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Our guidance

Last updated 3 November 2022

This guidance outlines our administrative practice on CBC reporting to assist you in understanding and meeting your obligations under Subdivision 815-E of the ITAA 1997.

The 3 types of statements required under the CBC reporting regime as represented in Annexes I, II and III to Chapter V of the final report, correspond to:

  • master file
  • local file
  • CBC report.

We have approved forms for each of these statements.