You need to attach the highest quality financial accounts the reporting entity has for the reporting entity’s assets and operations for the income year.
You do not need to attach the financial accounts of the reporting entity where the highest quality financial accounts have already been provided to us or published by the Australian Securities and Investments Commission. This may be the case in circumstances where both of the following are the case:
- a general purpose financial statement for the reporting period has already been given to either
- the Commissioner pursuant to section 3CA of the Taxation Administration Act 1953 or
- the Australian Securities and Investments Commission pursuant to subsection 319(3) of the Corporations Act 2001
- that statement has been prepared by the ultimate Australian parent consolidating the entity or entities covered by this local file.
- Which parts of the local file are you lodging in this submission?
If you are lodging the financial accounts with your local file submission, indicate 'Financial accounts'.
If you are not attaching the reporting entity's highest quality financial accounts, do not indicate 'Financial Accounts' when indicating which parts of the local file you are lodging.
(LCMSF119)
- Filename(s) for the highest quality financial accounts for the reporting period
This question applies if you indicated that you are lodging 'financial accounts' in your local file submission.
Provide the filename(s) including the filename extension of the attachments. For example, 'Reporting Entity Financial Accounts.pdf'.
(LCMSF230)