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CbC report notification

Last updated 8 August 2022

A CBC report notification may be submitted with a master file or local file (or part thereof) or as a stand-alone lodgment.

The CbC report notification indicates:

  • whether the reporting entity has been exempted from providing a CbC report
  • whether a replacement reporting period applies for the CbC report
  • how the CbC report is being lodged (via the reporting entity itself, another entity or an overseas jurisdiction)
  • whether other entities are covered by the notification, and the details of those entities.