The Australian Taxation Office (ATO) has updated its guidance on Lodging, paying and other obligations for Pillar Two, dated 4 August 2026. The updates include new sections on how to lodge the GloBE Information Return (GIR), deregistered entities, and credit transfer and refund requests, as well as an expanded section on GloBE joint ventures.
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How to lodge the GIR
The GIR XML file must be lodged through: