With first Pillar Two lodgments due by 30 June, the ATO brought together more than 750 participants from Australia and around the globe to address key obligations, registration requirements, and practical guidance for multinational enterprise groups and their advisers. 

RF Report

The Australian Taxation Office has issued a Recap of its Pillar Two April information session on 8 May 2026.

In April, the Australian Taxation Office (ATO) hosted its third Pillar Two information session about implementing the global and domestic minimum tax. These sessions are designed to support multinational enterprise (MNE) groups and their advisers prepare for Pillar Two lodgments and obligations. More than 750 participants from Australia and around the globe attended the April webinar, expanding on the success from the ATO’s previous sessions.

This session focused on what’s important for MNEs and their advisers as the 30 June deadline and the first Pillar Two lodgments approach.

The ATO presented several practical topics and answered questions participants raised during the live chat about:

  • lodgment obligations and specifics, including new processes available
  • correspondence
  • the ATO’s compliance approach.

A representative from Treasury also provided an overview of the Organisation for Economic Co-operation and Development’s side-by-side solution.

Participants were very engaged during the session, raising both technical and practical questions.

Below are the key topics covered and links to relevant resources.

Combined global and domestic minimum tax return lodgment 

Attendees asked about the Combined global and domestic minimum tax return (CGDMTR) and whether instructions are available. The ATO advised that the online form instructions have now been published on its website.

Side-by-side approach 

Several participants asked whether Australia will legislate the OECD side-by-side package. The ATO noted that this is a matter for the government. MNEs and their advisers can stay up to date on potential amendments to the legislation on the ATO’s Pillar Two web content.

Registration for Pillar Two 

Attendees asked whether registration is required for Pillar Two in Australia. The ATO advised that MNE groups do not need to register for Pillar Two before their first lodgment. However, entities may require the Global Domestic Minimum Tax (GDMT) account and role to be created prior to lodgment in order to nominate a tax agent for Pillar Two purposes.

To lodge a GloBE Information Return (GIR) and CGDMTR online, a designated local entity (DLE) or group entity needs to log in to Online services for business, or their agent can lodge on their behalf via Online services for agents.

What’s next?

Pillar Two first lodgments are due by 30 June.

For the latest information about Pillar Two lodge and pay obligations, visit Lodging, paying and other obligations for Pillar Two.

MNEs and advisers who were unable to attend can watch the information session recording External Link.

The ATO’s next Pillar Two information session will be held in the coming months. Interested parties can subscribe to the Business bulletins newsletter External Link to keep up to date, including how to register.