Local file/Master file 2025

A detailed description about the design and requirements of the local file and master file for 2025.

Published 22 December 2024

Local file

Outlines the 2 tiers of the local file and the local file information requirements.

Understand what the master file section indicates and where to find 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 2025.

QC103618