ATO Publishes New and Updated Pillar 2 Guidance, Including Guidance for Tax Consolidated Groups

The Australian taxation Office published new Pillar Two global minimum tax guidance on 17 December 2025 in relation to Pillar Two interactions with consolidation. This includes the following:

• Tax consolidated group lodgments for Pillar Two, which covers how Pillar Two lodgment obligations apply to tax consolidated groups;
• Top-up tax for tax consolidated groups, which covers how to calculate and allocate top-up tax for tax consolidated groups; and
• Tax consolidated group reporting for Pill…