Master file

A master file may be submitted together with a local file and/or CbC report notification or as a separate lodgment.

The master file section indicates:

• whether the reporting entity has been exempted from providing a master file
• whether a replacement reporting period applies for the master file
• how the master file is being lodged (via the reporting entity itself or another entity)
• whether the master file has been attached and if so, the filename of the attachment
• whether other entities are covered by the master file lodgment and the details of those entities.

The specific information that must be included in the master file is as described in Annex I of the OECD's Final ReportExternal Link.

Find out about

• Local file
• CbC report notification
• Detailed design
• Message structure table
• Appendices
•  

CbC report notification

A CBC report notification may be submitted with a master file or local file (or part thereof) or as a stand-alone lodgment.

The CbC report notification indicates:

• whether the reporting entity has been exempted from providing a CbC report
• whether a replacement reporting period applies for the CbC report
• how the CbC report is being lodged (via the reporting entity itself, another entity or an overseas jurisdiction)
• whether other entities are covered by the notification, and the details of those entities.

Find out about

• Local file
• Master file
• Detailed design
• Message structure table
• Appendices