The Australian Taxation Office has reminded in-scope multinational enterprise groups and their advisers that first Pillar Two lodgments — comprising the GloBE Information Return and the Combined Global and Domestic Minimum Tax Return — are due 30 June 2026, with a fourth information session scheduled for 25 June to assist taxpayers ahead of the deadline.

RF Report

The Australian Taxation Office (ATO) in a reminder on 11 June 2026 announced that the first Pillar Two lodgments for Australian in-scope multinational enterprise groups (MNE groups) and their advisers are due on 30 June 2026. This includes the GloBE Information Return (GIR) and the Combined global and domestic minimum tax return (CGDMTR).

This gives the concerned parties additional time to lodge and meet their obligations; 30-day automatic deferrals apply for returns due on 30 June with no action needed.

The CGDMTR instructions are available to assist MNEs to meet their obligations.

Taxpayers can lodge the CGDMTR through:

A request for a deferral for longer periods, future years or payments using the Pillar Two deferral process is also available.

Reminders

The ATO does not require MNE groups to register for Pillar Two before first lodgments of GIR and CGDMTR.

When an MNE group lodges its first CGDMTR online, the ATO’s system automatically creates the Global and Domestic Minimum Tax (GDMT) account and role.

If an MNE group needs to nominate a tax agent, it may need to manually create its GDMT account and role before lodgment. To do this, follow the registration instructions.

The Australian Taxation Office (ATO) also announced it is hosting its fourth Pillar Two information session on Thursday 25 June from 1:30 pm to 3:00 pm AEST. With Australian Pillar Two first lodgments due very soon, registration is now open for this timely event.

The session will feature ATO experts covering the following topics:

  • key lodgment issues, such as whether a global and domestic minimum tax account and role need to be created before lodging
  • lodging the GloBE Information Return and how to test it first
  • joint ventures.