ATO Provides Guidance on Amending a Global and Domestic Minimum Tax Assessment and GIR

The Australian Taxation Office (ATO) published new guidance on 31 March 2026 on Amending a global and domestic minimum tax assessment and GIR.

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Amending a global and domestic minimum tax assessment and GIR

How to amend a global and domestic minimum tax assessment and correct a GloBE Information Return (GIR).

Check if an amendment is needed

To correct mistakes in relation to the global and domestic minimum tax, you may need to:

• amend a prior return or assessment, or
• include the cor…