Local file/master file 2020

A detailed description about the design and requirements of the local file and master file for 2020.

Last updated 10 February 2021

Local file

The 2020 local file applies to reporting periods commencing for income tax years starting on or after 1 January 2019.

Master file

The master file can be provided as an attachment when you lodge your local file or as a separate lodgment.

Detailed design

Find out about electronic lodgment, attachments and message structure.

Appendices

Glossary, transaction categories, TP method / CAP method, TP documentation codes / STPRK options, and exclusion list.

QC62906