A CBC report notification may be submitted with a master file or local file (or part thereof) or as a stand-alone lodgment.
The CbC report notification indicates:
- whether the reporting entity has been exempted from providing a CbC report
- whether a replacement reporting period applies for the CbC report
- how the CbC report is being lodged (via the reporting entity itself, another entity or an overseas jurisdiction)
- whether other entities are covered by the notification, and the details of those entities.