We’re reminding Australian in-scope multinational enterprise groups (MNE groups) and their advisers, that first lodgments for Pillar Two are due on 30 June 2026. This includes the GloBE Information Return (GIR) and the Combined global and domestic minimum tax return (CGDMTR).
To give you additional time to lodge and meet your obligations, 30-day automatic deferrals apply for returns due on 30 June with no action needed.
The CGDMTR instructions are available to assist MNEs to meet their obligations.
You can lodge the CGDMTR through:
- Online services for agents
- Online services for business
- API softwareExternal Link supported by Digital Service Providers.
You can request a deferral for longer periods, future years or payments using the Pillar Two deferral process.
Reminders
- We don’t need MNE groups to register for Pillar Two before first lodgments of GIR and CGDMTR.
- When you lodge your first CGDMTR online, our system automatically creates the Global and Domestic Minimum Tax (GDMT) account and role.
- If you need to nominate a tax agent, you may need to manually create your GDMT account and role before lodgment. To do this, follow the registration instructions.
For more information, see Lodging, paying and other obligations for Pillar Two.
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