The Australian Taxation Office (ATO) has released a recap of its November 2025 Pillar 2 information session, outlining guidance and resources for multinational enterprise groups preparing for global and domestic minimum tax lodgments.
The Australian Taxation Office (ATO) published, on 9 January 2026, a recap of its November 2025 information session on implementing the global and domestic minimum tax under Pillar 2. The session was aimed at supporting multinational enterprise (MNE) groups and their advisers in preparing for Pillar 2 lodgments and compliance obligations, with a particular focus on Australian domestic returns and new web guidance.
The November session attracted nearly 1,000 participants from Australia and overseas and covered lodgment obligations, penalties and the ATO’s compliance approach. It also included a live demonstration of the Combined Global and Domestic Minimum Tax Return (CGDMTR), using sample scenarios for group entity and designated local entity lodgments, as well as an overview of updated web guidance on the transitional country-by-country (CBC) reporting safe harbour, consolidation and joint arrangements.
According to the recap, attendees raised questions on CGDMTR lodgment channels and entity limits, GloBE Information Return (GIR) timing and technical requirements, and the application of the transitional CBC reporting safe harbour. The ATO noted strong engagement, with most questions addressed by existing guidance, and confirmed that further web guidance on lodgment processes, GIR content, consolidation and joint arrangements will continue to be published over the coming months.
Earlier, The ATO released updated guidance on Pillar 2 compliance, and finalised its first round of technical updates to its global and domestic minimum tax framework.
