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Brief
On [15/05/2025], the Australian Taxation Office (ATO) issued an update regarding Lodging, paying and other obligations for Pillar Two. Four new lodgment requirements are introduced as part of Australia's global and domestic minimum tax, including the GloBE Information Return (GIR), Foreign lodgment notification, Australian IIR/UTPR Tax Return (AIUTR), and Australian DMT Tax Return (DMTR).
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