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Local file/master file 2024

A detailed description about the design and requirements of the local file and master file for 2024.

Published 14 July 2024

Outlines the 2 tiers that the local file is comprised of and the local file information requirements.

Understand what the master file section indicates and where to find more information about submitting the master file.

Understand what the CbC report notification indicates.

How to use electronic lodgment, attachment requirements and message structure table overview.

Appendices for Local file/Master file 2024.

QC102701