Section 4: Lodgment summary

About Section 4

The following information is for those using Online services for business or Online services for agents.

As a last step prior to lodgment, you will be provided with a summary of the information you have provided as part of completing your CGDMTR. This will be broken into the following 3 sections of information:

1. Client information
2. Group entities and combined return details
3. Local and foreign GIR lodgment notification.

The information presented may look similar to the following:

Figure 4.1: Client information – CGDMTR online form

 

Figure 4.2: Group entities and combined return details – CGDMTR online form

Lodge the CGDMTR

If you are satisfied that the information presented is a true and correct reflection of your Minimum Tax law position, you may proceed to lodge the CGDMTR.

It is important to note that:

• Once lodged, you will not be able to edit your return. You will however be able to fix a mistake or amend a return. See Amending a global and domestic minimum tax assessment and correcting a GloBE Information Return.

• If there is an amount payable, a payment reference number (PRN) will be generated for each entity that has an amount requiring payment – each entity must use its corresponding PRN to make a payment.