Constituent entities that are members of a multinational enterprise group with annual revenue of 750 million Euros or more, may be required to lodge the following returns:
- Combined global and domestic minimum tax return (CGDMTR), which incorporates the
- foreign lodgment notification
- Australian Income Inclusion Rule/Undertaxed Profits Rule Tax Return (AIUTR)
- Australian Domestic Minimum Tax Return (DMTR).
- Globe Information Return (GIR).
For more information on whether Pillar Two applies, see When and how the Pillar Two rules apply.
Lodgment due dates
The GIR and CGDMTR are required to be lodged:
- 18 months after the end of the first fiscal year
- 15 months after the end of the subsequent fiscal years.
|
Year-end date |
Lodgment due date |
|---|---|
|
Fiscal years ending before 31 December 2024 (fiscal years less than 12 months) |
30 June 2026 |
|
31 December 2024 |
30 June 2026 |
|
31 January 2025 |
31 July 2026 |
|
28 February 2025 |
31 August 2026 |
|
31 March 2025 |
30 September 2026 |
|
30 April 2025 |
31 October 2026 |
|
31 May 2025 |
30 November 2026 |
|
30 June 2025 |
31 December 2026 |
|
31 July 2025 |
31 January 2027 |
|
31 August 2025 |
28 February 2027 |
|
30 September 2025 |
31 March 2027 |
|
31 October 2025 |
30 April 2027 |
|
30 November 2025 |
31 May 2027 |
|
31 December 2025 |
30 June 2027 |
Lodgment deferrals
Every in-scope taxpayer will be granted an automatic 30-day deferral for their AIUTR and DMTR lodgments for fiscal years starting in 2024. This allows additional time to prepare and lodge Pillar Two obligations.
The lodgment deferral automatically appears on the account. You do not need to apply for this deferral.
This automatic deferral doesn't apply to later fiscal years commencing after 2024.
For more information, including how to request deferrals for longer periods or future years, see Lodging, paying and other obligations for Pillar Two.