/etc/apparmor.d/usr.sbin.dnsmasq is in apparmor-profiles 2.10.95-0ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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#
#    Copyright (C) 2009 John Dong <jdong@ubuntu.com>
#    Copyright (C) 2010 Canonical Ltd.
#
#    This program is free software; you can redistribute it and/or
#    modify it under the terms of version 2 of the GNU General Public
#    License published by the Free Software Foundation.
#
# ------------------------------------------------------------------
@{TFTP_DIR}=/var/tftp /srv/tftpboot
#include <tunables/global>
/usr/sbin/dnsmasq flags=(complain,attach_disconnected) {
  #include <abstractions/base>
  #include <abstractions/dbus>
  #include <abstractions/nameservice>
  capability net_bind_service,
  capability setgid,
  capability setuid,
  capability dac_override,
  capability net_admin,         # for DHCP server
  capability net_raw,           # for DHCP server ping checks
  network inet raw,
  network inet6 raw,
  signal (receive) peer=/usr/sbin/libvirtd,
  ptrace (readby) peer=/usr/sbin/libvirtd,
  owner /dev/tty rw,
  /etc/dnsmasq.conf r,
  /etc/dnsmasq.d/ r,
  /etc/dnsmasq.d/* r,
  /etc/dnsmasq.d-available/ r,
  /etc/dnsmasq.d-available/* r,
  /etc/ethers r,
  /etc/NetworkManager/dnsmasq.d/ r,
  /etc/NetworkManager/dnsmasq.d/* r,
  /usr/sbin/dnsmasq mr,
  /{,var/}run/*dnsmasq*.pid w,
  /{,var/}run/dnsmasq-forwarders.conf r,
  /{,var/}run/dnsmasq/ r,
  /{,var/}run/dnsmasq/* rw,
  /var/lib/misc/dnsmasq.leases rw, # Required only for DHCP server usage
  /{,usr/}bin/{ba,da,}sh ix, # Required to execute --dhcp-script argument
  # access to iface mtu needed for Router Advertisement messages in IPv6
  # Neighbor Discovery protocol (RFC 2461)
  @{PROC}/sys/net/ipv6/conf/*/mtu r,
  # for the read-only TFTP server
  @{TFTP_DIR}/ r,
  @{TFTP_DIR}/** r,
  # libvirt config and hosts file for dnsmasq
  /var/lib/libvirt/dnsmasq/          r,
  /var/lib/libvirt/dnsmasq/*         r,
  # libvirt pid files for dnsmasq
  /{,var/}run/libvirt/network/      r,
  /{,var/}run/libvirt/network/*.pid rw,
  # libvirt lease helper
  /usr/lib{,64}/libvirt/libvirt_leaseshelper Cx -> libvirt_leaseshelper,
  # lxc-net pid and lease files
  /{,var/}run/lxc/dnsmasq.pid    rw,
  /var/lib/misc/dnsmasq.*.leases rw,
  # lxd-bridge pid and lease files
  /{,var/}run/lxd-bridge/dnsmasq.pid   rw,
  /var/lib/lxd-bridge/dnsmasq.*.leases rw,
  # NetworkManager integration
  /{,var/}run/nm-dns-dnsmasq.conf r,
  /{,var/}run/sendsigs.omit.d/*dnsmasq.pid w,
  /{,var/}run/NetworkManager/dnsmasq.conf r,
  /{,var/}run/NetworkManager/dnsmasq.pid w,
  profile libvirt_leaseshelper flags=(complain) {
    #include <abstractions/base>
    /etc/libnl-3/classid r,
    owner @{PROC}/@{pid}/net/psched r,
    owner @{PROC}/@{pid}/status r,
    /sys/devices/system/cpu/ r,
    /sys/devices/system/node/ r,
    /sys/devices/system/node/*/meminfo r,
    # libvirt lease and status files for dnsmasq
    /var/lib/libvirt/dnsmasq/*.leases  rw,
    /var/lib/libvirt/dnsmasq/*.status* rw,
    /{,var/}run/leaseshelper.pid rwk,
  }
  # Site-specific additions and overrides. See local/README for details.
  #include <local/usr.sbin.dnsmasq>
}
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