Detailed design

Last updated 3 July 2023

We have developed a local file and master file XML schema (LCMSF) and associated validation rules to enable reporting entities to submit their local file and master file to the ATO.

The design of the LCMSF allows for the local file's three components and the master file to be submitted independently of each other.

The LCMSF comprises the following sections:

statement information for basic information relating to the statement being submitted
entity information about the reporting entity, the global parent entity (where applicable) and declarations
master file
CBC report notification
local file, including the short form, Part A and Part B
financial statements
intermediary information.

You should also refer to the Appendices for various relevant codes used for reporting as part of the lodgment.

Electronic lodgment

How to lodge

CBC statements (the CBC report, master file and local file) must be lodged via one of the following ATO approved channels:

Online services for business using the File transfer facility (not via secure mail)
Online services for agents using the File transfer facility (not via mail message)
Standard Business ReportingExternal Link (SBR) using SBR-enabled software.

CBC statements must be submitted via the above channels using a validly generated XML file, otherwise the lodgment will not be considered valid. This XML file is generated by your business management software (tax reporting or accounting software) using the ATO provided XML schema. Additionally, the XML file must adhere to our validation rules and other technical requirements.

You may need to make enquires with your software provider as to whether they support lodging CBC reporting statements to the ATO.

If the valid lodgments are not received by the due date, increased failure to lodge penalties may be imposed. You may request a deferral by emailing CBCReporting@ato.gov.au if you have difficulty in meeting the due date.

For more information on:

electronic lodgment, visit our Online services page
the XML schema, validation rules and other technical documentation, visit our Significant Global Entity Obligations (SGEO) page on the SBR websiteExternal Link and the CBC software developersExternal Link site.

Amendments

When making an amendment to a previously lodged statement (or part thereof), refer to the Amendments section of our Country-by-country reporting webpage.

Cancelling lodgments

If you would like to cancel a lodgment that has been submitted, email the CBC Reporting team.

Attachments

No particular attachment naming convention is enforced, noting:

filenames must be unique
cannot exceed 255 characters
cannot contain the following special characters: <, >, :, ", /, \, |, ?, *.
filenames are not case sensitive.

There's a maximum of 500 attachments per lodgment, where the size of any single attachment cannot exceed 20Mb. All attachments embedded in the XML file must also be referenced at the appropriate LCMSF element depending on the type of attachment.

Table 3 outlines the types of attachments that are accepted. Multiple attachments can be embedded for each type:

Table 3: Supported attachment types
Attachment Code	Attachment Type
MSTR	Master file
LFSF	Local file – short form
LFPBI	IRP agreement
LFPBA	APA
LFPBR	Ruling
LFPBF	Financial statements

Table 4 lists the supported attachment formats that can be embedded within the XML file (using BASE64 encoding). Attachments cannot contain active content, that is, macros, JavaScript, etc.

Table 4: Supported attachment formats
File Extension	File type
DOC	Microsoft Word Binary File Format
DOCX	Office Open XML
XLS	Excel Binary File Format
XLSX	Office Open XML
PDF	Portable Document Format
ODT	OpenDocument Text
ODS	OpenDocument Spreadsheet

Message structure table

The following tables provide an overview of the LCMSF. The question IDs relate to the associated elements provided in the message structure table (MST) provided to digital service providers.

Reporting party information

Table 5: Statement information
Question	Question ID	Valid values	Comments
Amendment	LCMSF1	True or False	Mandatory question: indicates whether this lodgment is an amendment to a previous lodgment amended lodgments do not include those lodgments where additional statements (or parts thereof) are being lodged for the first time.

The Reporting entity declaration is required if the statement is submitted by the reporting entity (that is the intermediary details have not been provided).

Table 6: Reporting entity declaration
Question	Question ID	Valid values	Comments
Reporting entity declaration statement accepted indicator	LCMSF55	True or False	I declare that the information transmitted in this report is to my knowledge true and correct and that I am authorised to make this declaration.
Reporting entity declaration signature date	LCMSF56	YYYY–MM–DD	The actual date on which the declaration is signed by the reporting entity
Reporting entity declaration signatory identifier	LCMSF57	A user login, a full name or an email address	Maximum of 200 characters

Table 7: Reporting period
Question	Question ID	Valid values	Comments
Income year	LCMSF236	YYYY	Mandatory question The income year of the reporting entity to which this statement relates
Reporting period start date	LCMSF142	YYYY–MM–DD	Mandatory question The start date of the income year of the reporting entity
Reporting period end date	LCMSF143	YYYY–MM–DD	Mandatory question The end date of the income year of the reporting entity

Entity information

Reporting entity information

Table 8: Reporting entity information
Question	Question ID	Valid values	Comments
Reporting entity ABN	LCMSF7	ABN	A valid ABN
Reporting entity TFN	LCMSF65	TFN	Mandatory question A valid TFN
Reporting entity name	LCMSF8	Legal name of the entity	Mandatory question Maximum of 200 characters
Reporting entity email	LCMSF21	Email address	Mandatory question Maximum of 200 characters Must be a valid email address
Reporting entity phone	LCMSF22	Mobile or landline	Mandatory question Maximum of 16 characters
Is the reporting entity the head entity of a tax consolidated group?	LCMSF15	True or False	Mandatory question
Is the reporting entity the provisional head entity of a Multiple entry consolidated (MEC) group?	LCMSF16	True or False	Mandatory question
Is the reporting entity an Offshore banking unit (OBU)?	LCMSF61	True or False	Mandatory question

Global parent entity information

Table 9: Global parent entity information
Question	Question ID	Valid values	Comments
Is the reporting entity the global parent entity?	LCMSF66	True or False	Mandatory question If True, go to Master File section If False, go to LCMSF11
Global parent entity name	LCMSF11	Legal name of the entity	Must be provided if LCMSF66 is False Maximum of 200 characters
Global parent entity tax jurisdiction	LCMSF12	Country code	Must be provided if LCMSF66 is False
Global parent entity ABN	LCMSF9	ABN	If LCMSF12 is 'AU' (Australia), a valid ABN or TFN is required
Global parent entity TFN	LCMSF10	TFN	If LCMSF12 is 'AU' (Australia), a valid ABN or TFN is required
Global parent entity TIN	LCMSF194	TIN	If LCMSF12 is not 'AU' (Australia), a Tax Identification Number (TIN) is required

Master file

Table 10: Master file lodgment criteria
Question	Question ID	Valid values	Comments
Does this submission include details regarding your master file?	LCMSF138	True or False	Mandatory question If True, go to LCMSF81 If False, go to CBC report section
Has the Commissioner of Taxation, by notice in writing, exempted you from providing the master file for this reporting period?	LCMSF81	True or False	If True, go to CBC report section If False, go to LCMSF121
Have you been granted a replacement reporting period for the master file?	LCMSF121	True or False	If True, replacement reporting period dates must be provided If False, go to LCMSF196
Replacement reporting period start date	LCMSF122	YYYY–MM–DD	The start date of the replacement reporting period
Replacement reporting period end date	LCMSF123	YYYY–MM–DD	The end date of the replacement reporting period
How is the master file for your global group being lodged?	LCMSF196	1 or 2	1 = Lodgment to the ATO via the reporting entity 2 = Lodgment to the ATO via another entity
Is your lodgment of the master file also on behalf of other entities forming part of your global accounting group (outside your tax consolidated group)?	LCMSF76	True or False	Required if LCMSF196 = 1 If True, LCMSF77 or LCMSF78 and LCMSF233 must be provided
Entity ABN(s)	LCMSF77	ABN	Either valid ABNs or TFNs must be provided. Provide the ABN or the TFN for each entity forming part of your global accounting group but outside your tax consolidated group. The ABN or TFN for each entity must be provided together as a set with the entity name.
Entity TFN(s)	LCMSF78	TFN	Either valid ABNs or TFNs must be provided. Provide the ABN or the TFN for each entity forming part of your global accounting group but outside your tax consolidated group. The ABN or TFN for each entity must be provided together as a set with the entity name.
Entity name(s)	LCMSF233	Legal name of entity	Provide the entity name for each entity forming part of your global accounting group but outside your tax consolidated group as a set with its ABN or TFN.
Please confirm that you have attached the master file	LCMSF124	True or False	Required if LCMSF196 = 1 and must be True The master file should meet the information requirements as outlined in Annexe I of the OECD GuidanceExternal Link
Filename(s) for the master file	LCMSF197	Filename including extension	Required if LCMSF196 = 1 and at least one filename must be provided See Attachments
Entity ABN	LCMSF19	ABN	Applicable if LCMSF196 = 2 Either a valid ABN or TFN is required
Entity TFN	LCMSF20	TFN	Applicable if LCMSF196 = 2 Either a valid ABN or TFN is required
Entity name	LCMSF232	Legal name of entity	Required if LCMSF196 = 2

CBC report notification

Table 11: CBC report – notification
Question	Question ID	Valid values	Comments
Does this submission include details regarding your CBC report?	LCMSF139	True or False	Mandatory question If True, go to LCMSF69 If False, go to Local file section
Has the Commissioner, by notice in writing, exempted you from providing the CBC report for this reporting period?	LCMSF69	True or False	If True, go to Local file section If False, go to LCMSF125
Have you been granted a replacement reporting period for the CBC report?	LCMSF125	True or False	If True, replacement reporting period dates must be provided If False, go to LCMSF114
Replacement reporting period start date	LCMSF126	YYYY–MM–DD	The start date of the replacement reporting period
Replacement reporting period end date	LCMSF127	YYYY–MM–DD	The end date of the replacement reporting period
Are the details you are submitting regarding the CBC report also on behalf of other entities forming part of your global accounting group but outside your tax consolidated group?	LCMSF114	True or False	If True, LCMSF115 or LCMSF116 and LCMSF235 must be provided If False, go to LCMSF199
Entity ABN(s)	LCMSF115	ABN	Either valid ABNs or TFNs must be provided. Provide the ABN or the TFN for each entity forming part of your global accounting group but outside your tax consolidated group. The ABN or TFN for each entity must be provided together as a set with the entity name.
Entity TFN(s)	LCMSF116	TFN	Either valid ABNs or TFNs must be provided. Provide the ABN or the TFN for each entity forming part of your global accounting group but outside your tax consolidated group. The ABN or TFN for each entity must be provided together as a set with the entity name.
Entity name(s)	LCMSF235	Legal name of entity	Provide the entity name for each entity forming part of your global accounting group but outside your tax consolidated group as a set with its ABN or TFN.
How is the CBC report for your global group being lodged?	LCMSF199	1, 2, or 3	1 = Lodgment to the ATO via the reporting entity 2 = Lodgment to the ATO via another entity 3 = Lodgment via an overseas jurisdiction
Are you filing the CBC report as a surrogate parent entity with the filing intended to meet a CBC reporting obligation in other jurisdictions?	LCMSF140	True or False	Required if LCMSF199 = 1
Entity ABN	LCMSF72	ABN	Applicable if LCMSF199 = 2 Either a valid ABN or TFN must be provided
Entity TFN	LCMSF73	TFN	Applicable if LCMSF199 = 2 Either a valid ABN or TFN must be provided
Entity name	LCMSF234	Legal Name of Entity	Required if LCMSF199 = 2
Foreign entity name	LCMSF71	Legal Name of Entity	Required if LCMSF199 = 3
Foreign entity TIN	LCMSF201	TIN	Required if LCMSF199 = 3
Foreign entity tax jurisdiction	LCMSF74	Country code	Required if LCMSF199 = 3

Local file

Table 12: Local file
Question	Question ID	Valid values	Comments
Does this submission include details regarding your local file?	LCMSF137	True or False	Mandatory question If True, go to LCMSF117 If False, go to Intermediary section
Has the Commissioner, by notice in writing, exempted you from providing the local file for this reporting period?	LCMSF117	True or False	If True, go to Intermediary section If False, go to LCMSF119
Which parts of the local file are you lodging in this submission?	LCMSF119	Local file – short form, Local file – Part A, Local file – Part B	Required if LCMSF137 is True and LCMSF117 is False At least one value must be provided
Is your lodgment of the Local file – Part A being made as part of the ‘administrative solution’?	LCMSF68	True or False	Must be provided if LCMSF119 = Local file – Part A Administrative solution
Have you been granted a replacement reporting period for the local file?	LCMSF120	True or False	If True, replacement reporting period dates must be provided
Replacement reporting period start date	LCMSF13	YYYY–MM–DD	The start date of the replacement reporting period
Replacement reporting period end date	LCMSF14	YYYY–MM–DD	The end date of the replacement reporting period

Local file – short form

This section must be completed if you have selected that you will be providing the local file – short form as part of this submission at LCMSF119.

Table 13: Local file – short form
Question	Question ID	Valid values	Comments
Did you engage in IRP transactions or dealings listed on the short form exceptions list for the reporting period?	LCMSF27	True or False	Mandatory question
Did you have less than $2m in aggregate IRPDs for the reporting period?	LCMSF28	True or False	Mandatory question What is an IRP and IRPD?
Did you meet the criteria for the Small taxpayers STPRK option for the reporting period?	LCMSF29	True or False	Mandatory question Small taxpayers STPRK option
Did you meet the criteria for the Materiality STPRK option for the reporting period?	LCMSF30	True or False	Mandatory question Materiality STPRK option
Please confirm that you have attached the Local file – short form	LCMSF82	True or False	Mandatory question Must be True
Filename(s) for the short form	LCMSF204	Filename including extension	Mandatory question At least one filename must be provided See Attachments

Local file – Part A

This section must be completed if you have selected that you will be providing the Local file – Part A as part of this submission at LCMSF119.

Table 14: Local file – Part A
Question	Question ID	Valid values	Comments
Transaction Identifier	LCMSF31	Number	Mandatory question Incrementing number for each transaction that is used to link Part A and Part B. Provide a unique number for each transaction, beginning at 1.
Related transaction identifier(s)	LCMSF206	Number	See Related transaction identifiers.
Transaction type	LCMSF32	Transaction category	Mandatory question See Appendix B
Is this transaction part of a relevant agreement series (RAS)?	LCMSF33	True or False	Mandatory question See Local file – Part B: Guidance on providing international related party agreements
How many transactions are part of the RAS?	LCMSF35	Low or Moderate or High	Applicable if LCMSF33 = True Low = 2–5 Moderate = 6–50 High = 51 or more
Australian counterparty name	LCMSF207	Legal Name of the Entity	Mandatory question Maximum of 200 characters
Australian counterparty ABN	LCMSF83	ABN	Either a valid ABN or TFN is required
Australian counterparty TFN	LCMSF84	TFN	Either a valid ABN or TFN is required
Non-resident counterparty name	LCMSF37	Legal name of the entity	Mandatory question Maximum of 200 characters
Non-resident counterparty tax jurisdiction	LCMSF38	Country code	Mandatory question
Was the transaction/RAS entered into by the non-resident counterparty in the course of its business operations carried on through a permanent establishment in a different country to its country of tax residence?	LCMSF208	True or False	Mandatory question
Country of permanent establishment of non-resident counterparty	LCMSF209	Country code	Required if LCMSF208 is True Must not be the same country code as provided at LCMSF38 Must not be provided if LCMSF208 is False
Amount of consideration paid (of a capital nature for income tax purposes) for the transaction	LCMSF39	$XX,XXX,XXX,XXX.XX	Mandatory question Amounts reported can contain the full amount in dollars and cents.
Amount of consideration received (of a capital nature for income tax purposes) for the transaction	LCMSF40	$XX,XXX,XXX,XXX.XX	Mandatory question Amounts reported can contain the full amount in dollars and cents.
Was non-monetary consideration provided (of a capital nature for income tax purposes) for the transaction?	LCMSF85	True or False	Mandatory question
Was non-monetary consideration obtained (of a capital nature for income tax purposes) for the transaction?	LCMSF86	True or False	Mandatory question
Amount of expenditure (not of a capital nature for income tax purposes) for the transaction	LCMSF41	$XX,XXX,XXX,XXX.XX	Mandatory question Amounts reported can contain the full amount in dollars and cents.
Amount of revenue (not of a capital nature for income tax purposes) for the transaction	LCMSF42	$XX,XXX,XXX,XXX.XX	Mandatory question Amounts reported can contain the full amount in dollars and cents.
Average balance of debt interests issued (Inbound Borrowings)	LCMSF210	$XX,XXX,XXX,XXX.XX	Applicable only if transaction category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI or OKDI, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI Mandatory if LCMSF211 is provided Must not be provided if LCMSF212 and LCMSF213 are present Amounts reported can contain the full amount in dollars and cents.
Capitalised interest deducted	LCMSF211	$XX,XXX,XXX,XXX.XX	Applicable only if transaction category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI, OKDI or FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI Mandatory if LCMSF210 is provided Must not be provided if LCMSF212 and LCMSF213 are present Amounts reported can contain the full amount in dollars and cents.
Average balance of debt interests held (Outbound Loans)	LCMSF212	$XX,XXX,XXX,XXX.XX	Applicable only if transaction category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI OKDI or FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI Mandatory if LCMSF213 is provided Must not be provided if LCMSF210 and LCMSF211 are present Amounts reported can contain the full amount in dollars and cents.
Capitalised interest returned	LCMSF213	$XX,XXX,XXX,XXX.XX	Applicable only if transaction category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI,OKDI, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI Mandatory if LCMSF212 is provided Must not be provided if LCMSF210 and LCMSF211 are present Amounts reported can contain the full amount in dollars and cents.
Book values	LCMSF214	$XX,XXX,XXX,XXX.XX	Applicable only if transaction category is IDF, ODF, IDSEC or ODSEC Amounts reported can contain the full amount in dollars and cents.
Was non-monetary consideration provided (not of a capital nature for income tax purposes) for the transaction	LCMSF44	True or False	Mandatory question
Was non-monetary consideration obtained (not of a capital nature for income tax purposes) for the transaction	LCMSF45	True or False	Mandatory question
Is the debt interest (including borrowing/loan) interest- free?	LCMSF237	True or False	Mandatory if transaction category is OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI, OKDI, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI
Did you enter into a deferred foreign currency payment arrangement in relation to this transaction	LCMSF215	True or False	See Reporting FX gains and losses for deferred foreign currency payment arrangements for certain qualifying transaction categories Applicable only if transaction category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RRP, HLPE, SBER, RUIP, ORSR, LF or LHORP
Foreign currency reporting type	LCMSF216	1 or 2	Applicable only if LCMSF215 is True 1 = Short term foreign currency deferred payment arrangements 2 = Longer term foreign currency deferred payment arrangements
Foreign currency code	LCMSF217	Currency CodesExternal Link	Required if LCMSF216 = 1 or 2
Amount of foreign exchange losses deducted for the transaction	LCMSF87	$XX,XXX,XXX,XXX.XX	Applicable if LCMSF215 is False or blank Amounts reported can contain the full amount in dollars and cents.
Foreign currency code	LCMSF219	Currency CodesExternal Link	Applicable if LCMSF215 is False or blank Required if amount at LCMSF87 is greater than zero
Amount of foreign exchange gains returned for the transaction	LCMSF43	$XX,XXX,XXX,XXX.XX	Applicable if LCMSF215 is False or blank Amounts reported can contain the full amount in dollars and cents.
Foreign currency code	LCMSF221	Currency CodesExternal Link	Applicable if LCMSF215 is False or blank Required if amount at LCMSF43 is greater than zero
What transfer pricing/capital asset pricing methodology has been applied to this transaction?	LCMSF46	TP method or CAP method	Mandatory question See Appendix C
What level of transfer pricing documentation has been prepared for this transaction?	LCMSF47	TP Documentation and STPRK codes	Mandatory question Both TP documentation and STPRK codes can be provided for one transaction See Local File Instructions 2023 for which TP Documentation and STPRK codes may applicable for the relevant transaction category See Appendix D
Has the special short term tenor rule for ordinary borrowings and ordinary loans been applied to this transaction?	LCMSF88	True or False	Mandatory question Must not be True when LCMSF33 is False Must be False where the transaction category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC or ASSOPR
Has the special short term tenor rule for short term derivatives been applied to this transaction?	LCMSF128	True or False	Mandatory question Must not be True when LCMSF33 is False Must be False where the transaction category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI,OKDI, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI
Has the special short term tenor rule for FX derivatives been applied to this transaction?	LCMSF129	True or False	Mandatory question Must not be True when LCMSF33 is False Must be false where the transaction category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, SBER, CCA, ORIRPD, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI,OKDI, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI
Is this transaction an OB Activity?	LCMSF63	True or False	Can only be True when LCMSF32 is True and the transaction category is TPRN, TRS, MAS, INSERV, REINSERV, RD, SAM, SITS, TS, LS, AM, OS, RUIP, ORSR, LF, RRP, HLPE, LHORP, CCA, ORIRPD, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, OBL, TFIN, BND, PNOT, CNTDI, CSTDI, RPSDI, OKDI, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI Must be False where, transaction category is RPRT, PLEQ, OTPRTY, ASIP, IOSH, AOSH, IEIOOS, AQIOS, ASSD, ASSL, ASSBC, ASSOPR or SBER
Is this transaction covered by an exclusion list category?	LCMSF48	True or False	Mandatory question Must be False where transaction category is RUIP, ORSR, LF, RRP, HLPE, LHORP, CCIRS, CDCSFFO, FFIRS, OIRD, CDS, CDCS, AS, OD, SBER, IDF, ODF, IDSEC, ODSEC, GILDI, GIOKL, IN, REIN, OFD, RPRT, PLEQ OTPRTY, FCDSTTS, FCDPTTS, FCDAPS, FCDAAS, FCDRRP, FCDRRPI, FCDHLP, FCDHLPE, FCDSBER, FCDSBERI, FCDRUIP, FCDRUIPI, FCDORSR, FCDORSRI, FCDLF, FCDLFI, FCDLHORP or FCDLHORPI
What exclusion list category applies to this transaction?	LCMSF49	Exclusion list category code	Applicable only if LCMSF48 is True See Local File Instructions 2023 for which exclusion list category codes may applicable for the relevant transaction category See Appendix E
Transaction comments	LCMSF222	Text	Maximum of 4,096 characters When transaction category is OS, ORIRPD, OD, OKDI or OFD then a short description of the kind of 'other' transaction must be provided at the Transaction Comments

Local file – Part B

This section is required if you have selected that you will be providing the Local file – Part B as part of this submission at LCMSF119.

For more information on providing IRP agreements in the Local file – Part B, see: Local file – Part B: Guidance on providing International Related Party agreements.

Table 15: Local file – Part B
Question	Question ID	Valid values	Comments
Transaction identifier	LCMSF50	Number	Mandatory question Incrementing number for each transaction that is used to link Part A and Part B
Which transfer pricing / capital asset pricing methodology has the IRP relied upon for this transaction?	LCMSF51	TP method or CAP method	Mandatory question See Appendix C
Is the reporting entity unable to obtain the transfer pricing methodology the IRP relied upon for this transaction (from the IRP)?	LCMSF130	True or False	Required if LCMSF51 is 'Unknown (transfer pricing method)' or 'Unknown (capital asset pricing method)'
Is there a written agreement or other relevant documentation evidencing the terms of the agreement covering this transaction (as reported in Part A)?	LCMSF52	True or False	Mandatory question If False, go to LCMSF106
Is the reporting entity unable to obtain from any of the related counterparties, the written agreement or other relevant documentation evidencing the terms of the agreement covering the transaction (as reported at Part A)?	LCMSF64	True or False	Required if LCMSF52 is True If True, go to LCMSF106
Other transaction IDs covered by the agreement	LCMSF224	Number	Provide the transaction ID of other transactions (reported in Part A) that are covered by this agreement
Has this written agreement been previously provided to the ATO?	LCMSF53	True or False	Required if LCMSF52 is True and LCMSF64 is False If False, go to LCMSF89
Did you provide the written agreement documentation for this transaction/RAS as part of your local file lodgment for a previous reporting period?	LCMSF239	True or False	Required if LCMSF53 is True
Title of the agreement(s) previously provided to the ATO	LCMSF54	Title of the IRP Agreement	Required if LCMSF53 is True At least one filename must be provided See Attachments
Year agreement(s) was previously provided to the ATO?	LCMSF90	YYYY	Required if LCMSF53 is True
Confirm that you have attached the agreement(s) for this transaction	LCMSF89	True or False	Must be True if LCMSF53 is False
Filename(s) of IRP agreement(s)	LCMSF225	Filenames of attachments	Required if LCMSF89 is True At least one filename must be provided See Attachments
Since providing the written agreement to the ATO, has the agreement been amended?	LCMSF91	True or False	Required if LCMSF53 is True If False, go to LCMSF106
Have the amended agreements or agreements incorporating the amendments been provided to the ATO?	LCMSF92	True or False	Required if LCMSF91 is True
Did you provide the amendment agreements or the amended agreement incorporating all the amendments for this transaction/RAS as part of your local file lodgment for a previous reporting period?	LCMSF240	True or False	Required if LCMSF92 is True
What is the title of the amendment agreements or agreement incorporating the amendments previously provided to the ATO?	LCMSF132	Title of the IRP Agreement (amendment)	Required if LCMSF92 is True At least one filename must be provided See Attachments
What is the year in which the amendment agreements or agreements incorporating the amendments was previously provided to the ATO?	LCMSF133	YYYY	Required if LCMSF92 is True
Please confirm that you have attached the amendments for previously provided agreements for this transaction	LCMSF131	True or False	Must be True if LCMSF92 is False
Filename(s) of the amended agreement(s)	LCMSF226	Filenames of attachments	Required if LCMSF131 is True At least one filename must be provided See Attachments
Are there APAs/rulings provided by other jurisdictions for this transaction?	LCMSF106	True or False	Mandatory question If False, go to LCMSF107
Which other Transaction IDs does that APA/ruling cover?	LCMSF228	Number	Provide the transaction ID of other transactions (reported in Part A) that are covered by this APA or ruling
Has the reporting entity previously provided these APAs/rulings to the ATO?	LCMSF134	True or False	Required if LCMSF106 is True If False, go to LCMSF135
Did you provide the APAs/rulings for this transaction/RAS as part of your local file lodgment for a previous reporting period?	LCMSF241	True or False	Required if LCMSF134 is True
What is the filename of the APAs/ Rulings previously provided to the ATO?	LCMSF238	Filenames of attachments	Required if LCMSF134 is True At least one filename must be provided See Attachments
What is the year in which the reporting entity previously provided these APAs/rulings?	LCMSF136	YYYY	Required if LCMSF134 is True
Please confirm that you have attached the relevant APAs/rulings for this transaction	LCMSF135	True or False	Must be True if LCMSF134 is False
Filename(s) of the APAs /rulings	LCMSF229	Filenames of attachments	Required if LCMSF135 is True At least one filename must be provided See Attachments
Please confirm that you have attached the reporting entity’s financial accounts for the reporting period	LCMSF107	True or False	Mandatory question
Filename(s) for the financial statements	LCMSF230	Filenames of attachments	Required if LCMSF107 is True At least one filename must be provided See Attachments

Intermediary

Intermediary information

This section is only required if the form is submitted by an intermediary (for example, a tax agent) on behalf of the reporting entity.

Table 16: Intermediary information
Question	Question ID	Valid values	Comments
Intermediary ABN	LCMSF2	ABN	Must be a valid ABN
Intermediary name	LCMSF3	Name of the intermediary	Maximum of 200 characters
Intermediary email	LCMSF4	Email address	Maximum of 200 characters Must be a valid email address
Intermediary phone	LCMSF5	Mobile or landline	Maximum of 16 characters
Tax agent number (TAN)	LCMSF6	TAN	Must be a valid TAN

Intermediary declaration

Required if the statement is submitted by an intermediary.

Table 17: Intermediary declaration
Question	Question ID	Valid values	Comments
Intermediary declaration statement accepted indicator	LCMSF58	True or False	I declare that: this document has been prepared in accordance with information provided by the reporting entity the reporting entity has given me a declaration stating that the information provided to me for the preparation of this document is true and correct The reporting entity has authorised me as agent to give this document to the Commissioner of Taxation on its behalf.
Intermediary declaration signature date	LCMSF59	YYYY–MM–DD	The actual date on which the declaration is signed by the intermediary
Intermediary declaration signatory identifier	LCMSF60	A user login, a full name or an email address	Maximum of 200 characters

QC72967