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CBC report notification

Understand what the CBC report notification indicates.

Published 22 December 2024

A CBC report notification may be submitted with a master file, 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.

QC103618