The Australian Taxation Office (ATO) has published on the implementation of the OECD/G20 Two Pillar Solution for multinational businesses in Australia, the Global and domestic minimum tax. Although the measure is not yet law, the guidance notes, among other things, that the ATO is already working on implementation, which includes designing domestic returns and developing the systems required to administer the measure in advance of the first lodgements, due by 30 June 2026.
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Global and …