ATO Guidance on Pillar Two Account And Role Creation

The Australian Taxation Office (ATO) issued guidance on Pillar Two account and role creation on 19 May 2026.

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Pillar Two account and role creation

Multinational enterprise (MNE) groups and advisers – check how and when to create Pillar Two accounts and roles.

In March we published information about how MNE groups and their advisers could prepare for Pillar Two (global and domestic minimum tax) lodgments and obligations. This included information about Pillar Two registrations.

For m…