Question
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Question ID
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Valid values
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Comments
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Transaction Identifier
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LCMSF31
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Number
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Mandatory question
Incrementing number for each transaction that is used to link Part A and Part B
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Related Transaction Identifier(s)
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LCMSF206
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Number
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See here.
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Transaction type
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LCMSF32
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Transaction category
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Mandatory question
See Appendix B
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Is this transaction part of a Relevant Agreement Series (RAS)?
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LCMSF33
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True/False
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Mandatory question
See Local file – Part B: Guidance on providing International Related Party agreements
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How many transactions are part of the RAS?
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LCMSF35
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Low / Moderate / High
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Required if LCMSF33 = True
Low = 1–5 Moderate = 6–50 High = 51 or more
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Australian counterparty name
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LCMSF207
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Legal Name of the Entity
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Mandatory question
Maximum of 200 characters
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Australian counterparty ABN
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LCMSF83
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ABN
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Either a valid ABN or TFN is required
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Australian counterparty TFN
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LCMSF84
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TFN
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Either a valid ABN or TFN is required
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Non-resident counterparty name
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LCMSF37
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Legal name of the entity
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Mandatory question
Maximum of 200 characters
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Non-resident counterparty tax jurisdiction
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LCMSF38
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Country codeExternal Link
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Mandatory question
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Was the transaction/RAS entered into by the non-resident counterparty in the course of its business operations carried on through a permanent establishment in a different country to its country of tax residence?
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LCMSF208
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True/False
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Mandatory question
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Country of permanent establishment of non-resident counterparty
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LCMSF209
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Country codeExternal Link
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Required if LCMSF208 is True
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Amount of consideration paid (of a capital nature for income tax purposes) for the transaction
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LCMSF39
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$XX,XXX,XXX,XXX
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Mandatory question
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Amount of consideration received (of a capital nature for income tax purposes) for the transaction
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LCMSF40
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$XX,XXX,XXX,XXX
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Mandatory question
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Was non-monetary consideration provided (of a capital nature for income tax purposes) for the transaction?
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LCMSF85
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True/False
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Mandatory question
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Was non-monetary consideration obtained (of a capital nature for income tax purposes) for the transaction?
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LCMSF86
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True/False
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Mandatory question
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Amount of expenditure (not of a capital nature for income tax purposes) for the transaction
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LCMSF41
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$XX,XXX,XXX,XXX
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Mandatory question
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Amount of revenue (not of a capital nature for income tax purposes) for the transaction
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LCMSF42
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$XX,XXX,XXX,XXX
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Mandatory question
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Average balance of debt interests held
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LCMSF210
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$XX,XXX,XXX,XXX
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Applicable only if Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
Mandatory if LCMSF211 is provided
Must not be provided if LCMSF212 and LCMSF213 is present
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Capitalised interest deducted
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LCMSF211
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$XX,XXX,XXX,XXX
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Applicable only if Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
Mandatory if LCMSF210 is provided
Must not be provided if LCMSF212 and LCMSF213 is present
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Average balance of debt interests issued
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LCMSF212
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$XX,XXX,XXX,XXX
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Applicable only if Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
Mandatory if LCMSF213 is provided
Must not be provided if LCMSF210 and LCMSF211 is present
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Capitalised interest returned
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LCMSF213
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$XX,XXX,XXX,XXX
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Applicable only if Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
Mandatory if LCMSF212 is provided
Must not be provided if LCMSF210 and LCMSF211 is present
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Book values
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LCMSF214
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$XX,XXX,XXX,XXX
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Mandatory if Transaction Category is IDF, ODF, IDSEC or ODSEC
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Was non-monetary consideration provided (not of a capital nature for income tax purposes) for the transaction
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LCMSF44
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True/False
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Mandatory question
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Was non-monetary consideration obtained (not of a capital nature for income tax purposes) for the transaction
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LCMSF45
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True/False
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Mandatory question
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Did you enter into a deferred foreign currency payment arrangement in relation to this transaction
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LCMSF215
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True/False
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See FX Guidance for Year 2
Applicable only if Transaction Category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RRP, HLPE or SBER
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Foreign Currency Reporting Type
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LCMSF216
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1, 2
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Required if LCMSF215 is True
1 = Regular / short term foreign currency deferred payment arrangements
2 = Irregular or longer-term foreign currency deferred payment arrangements
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Foreign Currency Code
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LCMSF217
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Currency CodesExternal Link
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Required if LCMSF216 is 1
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Amount of foreign exchange losses deducted for the transaction
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LCMSF87
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$XX,XXX,XXX,XXX
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Applicable if LCMSF215 is False, or Blank, or for Transaction Categories FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER or FCDSBERI
Required if LCMSF219 is provided
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Foreign Currency Code
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LCMSF219
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Currency CodesExternal Link
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Applicable if LCMSF215 is False, or Blank, or for Transaction Categories FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER or FCDSBERI
Required if LCMSF87 is provided
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Amount of foreign exchange gains returned for the transaction
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LCMSF43
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$XX,XXX,XXX,XXX
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Applicable if LCMSF215 is False, or Blank, or for Transaction Categories FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER or FCDSBERI
Required if LCMSF221 is provided
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Foreign Currency Code
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LCMSF221
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Currency CodesExternal Link
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Applicable if LCMSF215 is False, or Blank, or for Transaction Categories FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER or FCDSBERI
Required if LCMSF43 is provided
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What transfer pricing / capital asset pricing methodology has been applied to this transaction?
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LCMSF46
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TP method / CAP method
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Mandatory question
See Appendix C
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What level of transfer pricing documentation has been prepared for this transaction?
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LCMSF47
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TP Documentation / STPRK codes
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Mandatory question
Both TP Documentation and STPRK codes can be provided for one transaction
When the Transaction Category is TPRN, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA or ORIRPD values cannot be 10, 11, 12, 13, or 14.
When Transaction Category is TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, or OS values cannot be 13 or 14.
When Transaction Category is CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR values cannot be 8, 9, 10, 11, 12, 13, or 14
When Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI values cannot be 8, 9, 10, 11, or 12
When Transaction Category is IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN or OFD values cannot be 8, 9, 10, 11, 12, 13, or 14
See Appendix D
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Has the special short-term tenor rule for ordinary borrowings and ordinary loans been applied to this transaction?
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LCMSF88
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True/False
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Mandatory question
Must be false, where the Transaction Category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC or ASSOPR
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Has the special short-term tenor rule for short term derivatives been applied to this transaction?
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LCMSF128
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True/False
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Mandatory question
Must be false, where the Transaction Category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
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Has the special short-term tenor rule for FX derivatives been applied to this transaction?
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LCMSF129
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True/False
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Mandatory question
Must be false, where the Transaction Category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI
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Is this transaction an OB Activity?
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LCMSF63
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True/False
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Can only be True when LCMSF32 is True and the Transaction Category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, CCA, ORIRPD, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI, OKDI, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, or OFD
Must be false where, Transaction Category is RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, or SBER
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Is this transaction covered by an exclusion list category?
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LCMSF48
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True/False
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Mandatory question
Must be false where, Transaction Category is RUIP, ORSR, LF, RRP, HLPE, LHORP, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, SBER, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ or OTPRTY
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What exclusion list category applies to this transaction?
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LCMSF49
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Exclusion list category code
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Required if LCMSF48 is True
When Transaction Category is TPRN, CCA, ORIRPD valid values are RUESA or LVLRSPT
When Transaction Category is TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, or OS valid values are STPRKIGS, STPRKMAS, STPRKTS, RUESA or LVLRSA
When Transaction Category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI, OKDI, valid values are STPRKLLI or STPRKLLO
When Transaction Category is ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, valid values are IOS
See Appendix E
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Transaction Comments
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LCMSF222
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Text
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Maximum of 4096 characters
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