Country-by-Country reporting

Last updated 15 October 2024

List of approved forms – Country-by-Country reporting
Title	Approved form legislative reference	NAT number
Significant Global Entity - Country-by-Country report	Subsection 815-355(1) in relation to paragraph 815-355(3)(c) of the Income Tax Assessment Act 1997.	No NAT number
Significant Global Entity - Master file	Subsection 815-355(1) in relation to paragraph 815-355(3)(a) of the Income Tax Assessment Act 1997.	No NAT number
Significant Global Entity - Local file	Subsection 815-355(1) in relation to paragraph 815-355(3)(b) of the Income Tax Assessment Act 1997.	No NAT number

QC27234