We’ve published updated guidance on the Global and domestic minimum tax to help multinational enterprise groups understand and prepare for their Pillar Two obligations. The updates provide additional information to our existing guidance, covering:
- lodgment of the GloBE Information Return (GIR) and the combined global and domestic minimum tax return (CGDMTR)
- lodgment deferrals
- misaligned fiscal years
- legislative instrument examples
- ATO practical administrative approaches
- Pillar Two interactions with Australian foreign income tax offset (FITO) rules.
Upcoming April Pillar Two information session
Reminder: registerExternal Link now to secure a spot at our next Pillar Two information session on 2 April 2026 from midday to 3:00 pm AEST. The session won't be recorded.
This session will give you the opportunity to hear from our Pillar Two experts and Treasury about topics, such as the latest Pillar Two developments. It will cover the side-by-side solution, system updates, lodgment obligations and lodgment specifics, and record keeping. This will be our most practical session yet.
Engage with us
For technical support or questions, email us at Pillar 2 Project.
For all the latest updates on Pillar Two, visit ato.gov.au/Pillar2.
Keep up to date
We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.
Read more articles in our online Business bulletins newsroom.
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