Australia Opens Pillar Two Lodgements, Marking Start of First Filing Cycle
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…