CGDMTR Appendix

Appendix and glossary for the Combined global and domestic minimum tax return (CGDMTR) online form.

Published 31 March 2026

Appendix 1: CGDMTR parent entity types

Table 1: Parent entity types
Parent entity type	Definition
Intermediate parent entity (IPE)	A group entity (other than an ultimate parent entity, partially owned parent entity, permanent establishment, or investment entity) that owns (directly or indirectly) an ownership interest in another group entity in the same MNE group.
Partially owned parent entity (POPE)	A group entity of an MNE group (other than an ultimate parent entity, permanent establishment, investment entity or insurance investment entity): that holds an ownership interest in another group entity of the MNE group, and in which ownership interest carrying rights to more than 20% of its profits are held by persons that are not group entities of the MNE group.
Ultimate parent entity (UPE)	An entity that holds a controlling interest in another entity and which does not have a controlling interest held by another entity, or a main entity that is not a group entity of another group and has one or more permanent establishments in another jurisdiction.

Appendix 1: CGMDTR glossary of acronyms

Table 2: Acronyms used in this publication without accompanying explanations
Acronym	Spelled out
AIUTR	Australian IIR/UTPR Tax Return
ABN	Australian business number
ARN	ATO reference number
CGDMTR	Combined global and domestic minimum tax return
DFE	designated filing entity
DLE	designated local entity
DMTR	Domestic Minimum Tax Return
GIR	GloBE Information Return
GloBE rules	OECD Global Anti-Base Erosion Model rules
IIR	Income Inclusion Rule
MNE group	multinational enterprise group
PRN	payment reference number
TIN	tax identification number
UTPR	Undertaxed Profits Rule

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