|Tax Alerts, Information Reporting, Natio ...|Australia
The Australian Tax Office (ATO) has updated its website guidance on administration of Australia's Pillar Two global and domestic minimum tax rules.
Australia's Pillar Two rules are in force and have retrospective application to fiscal years starting on or after 1 January 2024.
The ATO updates include guidance on lodgment, payment and record-keeping requirements for Pillar Two, and how Australia's corporate tax system interacts with Pillar Two.
In-scope groups need to prepare for the financial repor…
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