GloBE Information Returns (GIR) OECD 2026 specification v1.0

Version
1.0
Original Published Date
Effective Date
Status
Current
Tax Category
Tax preparation
Resource Type
Specifications
Description

The final published package content document and validation rule file for GloBE Information Returns (GIR) OECD 2026 specification version 1.0 is now available.

NB. GIR Message Structure is provided as guidance only. It should always be used in reference to the schema as published by the OECD.

This specification is to be used in the development of software for the electronic lodgment of the GloBE Information Returns (GIR).

File Size Upload date
ATO GIR.0001 2026 Package v1.0 Contents (DOCX) 221.49 KB 25 Mar 2026
ATO GIR.0001 2026 Package 1.0 (ZIP) 174.44 KB 25 Mar 2026
Last modified date