF134

True/False

Required if LCMSF106 is True

Please confirm that you have attached the relevant APAs or rulings for this transaction

LCMSF135

True/False

Required if LCMSF134 is False

What is the year in which the Reporting Entity previously provided these APAs or rulings?

LCMSF136

YYYY

Required if LCMSF134 is True

Please confirm that you have attached the Reporting Entity’s financial accounts for the reporting period

LCMSF107

True/False

Mandatory question

Declarations

Reporting entity declaration

Required if the statement is submitted by the reporting entity.

Table 15: Reporting entity declaration

Question

Question ID

Valid values

Comments

Reporting Entity declaration statement accepted indicator

LCMSF55

True/False

I declare that the information transmitted in this report is to my knowledge true and correct and that I am authorised to make this declaration

Reporting Entity declaration signature date

LCMSF56

YYYY–MM–DD

The actual date on which the declaration is signed by the reporting entity

Reporting Entity declaration signatory identifier

LCMSF57

A user login, a full name or an email address

Maximum of 200 characters

Intermediary declaration

Required if the statement is submitted by an intermediary.

Table 16: Intermediary declaration

Question

Question ID

Valid values

Comments

Intermediary declaration statement accepted indicator

LCMSF58

True/False

I declare that:

  • All of the information I have provided to the agent for the preparation of this document is to my knowledge true and correct
  • I authorise the agent to give this document to the Commissioner of Taxation
 

Intermediary declaration signature date

LCMSF59

YYYY–MM–DD

The actual date on which the declaration is signed by the intermediary

Intermediary declaration signatory identifier

LCMSF60

A user login, a full name or an email address

Maximum of 200 characters

QC54776