Who is affected
In-scope Part 4AA entities of multinational groups and their tax representatives.
What is confirmed
IRD enabled electronic return filing and access to assessment notices through the Pillar Two Portal for relevant fiscal years beginning on or after 1 January 2025. This is a service-functionality update, not a new tax introduced on 26 October.
The next step
Confirm group scope, portal access, signing authority and the entity’s filing deadline.
Primary source published: 26 October 2026
Event date: 26 October 2026
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.