The Australian Taxation Office (ATO) has updated its guidance on the Global and domestic minimum tax, including a new section to address the side-by-side package announced earlier in January.

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OECD side-by-side announcement

The OECD has announced an agreement of the Inclusive Framework (IF) on a side-by-side package (Side-by-Side Package [5 January 2026] [PDF, 1.1MB]). The package inc…