Country-by-Country reporting

Access country-by-country (CBC) reporting approved forms.

Last updated 14 October 2025

List of approved forms – country-by-country (CBC) reporting
Title	Approved form legislative reference	NAT number
Significant global entity – country-by-country report	Subsection 815-355(1) in relation to paragraph 815-355(3)(c) of the Income Tax Assessment Act 1997.	No NAT number
Significant global entity – master file	Subsection 815-355(1) in relation to paragraph 815-355(3)(a) of the Income Tax Assessment Act 1997.	No NAT number
Significant global entity – local file	Subsection 815-355(1) in relation to paragraph 815-355(3)(b) of the Income Tax Assessment Act 1997.	No NAT number

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