In March we published information about how MNE groups and their advisers could prepare for Pillar Two (global and domestic minimum tax) lodgments and obligations. This included information about Pillar Two registrations.
For most in-scope entities, you generally don't need to register for Pillar Two prior to your first lodgment of a GloBE Information Return (GIR) and Combined global and domestic minimum tax return (CGMDTR). When you lodge your first CGDMTR, we automatically create a Global and Domestic Minimum Tax (GDMT) account and relevant role in our system. You can lodge a GIR and CGDMTR online through either:
- Online services for business – provided a designated local entity (DLE) or group entity has an account
- Online services for agents – your agent can lodge on your behalf
- your business software – if it has the required application programming interface (contact your Digital Service Provider to check).
In some situations, you may require your GDMT account and role to be created before lodgment. This can apply if you need to nominate a tax agent specifically for Pillar Two (where they differ from your client-level agent).
How to request a GDMT account and role creation
Only use this option if you haven't already lodged CGDMTR online. To avoid processing delays when lodging your request, you must provide:
- full entity details
- the fiscal year start date
- fiscal year end date.
The fiscal year should be the same as the ultimate parent entity's (UPE).
If the lodgment is being made by a DLE, and a Pillar Two agent needs to be nominated, only the DLE needs to request a GDMT account and role. All the group entities included in the lodgment on behalf of which the DLE is lodging don't need to request an account and role creation. Likewise, when a standalone group entity makes the lodgment and the above circumstances apply, only the group entity needs to request the GDMT account and role creation.
You can request Pillar Two account and role creation by lodging a request to create a GDMT account through either:
- Online services for business using secure mail
- open a New message
- select the Topic: Global and domestic minimum tax
- select the Subject: Request for account and role
- in the portal message text, provide full entity details and the fiscal year end date and fiscal year start date for the lodgment in your request
- Online services for agents using practice mail (only agents already linked at the client level can make this request)
- open a New message
- select the Topic: Global and domestic minimum tax
- select the Subject: Request for account and role
- in the portal message text, provide full entity details, including client identifiers and the fiscal year end date and fiscal year start date for the lodgment in your request.
Entities that can't access our online services and don't have a current client-level agent must contact us:
- phone 13 28 66 (businesses)
- email the Pillar2Project@ato.gov.au
You'll need to provide full entity details and the fiscal year end date and fiscal year start date for the lodgment in your request.
Next steps
After we create the GDMT account and role, you can nominate your agent. Agents linked at the client level can then lodge the CGDMTR. Remember to tell your agent once you've nominated them, as they won't be automatically notified.
Your agent has 28 days from when you nominate them to add you as a client. After that, the nomination expires.
Tax agents may also remove client to agent linking in Online services for agents, following the remove client instructions in our user guide.
If you need to follow up on your GDMT account and role creation, include your original Portal Receipt ID and full entity details, including the client identifier.
For more information on how to access and use these services, see:
- Online services for agents user guide
- Online services for business user guide
- API Product for global and domestic minimum taxExternal Link
- Pillar Two registrations
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