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Australia: Guidance on amending global and domestic minimum tax assessments and GIRs

How to amend global and domestic minimum tax assessments and correct a GloBE information return

May 22, 2026

The Australian Taxation Office in March published guidance on how to amend global and domestic minimum tax assessments and correct a GloBE information returns (GIRs) under Pillar Two rules. The guidance:

  • Explains when corrections are required
  • Sets out statutory four‑year amendment periods for income inclusion rule, undertaxed profits rule, and domestic minimum tax assessments
  • Describes the procedures and limitations for amending combined global and domestic minimum tax returns and GIR filings


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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