ATO Consulting on Draft Practical Compliance Guideline on Global and Domestic Minimum Tax Lodgment Obligations

The Australian Taxation Office (ATO) has published for consultation Draft Practical Compliance Guideline (PCG) 2025/D3, Global and domestic minimum tax lodgment obligations - transitional approach. Australia's global and domestic minimum tax requirements generally apply to fiscal years starting on or after 1 January 2024. The deadline for comments on the PCG is 26 August 2025.

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What this draft Guideline is about

1. Australia's implementation of a 15% global and domestic minimum tax (M…