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Following the initial rollout of Pillar Two rules in Australia, the Australian Taxation Office (ATO) has now released further guidance detailing the lodging, payment, and compliance obligations for multinational enterprise (MNE) groups under the Global Anti-Base Erosion (GloBE) framework.
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As the end of the 2024–25 financial year approaches, individuals have a crucial opportunity to review their income position, superannuation contributions, investments, and deductions to manage their tax affairs efficiently. With significant changes to personal income tax rates taking effect from 1 July 2024, there is scope for tax optimisation, but action must be taken before 30 June.