The deadline for submitting feedback is 24 September 2025.
The Australian Taxation Office (ATO) has initiated a public consultation on a draft legislative instrument on 28 August 2025, aimed at easing compliance for multinational enterprise (MNE) groups by exempting global and domestic minimum tax return lodgments deemed unnecessary due to nil liability.
ATO published a draft legislative instrument, LI 2025/D17 Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025, and an explanatory statement.
The draft LI 2025/D17 is a determination that’s designed to provide relief from certain lodgment obligations for in-scope multinational enterprise (MNE) groups in circumstances where top-up tax amounts will always be nil.
However, companies will still be required to lodge a tax return in circumstances where top-up tax amounts may not always be nil.
The instrument sets out circumstances in which a group entity of an in-scope MNE group does not need to lodge the below tax returns for a fiscal year:
- An Australian IIR/UTPR Tax Return, and/or
- The Australian DMT Tax Return.
It doesn’t exempt lodgment of either the:
- GloBE Information Return (GIR), where local lodgment is required
- foreign lodgment notification, where GIR is lodged in a foreign jurisdiction.
ATO is calling for feedback from all MNE groups in Australia, as well as tax and legal professionals, advisers and consultants of MNE clients. Stakeholders can provide comments directly to the contact person listed on the draft LI 2025/D17.
The consultation is open until 24 September 2025.
