The Australian Taxation Office (ATO) has published updated guidance on Lodging, paying and other obligations for Pillar Two and Tax consolidated group lodgments for Pillar Two, includes updates in reference to Legislative Instrument (LI) 2025/28, Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025, which was registered (published) on 22 December 2025. LI 2025/28 sets out the circumstances in which a …