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16 Jul 2025
5 minute read

ATO releases first Pillar Two guidance – take ‘reasonable measures’ to comply – 16 July 2025

Amelia Teng
David Schultz
ATO releases first Pillar Two guidance – take ‘reasonable measures’ to comply – 16 July 2025
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On 16 July 2025 the Australian Taxation Office released draft guidance regarding global and domestic minimum tax lodgment obligations for the transitional period – the first administrative guidance released on the new Pillar Two rules that were introduced in Australia in 2024.

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Amelia Teng

Amelia Teng

Partner, International Tax
+61 3 8486 1118
David Schultz

David Schultz

Partner, Tax & Legal
+61 421 528 289

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