Global and domestic minimum tax

Access global and domestic minimum tax approved forms.

Last updated 18 June 2026

List of approved forms – global and domestic minimum tax
Title	Approved form legislative reference	NAT number
GloBe Information Return	Subsection 127-5(1), 127-5(2), 127-5(3) and 127-10(2) of Schedule 1 to the Taxation Administration Act 1953 Paragraph 127-15(b)(i) of Schedule 1 to the Taxation Administration Act 1953	No NAT Number
Australian IIR/UTPR tax return (AIUTR) (see note 5)	Section 155-45 of Schedule 1 to the Taxation Administration Act 1953 Subsection 125-35(2) of Schedule 1 to the Taxation Administration Act 1953	No NAT Number
Australian DMT tax return (DMTR) (see note 5)	Section 155-45 of Schedule 1 to the Taxation Administration Act 1953 Subsection 125-35(2) and 127-45(2) of Schedule 1 to the Taxation Administration Act 1953	No NAT Number
Foreign lodgment notification (see note 5)	Section 127-30 of Schedule 1 to the Taxation Administration Act 1953 Paragraph 127-20(2)(b) of Schedule 1 to the Taxation Administration Act 1953	No NAT Number

Note 5: AIUTR, DMTR, and Foreign Lodgment Notification is combined into one form: Combined Global and Domestic Minimum Tax Return (CGDMTR). For more information, refer to Lodging, paying and other obligations for Pillar Two.

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