A CBC report notification may be submitted with a master file, 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.