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  • 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.

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      Last modified: 14 Mar 2022QC 66353