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Section 3: Local and foreign lodgment notification

Instructions for completing Section 3 of the CGDMTR.

Published 31 March 2026

Before you start

Section 3 requires you to disclose details about:

  • ultimate parent entity (UPE) and designated filing entity (DFE) information
  • where the GloBE Information Return (GIR) has been lodged
  • when the GIR is lodged or will be lodged.

UPE details

Provide the details for the UPE of the MNE group. This information will match the information provided in the GIR.

Is the designated local entity (DLE) or the group entity who is lodging this return the same as the UPE?

  • No Read on.
  • Yes If you are the UPE, no further information is required in this section. Go to GIR lodgment details.

When the lodging entity is not the UPE of the MNE group, we ask that you provide details for the UPE of the MNE group as follows:

Table 3.1: UPE details

Item

Details

Name of the UPE
  • Enter the name of the UPE exactly as reported in the GIR.  

Jurisdiction of UPE
  • Select the jurisdiction where the UPE is located.
  • This will match with the UPE jurisdiction provided in the GIR. 

Client identifier
  • Provide at least one identifier for the UPE. You do not have to complete all 3 identifiers. However, providing more than one identifier will allow us to link with your existing details.
  • Note: The TIN should only be entered if the UPE does not have a TFN or ABN.

Tax file number (TFN)
  • Enter the TFN of the UPE in the space provided.
  • You do not need to quote the UPE's TFN. If you do not quote the TFN, you must quote the ABN or TIN of the UPE.

Australian business number (ABN)

Tax identification number (TIN)
  • If the UPE does not have a TFN or ABN, enter the TIN as it appears in the GIR.
  • If the UPE is located in a jurisdiction other than Australia, enter only the TIN issued to the UPE in that jurisdiction. The TIN may have different names in other jurisdictions.  

Postal address 
  • Enter the current 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.
  • This will match with the address provided in the GIR.

GIR lodgment details

This section must be completed to inform the ATO of the jurisdiction and date the GIR was lodged in Australia.

Identify the jurisdiction in which the GIR for the group entity identified in Section 2: Group entities and combined return details has been or will be lodged. Select one of the following options:

  • GIR is lodged or will be lodged in Australia
  • GIR is lodged or will be lodged by UPE in a foreign jurisdiction
  • GIR is lodged or will be lodged by DFE in a foreign jurisdiction.

Refer to the following information for further guidance.

(1) GIR is lodged or will it be lodged in Australia?

  • No By selecting this option, you confirm that the GIR is lodged, or will be lodged in a foreign jurisdiction. Go to Step 2.
  • Yes By selecting this option, you confirm that the GIR will be lodged directly with the ATO, and not through a foreign tax authority.

Go to GIR lodgment date.

(2) GIR is or will be lodged by the UPE in a foreign jurisdiction?

  • No Go to Step 3.
  • Yes By selecting this option, you confirm that the GIR has been lodged, or will be lodged, by a foreign UPE in the jurisdiction in which it is located.

You must complete a foreign lodgment notification. This will be used to inform the ATO whether the GIR has been or will be lodged in a jurisdiction that has a GIR MCAA or equivalent agreement.

(3) GIR is lodged or will it be lodged by the DFE in a foreign jurisdiction?

  • No No cannot be selected in this context. This indicates an error. Review Steps 1 and 2 to confirm whether the GIR is being lodged in Australia or in a foreign jurisdiction.
  • Yes By selecting this option, you confirm that the GIR has been lodged, or will be lodged, by a foreign DFE in the jurisdiction in which it is located.

You must complete a foreign lodgment notification. This will be used to inform the ATO whether the GIR has been or will be lodged in a jurisdiction that has a GIR MCAA or equivalent agreement.

You must also complete the details of the DFE.

Go to DFE details.

Foreign lodgment notification

Provide the details for the DFE of the MNE group. The information in this section must match the information provided in the GIR.

Table 3.2: DFE details

Item

Details

Name of the DFE
  • Enter the name of the DFE exactly as reported in the GIR.

Jurisdiction of DFE
  • Select the jurisdiction where the DFE is located.

Client identifier
  • Provide at least one identifier for the DFE. You do have to complete all 3 identifiers. The TIN should only be entered if the DFE does not have a TFN or ABN.

TFN
  • Enter the TFN of the DFE in the space provided.
  • You do not need to quote your DFE's TFN. If you do not quote the TFN, you must quote the ABN or TIN of the DFE.

ABN

TIN
  • If the DFE does not have a TFN or ABN, enter the TIN as it appears in the GIR.

Postal address
  • Enter the current postal address of the DFE.
  • 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.

Will the ATO receive the GIR from the UPE or DFE jurisdiction under Exchange of Information?

A valid foreign lodgment notification is one that notifies us that a foreign UPE or DFE has lodged, or will lodge, the GIR in its foreign jurisdiction.

See Automatic Exchange of GloBE informationExternal Link to determine if the jurisdiction has such an agreement.

  • Select No if the GIR is lodged in a foreign jurisdiction without a GIR MCAA or equivalent agreement.
  • Select Yes if the GIR is lodged in a foreign jurisdiction with a GIR MCAA or equivalent agreement.

A GIR must be lodged directly with us if No is selected.

A group entity or DLE can lodge the GIR via Online Services for business or your tax agent can lodge the GIR via Online Services for agents. Penalties may apply for late lodgment. Find more information regarding GIR lodgments, see Lodging, paying and other obligations for Pillar Two.

GIR lodgment details

Provide the date the GIR is lodged or will be lodged in Australia by the group entity, DLE, UPE or DFE. If the GIR has not yet been lodged yet, provide the expected date it will be lodged:

  • with the ATO, or
  • in a foreign jurisdiction.

If the GIR is being lodged in a foreign jurisdiction, this information assists the ATO in following up with the foreign government agency for the portion of the GIR required to be exchanged with Australia.

GIR lodgment date

  • Provide the date using the format DD-MMM-YYYY.
  • If the GIR has been lodged but the lodgment date is unknown, refer to the ‘TIMESTAMP’ element in the message header of the GIR XML. The ‘TIMESTAMP’ element identifies the date and time when the GIR XML was prepared and sent.
  • Do not enter the expected exchange with the ATO. Only provide the lodgment date in the foreign jurisdiction.

If the UPE or DFE lodges the GIR with the foreign government agency after the due date specified in Australia's legislation, each Australian group entity will not be treated as having lodged the GIR in Australia at the time of foreign lodgment and their Australian GIR lodgment obligations will remain unsatisfied. In that case, group entities will be taken to have lodged the GIR at the time we receive it from the foreign government agency on exchange or at the time it is otherwise lodged directly with us. We may require the GIR to be lodged locally before the GIR is exchanged with us.

GIR details: foreign exchange rate

Australian top-up taxes include the Australian IIR, Australian UTPR and Australian Domestic top-up tax amounts.

Currency used in the GIR for Australian top-up taxes

Select the 3-letter currency code that corresponds to the currency used in the GIR.

Currency codes: Guide to functional currency rules

Exchange rate used to convert from foreign currency to Australian dollar (AUD) for Australian top-up taxes

Enter the exchange rate used to convert foreign currency to AUD for Australian top-up taxes.

See currency to determine what exchange rates can be used.

Methodology used to convert Australian top-up taxes from another currency to AUD

Enter the methodology used to convert Australian top-up taxes from another currency to AUD.

When computing the amounts relevant for the computation of the domestic top-up tax amount, the applicable currency to be used is AUD unless an election has been made by the lodging entity that specifies a different currency.

An applicable MNE group may only make an election to specify a currency other than AUD where one or more Australian entities do not use AUD as their functional currency. The election is a 5-year election and may be applied to begin in a specified fiscal year. The election must specify whether the applicable MNE group will use AUD or the currency used in the consolidated financial statements of the UPE of the applicable MNE group.

 

 

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