Local file/master file 2020

A detailed description about the design and requirements of the local file and master file for 2020.

Last updated 11 February 2021

Local file

The 2020 local file applies to reporting periods commencing for income tax years starting on or after 1 January 2019.

The master file can be provided as an attachment when you lodge your local file or as a separate lodgment.

Find out about electronic lodgment, attachments and message structure.

Glossary, transaction categories, TP method / CAP method, TP documentation codes / STPRK options, and exclusion list.

QC62906