Australia has enabled lodgment of GloBE Information Return (GIR) and combined global and domestic minimum tax return (CGDMTR), with first filings due on 30 June 2026 and a 30-day automatic deferral applying.
Australia has opened lodgments for Pillar Two returns, allowing multinational enterprise (MNE) groups to begin filing ahead of the first deadline on 30 June 2026.
This announcement was made on 5 May 2026.
Taxpayers can now submit both the GloBE Information Return (GIR) and the combined global and domestic minimum tax return (CGDMTR) through official online systems. The framework implements the OECD Global Anti-Base Erosion Model Rules (GloBE Rules) by introducing a global and domestic minimum tax under Pillar Two.
To support compliance, lodgment instructions have been issued and the CGDMTR form has been made available. Returns may be filed via Online services for agents or Online services for business, while GIR submissions must be completed using the online services file transfer facility.
An automatic 30-day deferral applies to returns due on 30 June 2026, providing additional time for lodgment without requiring taxpayer action. Requests for longer deferrals or for future periods may be made through the standard deferrals process.
The reform represents a significant shift in international taxation following the OECD’s Base Erosion and Profit Shifting (BEPS) action plan. Under the GloBE Rules, MNE groups are required to meet a global minimum tax rate of 15% in each jurisdiction in which they operate.
