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Australia: Summary of key messages from Pillar Two working group meetings

Summary of issues focused on by Pillar Two working group in March and April 2025 meetings

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June 11, 2025

The Australian Taxation Office (ATO) released a summary of the key messages from the March and April 2025 meetings of the Pillar Two Working Group—created to work through the administrative aspects of the Australian implementation of the Pillar Two global minimum tax.

The key messages from those meetings show the working group has focused on the following issues:

  • Tax return forms
  • Issues relating to transitional country-by-country (CbC) reporting safe harbor
  • Exemptions to filing Pillar Two returns
  • Issues relating to tax consolidation
  • Interactions with Australian domestic law
  • Definitions of entity and MNE group


For more information, contact a KPMG tax professional in Australia:

Alia Lum | alum@kpmg.com.au

Amanda Maguire | amaguire@kpmg.com.au

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