Australia signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Return (GIR MCAA) on 28 January 2026, establishing a Qualified Competent Authority Agreement for GIR lodgment—with bilateral exchange relationships to become effective once the notification process is completed, according to updated Australian Taxation Office guidance.
The Australian Taxation Office has updated its global and domestic minimum tax guidance on 9 February 2026 to reflect Australia’s signing of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Return (GIR MCAA), which establishes a framework for the automatic exchange of GIR information between tax authorities as part of Pillar Two implementation.
On 28 January 2026, Australia became a signatory of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA). Australia is now included on the list of signatories of the GIR MCAA.
The GIR MCAA is a Qualified Competent Authority Agreement (QCAA) for the purpose of GIR lodgment. The GIR MCAA can be found here:
Following signature of the MCAA, activated bilateral exchange relationships with Australia will become effective once the notification process under the GIR MCAA has been completed. We will update our website once this has been completed.
