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Section 1: Client information

Instructions for completing Section 1 of the CGDMTR.

Published 31 March 2026

Before you start

When we say 'you' or 'the lodging entity' in this section of the instructions, we mean you as either the standalone group entity or as a designated local entity (DLE).

Reporting fiscal year

Reporting fiscal year – standard 12 month

Enter the fiscal year this CGDMTR covers in the format DD/MM/YYYY. The fiscal year start and end dates must reflect the first and last day of the month; for example, 1 January to 31 December.

The fiscal year generally aligns with the accounting period used by your UPE when it prepares its consolidated financial statements. The fiscal year may differ from your income tax year.

Reporting fiscal year – transitioning entity

If an entity leaves an applicable multinational enterprise group (MNE group) and joins another applicable MNE group part way through the fiscal year, the transitioning entity may have separate Australian lodgment obligations in respect of each group, for the fiscal year in which the transfer occurs.

It is important you contact us at Pillar2Project@ato.gov.au before lodgment if you have a transitioning entity, as we will need to tell you how to lodge for that entity to ensure its lodgments can be accepted by our systems.

For more information on circumstances where you do not need to contact us, refer to Lodging, paying and other obligations for Pillar Two.

Lodging entity information

Completing the lodging entity information in Section 1 of the CGDMTR.

Capacity of the entity lodging the CGDMTR

Determine whether you are lodging as a standalone group entity or as the DLE.

You can indicate by selecting the appropriate description. If you are lodging as a:

  • group entity, you are lodging as a standalone entity
  • DLE, you are the entity appointed by all other group entities to lodge the CGDMTR on their behalf.

If you are lodging for more than 20 group entities, you cannot lodge via ATO online services. Instead, you will need to use a third-party software package that supports electronic lodgment.

Lodging capacity for the CGDMTR cannot be amended once submitted for a fiscal year, so if you lodge as:

  • a group entity, you cannot amend the CGDMTR to change lodging capacity to a DLE
  • the DLE, you cannot amend the CGDMTR to change the lodging capacity to a group entity.

Name of lodging entity

Enter the legal or registered name of the group entity or the DLE lodging this return.

For subsequent returns, ensure the entity’s name is consistent from year to year unless the name changes. If the entity’s legal name has changed, notify us at the time the change is made.

How to update entity details

You can update the entity's details:

  • online – through the Australian Business RegisterExternal LinkExternal Link or Online services for business. Note that clients with an ATO reference number (ARN) are not eligible to access Online services for business, which is only available to Australian business number (ABN) holders. Clients with an ARN will need to update their details by phoning us on 13 28 66
  • by phone – if you're an authorised contact for the entity, phone our business enquiries line on 13 28 66 (not applicable for adding or updating public officer details)
  • by lodging a form – order the Change of registration details form (NAT 2943) using our publication ordering service. This is available to trusts, partnerships and companies
  • through your registered tax agent.

Lodging entity identifier

Provide at least one identifier for the lodging entity. You do not need to complete all 4 identifiers. To assist with linking the group’s information with our systems information, we ask that you provide at least one primary identifier, being either your TFN or ABN or both.

The tax identification number (TIN) or ARN should only be entered if the lodging entity is not eligible to have a TFN or ABN.

Primary identifier

  • TFN
    • Enter the TFN of the lodging entity in the space provided.
    • You do not need to quote your TFN. However, there may be delays in processing the CGDMTR if lodged without a TFN.
  • ABN

Secondary identifier

  • ARN
    • Enter the ARN of the lodging entity in the space provided.
  • TIN
    • Enter the TIN of the lodging entity in the space provided, as quoted on the GIR.

Lodging entity type

Your entity type for global and domestic minimum tax purposes may differ to your entity type for income tax purposes. Learn more about who the rules apply to and how they apply for different entity types.

Select the appropriate entity type from this list:

  • Company
  • Trust
  • GloBE partnership
  • Main entity of a GloBE permanent establishment
  • GloBE joint venture
  • Unincorporated GloBE joint venture
  • Unincorporated GloBE joint venture subsidiary
  • Unincorporated Group Entity that is not a trust nor a GloBE partnership.

If you fall into 2 categories, you should choose the option which reflects your primary classification under the Minimum Tax law. For example, if you are completing the return as a company and are also classified as a GloBE joint venture, choose the 'GloBE joint venture' option.

Associate entity details

For the purposes of the CGDMTR, a reference to an ‘associate entity’ refers to the main entity for those instances where the lodging entity is not a separate legal person. For example, in the case of a trust this would be the trustee.

In the CGDMTR, you will need to provide your details and, if required, the associate entity details that correspond to the selected entity type. Your information has been entered in the lodging entity information section. In this section, enter the associate entity’s details.

Table 1.2: Associate entity details

Item

Details

Associate entity name
  • Provide the full name of the associate entity corresponding to the selected entity type.

TFN
  • Enter the TFN of the associate entity in the space provided.
  • You do not need to quote the TFN. However, there may be delays in processing the CGDMTR if lodged without a TFN.

Daytime contact phone number
  • Enter the phone number including area code of the associate entity.
  • Include the applicable country code.
  • Do not include a '+' (plus) sign.

Postal address
  • Enter the current postal address of the associate entity.
  • Use C/- when ‘care of’ is part of an address – it is the only acceptable format. Using any other term will delay the processing of the CGDMTR.

Figure 1.2: Associate entity details - CGDMTR online form

Image shows a screenshot of the online form where details of an associate entity need to be provided.

Authorised contact details for group entity/DLE – additional details

We may need additional information for your associate entity. For example, if your associate entity trustee is a company, we need details of the company's authorised contact. As such, provide the following:

Table 1.3: Authorised contact details

Item

Details

Contact name
  • Enter the full name of the authorised contact. Ensure you have updated the details of the authorised contact for your Minimum Tax obligations.

Phone number
  • Enter a phone number of the authorised contact that we can contact during business hours including the area code.
  • Include the country code for an international number if an Australian phone number is not available. Do not include a '+' (plus) sign.

Email address
  • Provide an email address. Ensure you have updated the details of your email address for your global and domestic minimum tax obligations.

Address details for the lodging entity

In this section, provide each of the following:

Table 1.4: Address details

Item

Details

Business address
  • Enter the current Australian business address of the lodging entity.
  • Provide an overseas address only if there is no applicable Australian address for the entity.

Postal address

If the postal address is the same as the business address, indicate by selecting the box provided.

  • Complete this section if the postal address is different from the business address.
  • Enter the current postal address of the lodging entity.

If the lodging entity does not have a postal address, enter the postal address of the UPE. Use C/- when ‘care of’ is part of an address – it is the only acceptable format. Using any other term will delay the processing of the CGDMTR. Correspondence will be issued to the listed postal address.

 

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