The Australian Taxation Office (ATO) has published Local file instructions 2020.
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Local file instruction 2020
While these instructions are not a guide to income tax law, you can use them to help you complete your local file when meeting this part of your Country-by-Country (CbC) reporting obligations.
These instructions apply to the local file for 2020. This relates to reporting periods starting on or after 1 January 2019.
The local file must be electronically lodged in the approved…