Last modified
On this page
Overview
This page lists the response messages that you may get when making calls to the Global and Domestic Minimum Tax Return API.
The format the response message will take is:
{
"errors": [
{
"code": "Error code will be here",
"detail": "Relevant code detail provided here",
"source": {
"pointer": "source and parameter provided if relevant within"
}
}
]
}Response Messages
| HTTP Status | Response Code | Error detail | Troubleshooting |
|---|---|---|---|
| 422 | GDMT.00001 | Start date must not be earlier than 01/01/2024. | Domestic minimum tax will apply to fiscal years starting on or after 1 January 2024. |
| 422 | GDMT.00002 | Start date must be on the first calendar day of a month. | Provide valid value. |
| 422 | GDMT.00003 | End date must not be earlier than the start date. | Provide valid value. |
| 422 | GDMT.00004 | End date must be the last day of the calendar month. | Provide valid value. |
| 422 | GDMT.00005 | State or Territory Code must be a valid value from the following list: 'ACT','NSW','NT','QLD','SA','TAS','VIC','WA'. | For Australian address, the state or territory code must be a valid code. |
| 422 | GDMT.00006 | Overseas address must not contain any values in StateorTerritory. | For overseas addresses, leave the State and Territory field blank. |
| 422 | GDMT.00007 | Postcode provided is not a valid Australian postcode. | Provide valid value. |
| 422 | GDMT.00008 | For an Australian address, postcode must be provided. | Provide valid value. |
| 422 | GDMT.00009 | Associate entity contact must be provided if the lodging entity type is NOT a Company, Main Entity of a GloBE permanent establishment that is a company or a GloBE joint venture. | Provide the associate contact details for the lodging entity. |
| 422 | GDMT.00010 | Associate entity details must be provided if the group entity type is NOT a Company, Main Entity of a GloBE permanent establishment that is a company or a GloBE joint venture. | Provide the associate entity details for the group entity. |
| 422 | GDMT.00011 | If this entity is to continue with the Australian IIR/UTPR/DMT Tax Return, you must indicate if the entity is required to report an Australian Domestic Top-up Tax Amount (including a nil amount). | Provide the required information. |
| 422 | GDMT.00012 | If the Australian Domestic Top-up Tax Amount indicator is true, an Australian Domestic Top-up Tax Amount must be provided. | If you are obligated to report Australian Domestic Top-up Tax, provide the DMT Top-up Tax amount. For a nil amount, enter zero in the amount field. |
| 422 | GDMT.00013 | If this entity is to continue with the Australian IIR/UTPR/DMT Tax Return, you must indicate if the entity is required to report an Australian IIR Top-up Tax Amount (including a nil amount). | Provide the required information. |
| 422 | GDMT.00014 | If the Australian Income Inclusion Rule Top-up Tax Amount indicator is true, an Australian Income Inclusion Rule Top-up Tax Amount must be provided. | If you are obligated for the Australian Income Inclusion Rule Top-up Tax, provide the IIR Top-up Tax amount. For a nil amount, enter zero in the amount field. |
| 422 | GDMT.00015 | If the Australian Income Inclusion Rule Top-up Tax Amount indicator is true, parent entity type must be provided. | Provide the required information. |
| 422 | GDMT.00016 | If this entity is to continue with the Australian IIR/UTPR/DMT Tax Return and the start date of fiscal year is on or after 01/01/2025, you must indicate if the entity is required to report an Australian UTPR Top-up Tax Amount (including a nil amount). | Provide the required information. |
| 422 | GDMT.00017 | If the Australian UTPR Top-up Tax Amount indicator is true, an Australian Undertaxed Profits Rule Top-up Tax Amount must be provided. | If you are obligated for the Australian Undertaxed Profits Rule Top-up Tax, provide the UPTR Top-up Tax amount. For a nil amount, enter zero in the amount field. |
| 422 | GDMT.00018 | If the entity lodging the return is not the same as the Ultimate Parent Entity (UPE), ultimate parent entity details must be provided. | Provide the required information. |
| 422 | GDMT.00019 | A TFN or ABN must be provided if UPE is located in Australia. | Provide the required information. |
| 422 | GDMT.00020 | If the entity is lodging the GIR in a foreign jurisdiction by UPE or DFE, the domestic lodgment date must not be provided. | If GIR is lodged in foreign jurisdiction, domestic lodge date is not required. |
| 422 | GDMT.00021 | If the entity is lodging or has lodged a GIR in Australia, the lodgment date must be provided. | Provide the required information. |
| 422 | GDMT.00022 | If the UPE has lodged/will lodge the GIR in a foreign jurisdiction, you must indicate if the ATO will receive the GIR from the UPE Jurisdiction under Exchange of Information. | Provide the required information. |
| 422 | GDMT.00023 | If the UPE has lodged/will lodge the GIR in a foreign jurisdiction, you must provide the GIR lodgment date. | Provide the required information. |
| 422 | GDMT.00024 | If the UPE has lodged/will lodge the GIR in a foreign jurisdiction, the details of DFE must not be provided. | If UPE lodged GIR overseas, DFE details are not required. |
| 422 | GDMT.00025 | If a DFE has lodged/will lodge the GIR in a foreign jurisdiction, the details of DFE must be provided. | Provide the required information. |
| 422 | GDMT.00026 | A TFN or ABN must be provided if DFE is located in Australia. | Provide the required information. |
| 422 | GDMT.00027 | If a DFE has lodged/will lodge the GIR in a foreign jurisdiction, the lodgment date must be provided. | Provide the required information. |
| 422 | GDMT.00028 | Currency used in the GIR must be supplied. | If there are any DMT, IIR, UTPR tax amounts, provide the currency used in the GIR. |
| 422 | GDMT.00029 | Exchange rate used to convert from foreign currency to AUD must be supplied. | If there are any DMT, IIR, UTPR tax amounts, provide the foreign exchange rate used to convert currency used in the GIR to AUD. |
| 422 | GDMT.00030 | Currency conversion methodology from another currency to AUD must be supplied. | If there are any DMT, IIR, UTPR tax amounts, provide the currency conversion methodology used. |
| 422 | GDMT.00031 | If Designated Local Entity is lodging the tax return, DLE declaration must be provided. | If you are submitting the tax return in capacity of a designated local entity, select DLED in the Declaration Statement Acceptance field to accept all relevant declaration statements for a designated local entity declaration. |
| 422 | GDMT.00032 | If Group Entity is lodging the tax return, either Group Entity declaration or Insolvency Practitioner declaration must be provided. | If you are submitting the tax return in capacity of a group entity, select GED or GEIPD in the Declaration Statement Acceptance field to accept the relevant declaration statement for a group entity declaration. |
| 422 | GDMT.00033 | If tax agent is lodging the tax return, Tax Agent declaration must be provided. | If you are submitting the tax return in capacity of a registered tax agent on behalf of a designated local entity or a group entity, select TAD in the Declaration Statement Acceptance field to accept all relevant declaration statements for a tax agent declaration. |
| 422 | GDMT.00035 | Declaration date must be a valid date. | Provide a valid date. |
| 422 | GDMT.00036 | If the reporting period start date is prior to 01/01/2025, Australian UTPR Top-up Tax Amount details must not be provided. | The Australian Undertaxed Profit Rule Tax applies to fiscal years starting on or after 1 January 2025. |
| 422 | GDMT.00037 | If the lodging entity is the same as the Ultimate Parent Entity, the UPE name must match the lodging entity name. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00038 | If the lodging entity is the same as the Ultimate Parent Entity, the ABN of the UPE must match the ABN of the lodging entity. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00039 | If the lodging entity is the same as the Ultimate Parent Entity, the TFN of the UPE must match the TFN of the lodging entity. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00040 | If the lodging entity is the same as the Ultimate Parent Entity, the TIN of the UPE must match the TIN of the lodging entity. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00041 | If the lodging entity is the same as the Ultimate Parent Entity, the UPE postal address must match the lodging entity postal address. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00042 | If the lodging entity is the same as the Ultimate Parent Entity, the jurisdiction location of the UPE must match the country in the business address of the lodging entity. | If the lodging entity is the same as the Ultimate Parent Entity, the UPE details will need to be populated with the lodging entity details as applicable. |
| 422 | GDMT.00047 | The TFN of the first Group Entity must match the TFN of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00048 | The ABN of the first Group Entity must match the ABN of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00049 | The ARN of the first Group Entity must match the ARN of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00050 | The entity name of the first Group Entity must match the entity name of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00051 | The business address of the first Group Entity must match the business address of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00052 | The entity type of the first Group Entity must match the entity type of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00053 | The associate entity name of the first Group Entity must match the associate entity name of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00054 | The associate entity TFN of the first Group Entity must match the associate entity TFN of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00055 | The associate entity contact phone number of the first Group Entity must match the associate entity contact phone number of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00056 | The associate entity postal address of the first Group Entity must match the associate entity postal address of the lodging entity. | The lodging entity details must be pre-populated as the first Group Entity on the lodgment in the Combined Global and Domestic Minimum Tax Return. |
| 422 | GDMT.00057 | ABN of lodging entity provided must be the same as ABN provided in the request URI. | The ABN of the lodging entity must be provided in the URI of the request to the Global and Domestic Minimum Tax Return API. |
| 422 | GDMT.EM91532 | Client identifier provided cannot be found | Ensure valid identifiers (TFN/ABN/ARN) are entered. |
| 422 | GDMT.EM778 | Original return already exists for the incoming original return | Check if you need to submit an amendment or an original. |
| 422 | GDMT.EM777 | Original return does not exist for the incoming amended return | |
| 500 | GDMT.EM61012 | Your return cannot be processed. Contact ATO. | Check the lodgment details in the return. Ensure valid and required information are submitted. Contact ATO for further assistance. |
| 422 | GDMT.EM61081 | Your amendment request cannot be processed as the reporting Fiscal Year is different from original lodgment. | |
| 500 | GDMT.EMxxxxx | Your request cannot be processed. Contact ATO. | The error code “xxxxx” can be any other error code not mentioned explicitly on this page. |