An entity is a Significant Global Entity (SGE) for an income year if it is:
- a global parent entity with annual global income of A$1 billion or more, or
- a member of a group of entities consolidated (for accounting purpose) where the global parent entity has an annual global income of A $1 billion or more.
This definition includes both:
- Australian-headquartered entities (with or without foreign operations)
- the local operations of foreign headquartered multinationals.
If global financial statements have not been prepared for the global parent entity, the Commissioner may make a determination that based on information available to him, the annual global income of the entity would be A$1 billion or more for the period.
Please visit the SGE page for more information.

The ATO provides a number of common artefacts and reference documents to support DSPs (such as the ATO Service Registry and the ATO Service Support Versioning Strategy). These can be found here.
Country-by-Country (CbC) Reporting
Country-by-Country (CbC) Reporting is part of a broader suite of international measures aimed at combating tax avoidance through more comprehensive exchanges of information between countries. CbC reporting implements Action 13 of the Organisation for Economic Cooperation and Development’s (OECD/G20) Base Erosion and Profit Shifting (BEPS) Action Plan.
For income years commencing on, or after, 1 January 2016, SGEs will need to provide the ATO with three statements within 12 months after the end of their income tax year. These statements are the:
- CbC report
- Master file
- Local file
Please visit the CbC page for more information.
CbC Reporting (2024)
Name | Version number | Status | Size | Published date |
---|---|---|---|---|
ATO CBC 2024 Package v1.1 Contents (DOCX) | 1.1 | Final | 231KB | 14 November 2024 |
ATO CBC 2024 Package v1.1 (ZIP) | 1.1 | Final | 523KB | 14 November 2024 |
CbC Reporting (2021)
Name | Version number | Status | Size | Published date |
---|---|---|---|---|
ATO CBC 2021 Package v1.7 Contents (DOCX) | 1.7 | Final | 226KB | 19 December 2024 |
ATO CBC 2021 Package v1.7 (ZIP) | 1.7 | Final | 404KB | 19 December 2024 |
CbC Reporting (2020)
Name | Version number | Status | Size | Published date |
---|---|---|---|---|
ATO CBC 2020 Package v1.1. Contents (DOCX) | 1.1 | Final | 224KB | 20 May 2021 |
ATO CBC 2020 Package v1.1 (ZIP) | 1.1 | Final | 372KB | 20 May 2021 |
Local/Master File (LCMSF)
LCMSF.0001 2017 and LCMSF.0002 2018 services have been deprecated and are no longer available to build against, product whitelisting is closed. The actual deactivation date can be found in the ATO Service Registry.
All DSPs should develop against the current LCMSF.0003 2021 service with the specifications available from the CbC Reporting (2021) package above.