The Australian Taxation Office (ATO) has updated its guidance on Lodging, paying and other obligations for Pillar Two, with the publication of two sample forms. These include:
- Combined Global and Domestic Minimum Tax Return (PDF, 744KB) for a Group Entity (GE) – sample only
- Combined Global and Domestic Minimum Tax Return (PDF, 814KB) for a Designated Local Entity (DLE) – sample only
The forms are a combination of the foreign GIR lodgment notification, the Australian IIR/UTPR Tax Return …