The Australian Taxation Office (ATO) has updated its Global and Domestic Minimum Tax guidance to include links to the revised GloBE Information Return (GIR) and October 2026 XML Schema, reflecting the OECD’s Side-by-Side Package and clarifying reporting and XML filing requirements for multinational groups.

RF Report

The Australian Taxation Office (ATO) updated its guidance on global and domestic minimum tax on 9 November 2026, reflecting the OECD’s Side-by-Side Package and clarifying reporting and XML filing requirements for multinational groups.

The updated guidance includes links to the following:

  • GloBE Information Return (September 2026), which is the revised version incorporating the Side-by-Side Package for fiscal years commencing on or after 31 December 2025. The revised GloBE Information Return (GIR), published by the Inclusive Framework on BEPS in January 2025, incorporates the January 2026 Side-by-Side Package. The updated version provides a standardised framework for reporting and administering the Global Minimum Tax and must be used for GIR filings relating to fiscal years commencing on or after 31 December 2025.
  • GloBE Information Return XML Schema (October 2026), which applies from 25 June 2028. The revised GIR XML Schema (version 2.0) and User Guide incorporate the OECD/G20 Inclusive Framework’s 2026 Side-by-Side Package and technical improvements to support the automatic exchange of Global Minimum Tax information. The updated schema will apply to all exchanges from 25 June 2028, including amendments and corrections to previously filed GIRs. The previous version 1.0 will remain applicable until 15 June 2028. The schema may also be used for domestic GIR filings where permitted under local legislation.

GloBE Information Return (GIR) XML file requirements

The ATO also updated its guidance on GloBE Information Return (GIR) XML file requirements by adding a link to the October 2026 GIR XML Schema.

This follows the ATO’s recent guidance clarifying XML file requirements and specific data elements for filing the GloBE Information Return (GIR).

This guidance outlines the key XML requirements for filing the GIR, including the mandatory Bulk Business Document Message (BBDM) wrapper, correct Receiving Jurisdiction Codes (RecJurCode), and unique MessageRefID and DocRefID identifiers for each filing and its components. It also specifies that the Sending Entity Identifier must match the Filing Constituent Entity’s tax identification number.

The GIR XML schema comprises five main elements such as FilingInfo, GeneralSection, Summary, JurisdictionSection and UTPRAttribution, with specific completion requirements for each section.