You can now lodge your GloBE Information Return (GIR) and the combined global and domestic minimum tax return (CGDMTR) via our online systems. First lodgments are due on 30 June 2026.
Australia has implemented the OECD Global Anti-Base Erosion Model Rules (GloBE Rules) by introducing a global and domestic minimum tax, known as Pillar Two. This marks one of the most significant changes to international tax since the OECD’s Base Erosion Profit Shifting (BEPS) action plan. The GloBE Rules establish a coordinated global system to ensure MNE groups are subject to a global minimum tax rate of 15% in each of the jurisdictions where they operate.
To support you to meet your obligations, we’ve published lodgment instructions and made the CGDMTR form available.
You can lodge the CGDMTR and GIR through either:
For the GIR, you'll need to use the online services file transfer facility.
A 30-day automatic deferral applies for returns due on 30 June 2026. This is to give you additional time to lodge to meet your obligations. No action is needed. Deferrals may be requested for longer periods or future years using the Pillar Two deferral process.
For:
- more information, see Lodging, paying and other obligations for Pillar Two
- technical support or questions, email us at Pillar 2 Project
- all the latest updates on Pillar Two, visit ato.gov.au/Pillar2.
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