Australia imposes 3 separate filing obligations under Pillar Two. The earliest is GloBE Information Return, due 18 months after the first fiscal year; 15 months thereafter. Checked against the authority on 3 October 2026.
Four obligations across two channels, and an access layer with a 20-entity ceiling that stops large groups at the line.
GDMT account and role
Created automatically on first CGDMTR lodgment, but can be requested earlier — necessary to nominate an agent not already linked. An agent has 28 days from nomination to add you as a client. Where an agent already holds client-level income tax access, no GDMT account is needed.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Australian IIR/UTPR tax | Fiscal years starting on or after 1 Jan 2024 |
| UTPR | Australian IIR/UTPR tax | Fiscal years starting on or after 1 Jan 2025 |
| Domestic | Domestic minimum tax (DMT) | Fiscal years starting on or after 1 Jan 2024 |
Also: GIR
A single information return with a general section and jurisdictional sections.
Lodging, paying and other obligations for Pillar Two — ATO ↗
Also: CGDMTR
One form carrying the foreign lodgment notification, the Australian IIR/UTPR return and the domestic minimum tax return.
CGDMTR instructions — lodgment, assessment and payment, ATO ↗
Notification that the GIR is lodged overseas with a foreign tax authority.
Lodging, paying and other obligations for Pillar Two — ATO ↗
Failure to lodge on time: the base penalty amount multiplied by 500. False and misleading statements: base penalty doubled. Administrative penalty also applies for failing to keep records.
3 separate obligations: GloBE Information Return; Combined Global and Domestic Minimum Tax Return; Foreign lodgment notification.
18 months after the first fiscal year; 15 months thereafter. Filed by: Each Australian group entity, unless a designated local entity is nominated. Channel: XML via Online services for business or for agents, file transfer.
18 months after the first fiscal year; 15 months thereafter. Payment falls on the same day.. Filed by: Each group entity with a lodgment obligation, including nil amounts, unless exempt. A designated local entity may lodge for all.. Channel: Online services for business or agents, or API-enabled software. Online form caps a DLE at 20 entities including itself; API supports up to 300..
GDMT account and role. Created automatically on first CGDMTR lodgment, but can be requested earlier — necessary to nominate an agent not already linked. An agent has 28 days from nomination to add you as a client. Where an agent already holds client-level income tax access, no GDMT account is needed.
Failure to lodge on time: the base penalty amount multiplied by 500. False and misleading statements: base penalty doubled. Administrative penalty also applies for failing to keep records.
Every row on this page was checked against the authority's own published page on 3 October 2026. Verified against ATO guidance. The 20 and 300 entity limits are the ATO’s own figures.
Saurabh Satija, “Australia Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-australia, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Australia requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.