Many MNE group entities have a lodgment due date of 30 June 2026 for both the GloBE Information Return (GIR) and Combined global and domestic minimum tax return (CGDMTR). If your MNE clients intend for you to lodge their Pillar Two obligations, it's important to support clients to act early where they plan to nominate you to lodge their first return. Whilst we note a lodgment deferral / suspension of lodgment enforcement action has been granted to all in-scope entities for a 30-day period for the 2024 domestic lodgment obligation, it is important to take note of the relevant steps below, as there will be processing times involved.
You must ensure your client nominates you before lodging if you are not their current client-level agent and they wish to nominate you to lodge on their behalf for Pillar Two. Your client must first initiate and complete a request to create a Global and Domestic Minimum Tax (GDMT) account and role. This can be done via online services for business or over the phone. Your client should ensure that the authorised representative for the entity makes the GDMT account and role creation request to avoid unnecessary delays. Once the GDMT account and role is created, your client can then complete the nomination form. We encourage you to support your client through this process to ensure it is completed correctly and on time.
When no pre-lodgment action is needed
Most in-scope entity clients generally don't need to be registered for Pillar Two prior to their first lodgment. If you are the current client-level agent, and you will also be acting in respect to Pillar Two, then you can proceed to lodge. When you lodge their first CGDMTR, we automatically create a GDMT account and relevant role in our system. You can lodge a GIR and CGDMTR online through either:
- Online services for agents – you can lodge on your client's behalf
- your business software – if your Digital Service Provider has the required application programming interface (contact them to check).
In some situations, your clients may require their GDMT account and role to be created before lodgment. This can apply if they need to nominate you specifically for Pillar Two.
When and how to request a GDMT account and role creation
You will need to request Pillar Two account and role creation before lodgment where your client intends to nominate you as their agent for Pillar Two and needs the GDMT account established to enable nomination.
If you are already linked to the client, you can lodge a request through Online services for agents using practice mail:
- open a New message
- select the Topic: Global and domestic minimum tax
- select the Subject: Request for account and role
- in the portal message text, provide full entity details, including client identifiers and the fiscal year end date and fiscal year start date for the lodgment in your request.
To speed up the process, if the ATO replies, provide the full entity details in any subsequent portal reply.
Timeframes and next steps
Plan ahead to support your clients, particularly in the lead-up to 30 June.
If your client had to nominate you, ask them to let you know as you won't be automatically notified. You will have 28 days from when your client nominates you to add them as a client. After that, the nomination expires.
Your client can follow up on their GDMT account and role creation, noting we are working through these requests as quickly as possible.
After we create the GDMT account and role and you are linked at the client level, you can lodge the CGDMTR and GIR.
You can manage client-to-agent linking, including removals, in Online services for agents user guide.
For more information on how to access and use these services, see:
- Online services for agents user guide
- API Product for global and domestic minimum taxExternal Link
- Pillar Two registrations.
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