Australian Pillar Two lodgement obligations – sample returns and finalised transitional approach to penalties

The release of the ATO’s sample combined return form is helpful for taxpayers to understand the format and level of detail that will be required for Australian Pillar Two tax filing purposes and should support the finalisation of compliance plans.

The Australian Taxation Office (ATO) continues to publish administrative materials ahead of the first due date for Australian Pillar Two filings in just over 6 months' time. Australian Pillar Two lodgement obligations To recap, the Australian Pillar Two lodgement obligations comprise the following: GloBE Information Return (GIR); GIR foreign notification form – if the GIR is lodged overseas; Income Inclusion Rule (IIR) / Undertaxed Profits Rule (UTPR) return (AIUTR) – if ap...

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Authors: Alia Lum, Amanda Maguire,

Published Date: 04 December 2025