Instructions on how to complete the 2025 local file.
- How these instructions apply
Use these instructions to help you complete your 2025 local file for your country-by-country (CBC) reporting obligations - IRP and IRPD
See definitions of international related parties (IRP) and international related party dealings (IRPD) - Financial accounts
How to attach the reporting entity's financial accounts for the reporting period to your local file lodgment - Local file – short form
How to complete the short form section of the local file - Business and strategy
How to report disclosures about your business and strategy - Organisational reporting structure and overseas reporting
How to report disclosures about your organisational reporting structure and overseas reporting - Restructures or new arrangements involving transfer, licence, or creation of intangibles
How to report disclosures about your restructures or new arrangements involving transfer, licence, or creation of intangibles - Local file – Part A
How to complete Part A of the local file - Reporting foreign exchange gains and losses
How to report foreign exchange gains and losses in your local file reporting - Reporting related or directly connected transactions
How to report related or directly connected IRPD transactions in your local file reporting - IRPD in tangible property of a revenue nature
How to report IRPD in tangible property of a revenue nature in your local file reporting - IRPD service arrangements
How to report IRPD service arrangements in your local file reporting - IRPD use rights
How to report international related party dealing (IRPD) use rights - IRPD share–based employment remuneration
How to report IRPD share-based employment remuneration - Other revenue IRPDs
How to report other revenue international related party dealings (IRPDs) - IRPD derivative transations
Understand what a derivative is and how to report IRPD derivative transactions - IRPD debt interests (including ordinary loans and borrowings)
How to report IRPD debt interests - IRPD debt factoring or debt securitisation
How to report IRPD debt factoring or debt securitisation - Other kinds of IRPDs of a financial nature
How to report other kinds of IRPDs of a financial nature, and how 'financial nature' is defined - IRPDs involving disposal or acquisition of tangible property of a non revenue (capital) nature
How to report IRPD involving disposal or acquisition of tangible property of a non-revenue (capital) nature - IRPDs involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature
How to report IRPD involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature - IRPD foreign currency deferred payment arrangements
How to report IRPD foreign currency deferred payment arrangements - Local file – Part B
How to complete Part B of the local file - Appendices for local file reporting
See appendices for local file instructions