The Australian Taxation Office has clarified key data elements for the GloBE Information Return XML file, including the BBDM wrapper, RecJurCode, MessageRefID/DocRefID formats, and the GIR's five-part schema structure.

RF Report

The Australian Taxation Office (ATO) has recently issued guidance on the XML file requirements for the GloBE Information Return (GIR), offering clarification to assist filers in completing specific GIR data elements.

When preparing the GloBE Information Return (GIR) XML file, ensure that you complete each part of the schema correctly to avoid processing delays or errors. The following information will assist you to prepare the file correctly.

Bulk Business Document Message wrapper

All XML files lodged with the ATO require a Bulk Business Document Message (BBDM) wrapper. See the following table for key BBDM wrapper element values required for the GIR XML schema file.

Element name Value
IdentifierName Name of the Australian identifier of the entity lodging the GIR (for example, ABN)
Allowed values are ‘ABN’, ‘TFN’ or ‘ARN’
We expect, in most cases, the entity lodging the GIR with the ATO will be the Australian UPE or DFE
IdentifierValue TFN or ABN or ARN of the entity lodging the GIR. The value of the identifier provided in the IdentifierName
MessageTypeText gir.0001.lodge.request
MessageIdentifier User-generated identifier of the request message
BBDM_Timestamp Auto-generated
DocumentType BASE
DocumentID (record delimiter) 1 or BUSID-1.1
DocumentName GIR
SoftwareOrg User generated
SoftwareProduct User generated
SoftwareVersion User generated

RecJurCode

The ATO exchanges the GIR based on the RecJurCode (Receiving Jurisdiction Code) within the GIR. Ensure that the RecJurCode for each part of the GIR is correct and correctly indicates who should receive this part of the GIR.

The RecJurCode is the relevant element within the GIR XML schema which indicates the jurisdictions that should receive the relevant part of the GIR. The RecJurCode maps to label 1.1.6 of the GIR (that is, 1.1.6 Recipient Jurisdictions for Exchange of Information).

For completeness, a RecJurCode exists within the following parts of the GIR XML schema:

  • GeneralSection
  • Summary
  • JurisdictionSection
  • UTPRAttribution.

Note that as part of our domestic implementation of the GIR, we have made the RecJurCode an immutable field. This means that corrections to the RecJurCode field are not allowed, and instead a deletion must be processed first.

MessageRefID/DocRefID

The MessageRefID is the “Message Reference Identifier” and is the unique reference that is used to identify any GIR.

Ensure the completed MessageRefID/DocRefID is in the format expected by the ATO.

Every GIR lodged to the ATO must have a “MessageRefID” and a “DocRefID” for each unique part of the GIR.

Note that a MessageRefID can only be used one time. For any subsequent correction or deletion, a new MessageRefID must be used.

MessageRefID: AUReportingYearAUSendingEntityINUniqueReference

The MessageRefID is the unique identifier used for your GIR lodgment. Any correction or deletion to an existing GIR requires a new MessageRefID to be provided.

The components of MessageRefID include:

  • Sending Country Code – must be AU
  • Reporting Year (the fiscal year in which the data relates) – for example, 2024 for a fiscal year ending 2024-12-31
  • Receiving Country Code – must be AU
  • Sending Entity IN – for example, ABN, ARN or TFN
  • A unique string of characters the reporter can use to make the file unique – for example, UniqueReference. An example could look like AU2024AU123456789_1.

DocRefID: AUReportingYearSendingEntityINUniqueReference

The DocRefID is the unique identifier used for each part of the GIR lodgment. Each FilingInfo, GeneralSection, Summary, JurisdictionSection and/or UTPRAttribution will need its own DocRefID.

Components of DocRefID include:

  • Sending Country Code – must be AU
  • Reporting Year (the year in which the data relates) – for example, 2024 for a report period ending 2024-12-31
  • Sending Entity IN – for example, ABN, ARN or TFN
  • A unique string of characters the reporter can use to make the file unique – for example, GeneralSection1, Summary1. An example could look like AU2024123456789_Summary1.

Sending Entity IN

The Sending Entity Identifier (SendingEntityIN) is located within the MessageSpec of the GIR XML schema and is the relevant tax identifier of the “Sending Entity”. The SendingEntityIN should be the same as the Filing Constituent Entity TIN as identified at label 1.1.3 of the GIR.

GIR XML schema structure

The GIR is split into 3 separate parts (Part 1, Part 2 and Part 3). The GIR XML schema contains the following 5 child elements of the GloBEBody:

  • FilingInfo – maps to labels 1.1 to 1.2 of the GIR. FilingInfo should only be completed one time per GIR.
  • GeneralSection – maps to 1.3 of the GIR (includes all of the corresponding tables in 1.3 of the GIR). This should only be completed one time per GIR.
  • Summary – maps to table 1.4 of the GIR. A unique summary section should be completed for each jurisdiction within the MNE group.
  • JurisdictionSection – maps to Part 2 and Part 3 of the GIR. A JurisdictionSection should be completed where a jurisdiction has taxing rights within this jurisdiction. Note the requirement to complete the jurisdiction section as indicated by GIR Note 1.4.1
    • JurisdictionSection – complete the ETR array within the JurisdictionSection
    • Part 2 of the GIR – complete ETRException within the ETRStatus element
    • Part 3 of the GIR – complete ETRComputation within the ETRStatus element.
  • UTPRAttribution – maps to Part 3.4.3 of the GIR. This will not be completed for the first-year lodgments of the GIR.