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 Thursday 20 November 2025. The key outcomes will be added to this page when they become available.
Key outcomes
Below is a summary of the key meeting outcomes. Note: the full outcomes are available in DSP Hub.
General update on implementation of Pillar 2
At this meeting the discussion points were:
- International Developments and OECD Updates
- API product page updates
- Payment reference number API
- Overview of the Open API specifications
A reminder was provided regarding the Pillar Two open information session being held on Tuesday 25 November from 1 pm to 3 pm AEDT.
DSPs were encouraged to:
- Commence building the OAuth dynamic client registration (DCR) API and Health Check API in preparation for the Global and Domestic Minimum Tax APIs.
- Review the updated guidance material and mandatory test scenarios for the APIs published on the DPO website from 24 November.
- Reach out to the DPO team with any questions or comments regarding the updated API guidance or test scenarios.
- Contact DPO to arrange one-on-one walkthroughs for development support if needed during API implementation.
There is currently no planned date to reconvene, however the DPO will reach out to the group as the implementation of the measure progresses and the need to regroup arises.
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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