On 9 May 2023, the Treasurer announced in the 2023–24 Budget that the Australian Government will implement the Organisation for Economic Cooperation and Development (OECD) Global Anti-Base Erosion (GloBE) Model Rules (also known as global minimum tax) and a domestic minimum tax.
The purpose of this working group is to co-design and discuss technical considerations for implementation of the measure, ensuring alignment with the ATO’s requirements and standards as well as providing a good user experience.
This meeting was held via webinar on Wednesday 5 March 2025.
Key outcomes
Below is a summary of the key meeting outcomes. Note: the full outcomes are available in DSP Hub.
Overview of Australia’s adoption of the Implementation of a global minimum tax and a domestic minimum tax changes
At this meeting, discussion points were:
- Update on the Legislative process.
- Lodgment channels for GloBE Information Return (GIR) and Domestic form.
- System and form design that may impact DSPs.
- Timing of DSP guidance materials.
On 10 December 2024, primary legislation that implements the framework of the GloBE Rules in Australia received royal assent.
On 23 December 2024, subordinate legislation was registered as a legislative instrument.
The OECD released an updated GIR and the GIR XML schema on 15 January 2025.
A new API service on the API portal will support lodgment of the combined domestic form, encompassing the 3 Australian domestic forms required as a complete offering:
- Foreign notification form
- Australian IIR/UTPR form
- Australian DMT form
Group discussion
- Domestic lodgment will use the API portal, chosen for its streamlined and cost-effective approach.
- ATO portal limitations restrict parent/child forms, while the API portal allows expanded lodgment capacity.
- DSPs are considering SFTP, the only wholesale GIR option, and need further security and feasibility insights.
Next steps
The group will review the delivery methods for GIR and domestic lodgments. DSPs’ interest in an SFTP BDE solution for GIR is being assessed, with feasibility and security to follow.
A meeting in July 2025 will cover draft guidance, domestic forms, and an ATO API portal walkthrough, with outcomes published in the DSP Hub.
For any questions about Australia’s adoption of the implementation of global minimum tax and domestic minimum tax working group, please raise a ticket in the DSP service desk.
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