ato logo
Search Suggestion:

Local file instructions 2019

Use these instructions when completing the 2019 local file as part of your Country-by-Country reporting obligations.

Last updated 21 April 2020

How these instructions apply

Use these instructions to help you complete your 2025 local file for your country-by-country (CBC) reporting obligations.

IRP and IRPD

See definitions of international related parties (IRP) and international related party dealings (IRPD).

Local file – short form

How to complete the short form section of the local file.

Local file – Part A

How to complete Part A of the local file.

Local file – Part B

How to complete Part B of the local file.

Appendices

How to complete Part A of the local file.

QC59424