Local file/master file 2022

The 2022 local file applies to reporting periods commencing for income tax years starting on or after 1 January 2021.

A master file may be submitted together with a local file and/or CbC report notification or as a separate lodgment.

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