Item 5 - Country by country reporting entity

If you answered Yes at Item 3 Label G2, you must complete this item.

Answer the new Country by Country (CbC) reporting entity indicator. It's used to administer CbC and General Purpose Financial Statements (GPFS) obligations.

Label A - If, at question 3 Label G2 you indicated that you are a Country by country reporting entity. Have you lodged a general purpose financial statement with ASIC in relation to this income year (before the due date for lodgment of the statement with ASIC)?

Answer this question for Country by Country (CbC) reporting entity indicator. It's used to administer CbC and General Purpose Financial Statements (GPFS) obligations.

Label B - Will you be lodging a general purpose financial statement with ASIC in relation to this income year (before the due date for lodgment of the statement with ASIC)?

Answer Yes if you intend to lodge a GPFS with ASIC on or before the due date for lodgment of your income tax return.

Answer No if you do not intend to lodge a GPFS with ASIC on or before the due date for lodgment of your income tax return. You are required to lodged a GPFS with the ATO on or before the due date for lodgment of your income tax return.