ATO Updates Guidance on Pillar Two Global Minimum Tax and Holding Information Session in April

The Australian Taxation Office (ATO) has announced the publication of updated guidance on Lodging, paying and other obligations for Pillar Two, as well as a Pillar Two information session it is holding in April 2026. The ATO has also updated guidance on:

• Pillar Two interactions with other provisions
• Specific issues for Pillar Two
• Tax consolidated group lodgments for Pillar Two
• When and how the Pillar Two rules apply

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Pillar Two: updated guidance and April information session

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