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ATO Developing Guidance on Pillar Two Lodgment Obligations and Transitional Approach

|Approved Changes|Australia
Australia

The Australian Taxation Office (ATO) has updated its plans for developing advice and guidance on international issues, including guidance in relation to the Pillar Two global minimum tax. This includes guidance on Pillar Two lodgment obligations and the ATO's transitional approach, as well as updated guidance on private rulings and web content (guidance) in relation to Pillar Two.

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[4154] Pillar Two lodgment obligations and the ATO's transitional approach [new]

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Global and dom…

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