Local file instructions 2026

Instructions on how to complete the 2026 local file.

• How these instructions apply
  Use these instructions to help you complete your 2026 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 transactions
  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.