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DataTracks Extends Pillar Two Filing Support to Australia and New Zealand

News Provided by ACN Newswire2026-10-28

WEYBRIDGE, UK, Oct 28, 2026 - (ACN Newswire) -DataTracks, a software and services provider for regulatory reporting, has extended its BEPS Pillar Two filing support to Australia and New Zealand. Groups with Australian entities can now prepare and validate their GloBE Information Return (GIR) and the Australian Taxation Office's (ATO) Combined Global and Domestic Minimum Tax Return (CGDMTR) on DataTracks Oxbow, with lodgment carried out by a registered Australian tax agent partner.

The service comes ahead of 31 December 2026, when multinational groups with a 30 June year end, the standard balance date in Australia, must lodge their first Pillar Two returns with the ATO. For many of them it will be the first time the global minimum tax moves out of modelling and provisioning and into an actual filing. In the first global filing cycle, DataTracks completed close to 500 Pillar Two filings for more than 160 clients across 10+ jurisdictions.

DataTracks is listed by HM Revenue & Customs (HMRC) as a commercial software supplier for UK Pillar Two returns and GloBE Information Returns.

"The first cycle showed us where Pillar Two filings come under pressure. It is in the last few weeks before a deadline, when a schema has changed, an identifier has been reused or an access request is still waiting. Australia has more of those moving parts than most, with its own forms, its own lodgment channels and a notification that has to agree with what was filed overseas. Groups headquartered in the UK, Europe and India, and their advisers, have asked us to support their Australian lodgments, and we are now doing that," said Saurabh Satija, VP Sales, UK & Ireland and Global Head, BEPS & Pillar Two, DataTracks.

Why Australia Is Different

Australia applies the full Pillar Two suite. Its income inclusion rule and domestic minimum tax have applied since 1 January 2024, and its undertaxed profits rule since 1 January 2025. An Australian subsidiary therefore carries obligations of its own, wherever its group files the GIR.

Those obligations look different from the European returns most groups filed in the first cycle. The ATO sets out four lodgment requirements, made through two separate returns. The GIR is lodged on its own as an XML file. The other three sit in one form, the CGDMTR, which combines the Foreign Lodgment Notification (FLN), the Australian IIR/UTPR Tax Return (AIUTR) and the Australian DMT Tax Return (DMTR). Where the GIR is filed overseas, the FLN is how the Australian entities tell the ATO where it was filed. A GIR is required even where the top-up tax is nil.

The ATO is also exact about the file itself. Every GIR lodged in Australia must carry the Bulk Business Document Message (BBDM) wrapper, and its message and document identifiers must follow the OECD schema rules. A "successfully submitted" message does not mean the return has been accepted: the ATO validates it afterwards, and a GIR with critical errors has to be corrected and lodged again. Where a group wants to use a tax agent that is not already linked to its ATO account, it has to request the account and role by secure mail before the agent can be nominated, which adds time the group does not control.

The calendar leaves little room. Groups with a 31 March year end were due to lodge their first returns by 30 September 2026. Groups with a 30 June year end follow on 31 December 2026, and calendar-year groups already in scope lodge for their second year by 31 March 2027, on the shorter 15-month window that applies after the first year.

"My advice to any group with Australian entities is to sort out access early," Satija added. "If your lodging agent is not already linked to your ATO account, that request goes by secure mail and sits outside your hands. For 30 June year ends, with the first deadline on 31 December, that is where the timetable is most likely to slip, and the GIR and the FLN cannot be deferred."

How the Service Works

The group or its adviser completes the GloBE computation. The data is entered in a jurisdiction-specific template and checked in Oxbow against more than 200 validation rules and the current ATO specification, with any error traced back to its source cell before lodgment.

Oxbow then builds the GIR in the OECD XML schema with the ATO's BBDM wrapper and identifier rules applied, and prepares the CGDMTR data alongside it. DataTracks' registered Australian tax agent partner lodges both, and the ATO's validation outcome is recorded for each entity.

During the first cycle, when regulators were still finalising validation rules, DataTracks updated the platform weekly so that filings were made against current logic. It has also filed UK Overseas Return Notifications, which serve a similar purpose to Australia's FLN.

New Zealand

New Zealand has taken a different route. It has not introduced a qualified domestic minimum top-up tax, and instead applies an income inclusion rule and undertaxed profits rule from 1 January 2025, with a domestic income inclusion rule for fiscal years beginning on or after 1 January 2026. The GIR is filed with Inland Revenue in the OECD XML format through myIR, unless a foreign-headquartered group files it in a jurisdiction that will exchange it with New Zealand and notifies Inland Revenue. The designated New Zealand constituent entity then files a multinational top-up tax (MTT) return, which Inland Revenue expects to open in myIR in April 2027. DataTracks prepares and validates the New Zealand GIR, including Inland Revenue's rule that message and document identifiers begin with the designated entity's IRD number, for the group or its New Zealand tax agent to file in myIR. It will support the MTT return once it opens.

Availability

Australian lodgment support is available now. New Zealand GIR preparation and validation is also available now, with support for the MTT return to follow when Inland Revenue opens it in April 2027.

About DataTracks

DataTracks is a software and services provider for regulatory reporting. Over 20 years it has served more than 30,000 clients across 25+ countries and delivered more than 450,000 regulatory reports, with support for filings in 35+ jurisdictions, including the United States, the United Kingdom, the European Union, Ireland, Singapore, Malaysia, South Africa and India. Its core solutions cover SEC XBRL and iXBRL filing, HMRC iXBRL and Companies House filing, ESEF and UKSEF reporting, and cross-border tax reporting for CbCR, FATCA/CRS and BEPS Pillar Two through DataTracks Oxbow. DataTracks is listed by HMRC as a Pillar Two software supplier and holds ISO 27001, ISO 9001 and an independently audited SOC 2 Type II report.

Media Contact
Kailash Chandrasekar
VP & Global Head, Marketing
DataTracks
Media Relations: mediarelations@datatracks.com
Phone: +44 20 4514 5352
https://datatracks.com/uk
DataTracks Global Private Limited is headquartered in Singapore, with UK operations run by DTracks Limited, Belgrave House, 39-43 Monument Hill, Weybridge, KT13 8RN.

SOURCE: DataTracks Global Private Limited

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