The Australian Taxation Office (ATO) recently published guidance on the GloBE Information Return (GIR) XML file requirements, providing information to help filers complete certain elements of their GIR. This includes details on the Bulk Business Document Message (BBDM) wrapper, the RecJurCode (Receiving Jurisdiction Code) for exchange purposes, the unique MessageRefID (Message Reference Identifier) used to identify any GIR, the SendingEntityIN (Sending Entity Identifier), and the GIR XML sch…