Australia has opened lodgement channels for Pillar Two returns, allowing multinational enterprise (MNE) groups to submit the GloBE information return (GIR) and the combined global and domestic minimum tax return (CGDMTR) through the Australian Taxation Office (ATO) online services. First lodgements are due by 30 June 2026, with the ATO providing an administrative 30-day deferral for initial filings.
The ATO’s announcement on 5 May 2026 signals the start of the first Pillar Two filing cycle in Australia. The GIR is a standardized return developed by the OECD and requires MNE groups to report jurisdictional information on income, taxes and effective tax rates. The CGDMTR is an Australian return used to calculate and report liabilities under both the income inclusion rule and the domestic minimum tax.
The ATO released supporting materials, including lodgement instructions, file transfer specifications and guidance on administrative settings. These include the availability of deferrals and transitional arrangements intended to facilitate the first year of reporting.
As a global return with standardized content, the GIR is intended to support information sharing between tax administrations under exchange-of-information frameworks. The introduction of the CGDMTR reflects Australia’s adoption of a domestic minimum tax alongside the global rules.
The ATO has advised affected groups to prepare for lodgement by ensuring systems and processes are capable of meeting the reporting requirements and to monitor further updates as the first Pillar Two filing cycle progresses.
