Local file/Master file 2026

A detailed description about the design and requirements of the local file and master file for 2026.

Published 7 August 2026

Local file

Outlines the 2 tiers of the local file and the local file information requirements.

Understand what the master file section indicates and where to find information about submitting the master file.

Understand what the CBC report notification indicates.

How to use electronic lodgment, attachment requirements and an overview of the message structure table.

Appendices for Local file/Master file 2026.

QC107868