The Australian Taxation Office (ATO) has published a transcript of a speech delivered by Deputy Commissioner Hector Thompson at the Tax Institute 2023 Tax Summit on 6 September 2023. The speech focuses on Australia's implementation of Pillar 2 Global Anti-Base Erosion (GloBE) Rules, which includes the income inclusion rule and domestic minimum tax from 1 January 2024 and the undertaxed payment/profit rule from 1 January 2025. With respect to the GloBE rules and the ATO, Deputy Commissioner T…