The Australian Taxation Office (ATO) has updated its plans for developing advice and guidance on international issues, including guidance in relation to the Pillar Two global minimum tax. This includes guidance on Pillar Two lodgment obligations and the ATO's transitional approach, as well as updated guidance on private rulings and web content (guidance) in relation to Pillar Two. --- [4154] Pillar Two lodgment obligations and the ATO's transitional approach [new] Title Global and domestic minimum tax – the implementation of Pillar Two of the OECD/G20 Two-Pillar Solution for multinational businesses in Australia Purpose Australia has implemented the Global Anti-Base Erosion...