Local file – short form

If you satisfy the relevant eligibility criteria, you are only required to lodge a short form local file. Eligibility for only lodging a short form is determined by applying the eligibility criteria when the reporting entity lodges their local file.

The short form local file requires disclosures about your local Australian entities and operations, including:

• main business lines or functions and key competitors
• organisational reporting structure and overseas reporting arrangements
• significant restructures and new arrangements involving transfer, licence, or creation of intangibles.

Refer to the following appendices for relevant information and codes regarding your short form reporting obligations:

• Appendix 1 – Requesting relevant information from your global group
• Appendix 2 – Restructure codes
• Appendix 3 – Intangible codes
• Appendix 4 – Total capital value codes
• Appendix 5 – Anticipated Australian tax impact codes
• Appendix 6 – Restructure or arrangement step codes
• Appendix 7 – Party to the restructure codes.