Overview
The Australian Pillar Two GIR Form is a jurisdiction-specific tax form used to report Australia’s GloBE Information Return as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT computations in line with Australia’s legislative implementation. This template aligns fully with Australia’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
- Fillable Forms
Automated ready-to-use, fillable Pillar Two forms that are populated from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
- Certified Translations
Orbitax forms come with built in certified tax form translations for handling multilingual tax filings. Review and complete forms in your preferred language, minimizing the potential of errors.
- Validation and Review
Ensure accuracy before submission with automatic validation and review tools. Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Centralized submission tracking dashboard capabilities and official export formats (e.g. XML) will be provided through the system.
- Collaboration
Request missing data, assign review tasks, and track filing progress in real time seamlessly collaborating across teams and time zones. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to create a single source of truth inside the platform.
Form Selection
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
Instruction Language
Access form-filling instructions directly within the platform, available in both the local authority’s language and English (where provided).
Data Input and Workflow Automation
Complete required fields manually or use data-collection workflows to invite stakeholders (e.g., preparers, reviewers, managers) via email. Users with an active GMT license can pull relevant data directly from GMT scenarios which are auto mapped to relevant fields.
Validations
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed GIR in the required formats (PDF, XML).
Transmissions
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
- Supports OECD Pillar Two / GloBE compliance under GIR legislation
- Aligned with Australia’s local GIR implementation rules and guidance.
- GIR Pillar Two Tax form is applicable for fiscal years from 2024 onwards.
- Helps prepare GIR disclosures for in-scope multinational groups.
- Designed to support transitional and safe harbour rules, where applicable.
Benefits of Australia Pillar Two GloBE Information Return (GIR) Form
- Ensure accurate and compliant GIR reporting aligned with Australia’s Pillar Two filing requirements
- Reduce manual data handling and minimize errors in Australia’s GIR submission
- Support consistent and standardized GloBE reporting across all constituent entities
- Keep filings aligned with both OECD GloBE rules and Australia’s local legislation
- Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Australia | GloBE Information Return (GIR) | N/A | E-Filing (ATO) | 01/01/2024 | 06/30/2026 |
FAQs
Who is required to file the Australian GIR Form?
The form applies to in-scope multinational enterprise (MNE) groups subject to Pillar Two that have constituent entities in Australia and are required to report domestic GIR.
Which data points are required to complete this form?
The form is able to capture all required information, such as GloBE income, covered taxes, effective tax rate (ETR) calculations, and QDMTT top-up tax computations, based on Australia’s legislative rules.
Does the form align with OECD GloBE rules?
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Australia’s specific local implementation and guidance.
Is Orbitax able to automatically populate Pillar Two calculation data for the forms?
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar 2 calculations, which are automatically mapped to the appropriate form fields.
What export formats are supported by Orbitax for form filings?
In line with local tax authority, forms completed in the Orbitax platform can be generated and exported in the required formats, including PDF and XML.