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  • Country-by-Country reporting

    List of approved forms – Country-by-Country reporting

    Title

    Approved form legislative reference

    NAT number

    Country-by-Country report

    Subsection 815-355(1) in relation to paragraph 815-355(3)(c) of the Income Tax Assessment Act 1997.

    No NAT number

    Master file 

    Subsection 815-355(1) in relation to paragraph 815-355(3)(a) of the Income Tax Assessment Act 1997.

    No NAT number

    Local file 

    Subsection 815-355(1) in relation to paragraph 815-355(3)(b) of the Income Tax Assessment Act 1997.

    No NAT number

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    Last modified: 26 Apr 2023QC 27234