Country-by-Country reporting

Last updated 28 September 2023

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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