Revenue eBrief No. 195/23
12 September 2023
Submission of iXBRL Financial Statements
Tax and Duty Manual Part 41A-03-01 on the tagging and submission of financial statements in iXBRL has been updated:
- in section 1.6 to reflect the withdrawal of older taxonomies and the acceptance of the 2023 taxonomies and
- in section 3.1.3 to confirm the requirement for the ‘PrincipalCurrencyUsedInBusinessReport’ tag in all iXBRL submissions from 2 September 2023