Global and Domestic Minimum Tax Test Scenarios

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Overview

The test scenarios provided in the sandbox environment are to help you test the use of the Combined Global Domestic Minimum Tax Return API Product in your application software. If you follow the instructions below, you will get the mocked responses as described.

The following test scenarios are a mandatory requirement before production access is granted.

  • Test Scenario 1 - Original lodgment by DLE to report DMT, IIR Liabilities for Fiscal Year 2024
  • Test Scenario 2 - Amendment lodgment by DLE to report DMT, IIR Liabilities for Fiscal Year 2024
  • Test Scenario 3 - DLE to report DMT, IIR, UTPR Liabilities for Fiscal Year starting on or after 1 January 2025
  • Test Scenario 4 - Tax Agent submits a lodgment for DLE to report DMT, IIR, UTPR Liabilities
  • Test Scenario 5 - Insolvency practitioner is authorised by Group Entity to report DMT, IIR, UTPR Liabilities
  • Test Scenario 6 - DLE submits a lodgment with Foreign Lodgment Notification Only
  • Test Scenario 7 - First group entity information doesn’t match that of the lodging entity
  • Test Scenario 8 - Cannot lodge GDMT return with UTPR liabilities for periods with start date before 1 January 2025

Test Scenario 1 - Original lodgment by DLE to report DMT, IIR Liabilities for Fiscal Year 2024

Test Case Purpose: Designated Local Entity submits a valid original lodgment for a combined global and domestic minimum tax return for fiscal year 2024. It consists of three group entities with or without Australian Domestic Minimum Top-up and Australian Income Inclusion Rule tax liabilities.

The lodgment involves calling 2 APIs. Upon successful API submissions, successful messages will be returned in the API responses.  For each of the group entities that have a liability, a Payment Reference Number will be given in the respective API response.

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 

  2. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for each of the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to report DMT, IIR liabilities

Request Information

  • Endpoint: https://sandbox.api.ato.gov.au/combinedMinimumGlobalDomesticReturn/v1/clients/ABN/14088411787/globalDomesticReturn
  • HTTP Verb: POST
  • Lodging Entity ABN: 14088411787
  • Lodging Entity Name: Test Pillar 1 Ltd
  • Group Entity 1 (Lodging Entity) - DMT Liability Amount: $700
  • Group Entity 1 (Lodging Entity) - IIR Liability Amount: $800
  • Group Entity 2 - ABN: 17088268884
  • Group Entity 2 - Entity Name: Test Pillar 7 Ltd
  • Group Entity 2 - IIR Liability Amount: $2000
  • Group Entity 3 - ABN: 49425379391
  • Group Entity 3 - Entity Name: Test Pillar 8 Ltd
  • Group Entity 3 - Continue Domestic Minimum Return: false

Response Information

  • Response type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000001
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API for each group entity reported in combined tax return

Request Information

Response Information (First API call for Group Entity 1 - The Lodging Entity)

  • Response type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header: 
receipt: 6300000000002
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 1 Ltd",
   "australianBusinessNumber": "14088411787",
   "paymentAmount": 1500,
   "paymentReferenceNumber": "123456789012345602"
 }
}

Response Information (Second API call for Group Entity 2)

  • Response type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000003
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 7 Ltd",
   "australianBusinessNumber": "17088268884",
   "paymentAmount": 2000,
   "paymentReferenceNumber": "123456789012345603"
 }
}

Response Information (Third API call for Group Entity 3)

  • Response type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000004
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 8 Ltd",
   "australianBusinessNumber": "49425379391",
   "paymentAmount": 0
   "paymentReferenceNumber": null
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 2 - Amendment lodged by DLE to report DMT, IIR Liabilities for Fiscal Year 2024

Test Case Purpose: Designated Local Entity submits a valid amendment to a previously submitted combined global and domestic minimum tax return for fiscal year 2024. It includes amendments to the Australian Domestic Minimum Top-up and Australian Income Inclusion Rule tax liabilities of the same three group entities reported in the original submission.

The lodgment involves calling 2 ATO APIs. Upon successful API submissions, successful messages will be returned in the API responses.  For each of the group entities that have liabilities more than zero dollars, a Payment Reference Number will be given in the respective API response. 

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 
  1. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for each of the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to amend the tax return

Request Information

Response Information

  • Response type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000005
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API to amend the group entity tax return(s)

Request Information

Response Information (First API call for Group Entity 1 - The Lodging Entity)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000006
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 1 Ltd",
   "australianBusinessNumber": "14088411787",
   "paymentAmount": 2350,
   "paymentReferenceNumber": "123456789012345606"
 }
}

Response Information (Second API call for Group Entity 2)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000007
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 7 Ltd",
   "australianBusinessNumber": "17088268884",
   "paymentAmount": 0,
   "paymentReferenceNumber": null
 }
}

Response Information (Third API call for Group Entity 3)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000008
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 8 Ltd",
   "australianBusinessNumber": "49425379391",
   "paymentAmount": 500,
   "paymentReferenceNumber": "123456789012345608"
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 3 - DLE reports DMT, IIR, UTPR liabilities for Fiscal Year starting on or after 1 January 2025

Test Case Purpose: Designated Local Entity submits a valid original lodgment for a combined global and domestic minimum tax return for fiscal year starting on or after 1 January 2025. It consists of three group entities with Australian Domestic Minimum Top-up, Australian Income Inclusion Rule and Undertaxed Profits Rule tax liabilities. UTPR liabilities will be able to be reported for fiscal year starting on or after 1 January 2025.

The lodgment involves calling 2 ATO APIs. Upon successful API submissions, successful messages will be returned in the API responses.  For each of the group entities that have liabilities more than zero dollars, a Payment Reference Number will be given in the respective API response. 

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 
  1. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for each of the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to report DMT, IIR and UTPR liabilities

Request Information

  • Test Endpoint: https://sandbox.api.ato.gov.au/combinedMinimumGlobalDomesticReturn/v1/clients/ABN/32087112105/globalDomesticReturn
  • HTTP Verb: POST
  • Lodging Entity ABN: 32087112105
  • Lodging Entity Name: Test Pillar 2 Ltd
  • Group Entity 1 (Lodging Entity) - DMT Liability Amount: $1000
  • Group Entity 1 (Lodging Entity) - IIR Liability Amount: $2000
  • Group Entity 1 (Lodging Entity) - UTPR Liability Amount: $2000
  • Group Entity 2 - ABN: 79706657502
  • Group Entity 2 - Entity Name: Test Pillar 9 Ltd
  • Group Entity 2 - UTPR Liability Amount: $3200
  • Group Entity 3 - ABN: 83091895966
  • Group Entity 3 - Entity Name: Test Pillar 10 Ltd
  • Group Entity 3 - DMT Liability Amount: $900
  • Group Entity 3 - UTPR Liability Amount: $1200

Response Information

  • Response Type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000009
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API for each group entity reported in combined tax return

Request Information

Response Information (First API call for Group Entity 1 - The Lodging Entity)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header: 
receipt: 6300000000010
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 2 Ltd",
   "australianBusinessNumber": "32087112105",
   "paymentAmount": 5000,
   "paymentReferenceNumber": "123456789012345610"
 }
}

Response Information (Second API call for Group Entity 2)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000011
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 9 Ltd",
   "australianBusinessNumber": "79706657502",
   "paymentAmount": 3200,
   "paymentReferenceNumber": "123456789012345611"
 }
}

Response Information (Third API call for Group Entity 3)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000012
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 10 Ltd",
   "australianBusinessNumber": "83091895966",
   "paymentAmount": 2100,
   "paymentReferenceNumber": "123456789012345612"
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 4 - Tax Agent submits a lodgment for DLE to report DMT, IIR, UTPR Liabilities

Test case purpose: A registered tax agent submits a valid original lodgment for a combined global and domestic minimum tax return for fiscal year starting on or after 1 January 2025. It consists of 2 group entities with or without Australian Domestic Minimum Top-up, Australian Income Inclusion Rule and Undertaxed Profits Rule tax liabilities.

The lodgment involves calling 2 ATO APIs. Upon successful API submissions, successful messages will be returned in the API responses.  For each of the group entities that have liabilities, a Payment Reference Number will be given in the respective API response. 

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 
  1. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for each of the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to report DMT, IIR and UTPR liabilities

Request Information

Response Information

  • Response Type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000013
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API for each group entity reported in combined tax return

Request Information

Response Information (First API Call for Group Entity 1 - Lodging Entity)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000014
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 3 Ltd",
   "australianBusinessNumber": "77091071699",
   "paymentAmount": 5900,
   "paymentReferenceNumber": "123456789012345614"
 }
}

Response Information (Second API Call for Group Entity 2)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000015
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 9 Ltd",
   "australianBusinessNumber": "79706657502",
   "paymentAmount": 0,
   "paymentReferenceNumber": null
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 5 - Insolvency practitioner is authorised by Group Entity to report DMT, IIR and UTPR Liabilities

Test case purpose: Group Entity submits a valid original lodgment for a combined global and domestic minimum tax return for fiscal year starting on or after 1 January 2025. An insolvency practitioner is authorised to report its Australian Domestic Minimum Top-up, Australian Income Inclusion Rule and Undertaxed Profits Rule tax liabilities.

The lodgment involves calling 2 ATO APIs. Upon successful API submissions, successful messages will be returned in the API responses.  If the group entity has liabilities more than zero dollars, a Payment Reference Number will be given in the API response. 

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 
  1. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to report DMT, IIR and UTPR liabilities

Request Information

Response Information

  • Response Type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000016
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API for each group entity reported in combined tax return

Request Information

Response Information

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000017
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 4 Ltd",
   "australianBusinessNumber": "22089771835",
   "paymentAmount": 1660,
   "paymentReferenceNumber": "123456789012345617"
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 6 - DLE submits a lodgment with Foreign Lodgment Notification Only

Test case purpose: Designated Local Entity submits a valid original lodgment for a combined global and domestic minimum tax return for fiscal year starting on or after 1 January 2025. It consists of two group entities with foreign lodgment only and no obligation for any Australian Domestic Minimum Top-up, Australian Income Inclusion Rule and Undertaxed Profits Rule tax liabilities.

The lodgment involves calling 2 ATO APIs. Upon successful API submissions, successful messages will be returned in the API responses.  Since the group entities in this scenario have no tax liabilities reported, there will be no Payment Reference Number returned. 

  1. Call the Global and Domestic Minimum Tax Return API to submit a combined global and domestic minimum tax return. 
  1. Call the Global and Domestic Minimum Group Entity Tax Return API to submit tax return for each of the group entities reported in the combined tax return.  

Step 1 - Call Global and Domestic Minimum Tax Return API to lodge foreign notification only

Request Information

  • Test Endpoint: https://sandbox.api.ato.gov.au/combinedMinimumGlobalDomesticReturn/v1/clients/ABN/59000036868/globalDomesticReturn
  • HTTP Verb: POST
  • Lodging Entity ABN: 59000036868
  • Lodging Entity Name: Test Pillar 5 Ltd
  • Lodging Entity Same As UPE: false
  • GIR is lodged by DFE in a foreign jurisdiction
  • ATO will be receiving the GIR: true
  • Group Entity 1 (Lodging Entity) - Foreign Lodgment Notification: true
  • Group Entity 1 (Lodging Entity) - Continue Global Domestic Minimum Return: false
  • Group Entity 2 - ABN: 49425379391
  • Group Entity 2 - Entity Name: Test Pillar 8 Ltd
  • Group Entity 2 - Foreign Lodgment Notification: true
  • Group Entity 2 - Continue Global Domestic Minimum Return: false

Response Information

  • Response Type: Informational Message
  • HTTP Status: 201
  • HTTP Reason: Created
  • HTTP Header:
receipt: 6300000000018
  • Payload:
{
 "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
 "date": "YYYY-MM-DDTHH:MM:SS+10:00"
}

Step 2 - Call Global and Domestic Minimum Group Entity Tax Return API for each group entity reported in combined tax return

Request Information

Response Information (First API Call for Group Entity 1 - Lodging Entity)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000019
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 5 Ltd",
   "australianBusinessNumber": "59000036868",
   "paymentAmount": 0,
   "paymentReferenceNumber": null
 }
}

Response Information (Second API Call for Group Entity 2)

  • Response Type: Business Payload
  • HTTP Status: 202
  • HTTP Reason: Accepted
  • HTTP Header:
receipt: 6300000000020
  • Payload:
{
 "data": {
   "message": "The Combined Global and Domestic Minimum Tax Return was successfully submitted.",
   "date": "YYYY-MM-DDTHH:MM:SS+10:00",
   "entityName": "Test Pillar 8 Ltd",
   "australianBusinessNumber": "49425379391",
   "paymentAmount": 0,
   "paymentReferenceNumber": null
 }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 7 - First Group Entity information doesn't match that of the lodging entity

Test case purpose: Designated Local Entity submits an original lodgment for a combined global and domestic minimum tax return. It reports two group entities in the tax return. The first group entity details doesn't match the lodging entity. The lodgment is unsuccessful and error GDMT.00050 is returned.

Request Information

Response Information

  • Response Type: Error
  • HTTP Status: 422
  • HTTP Reason: Unprocessable Entity
  • HTTP Header:
receipt: 6300000000021
  • Payload:
{
  "errors": [
    {
      "code": "GDMT.00050",
      "detail": "The entity name of the first Group Entity must match the entity name of the lodging entity.",
      "source": {
        "pointer": "/groupEntities/0/groupEntityName"
      }
    }
  ]
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 8 - Cannot lodge GDMT return with UTPR liabilities for periods with start date before 1 January 2025

Test case purpose: Group Entity submits an original lodgment for a combined global and domestic minimum tax return for fiscal year starting before 1 January 2025. The group entity reports its Undertaxed Profits Rule tax liabilities. An error GDMT.00036 is returned as Australian UTPR Top-up Tax Amount details must not be provided before 1 January 2025.

Request Information

Response Information

  • Response Type: Error
  • HTTP Status: 422
  • HTTP Reason: Unprocessable Entity
  • HTTP Header:
receipt: 6300000000022
  • Payload:
{
  "errors": [
    {
      "code": "GDMT.00036",
      "detail": "If the reporting period start date is prior to 01/01/2025, Australian UTPR Top-up Tax Amount details must not be provided.",
      "source": {
        "pointer": "/groupEntities/0/undertaxedProfitRuleTaxReturn"
      }
    }
  ]
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Below are some additional optional test scenarios available for your testing. These are not mandatory to obtain production access.

Test Scenario 9 - UPE lodges a combined tax return with incorrect UPE details

Test case purpose: Ultimate Parent Entity (UPE) lodges a combined global and domestic minimum tax return. Ultimate parent entity name provided in Ultimate Parent Entity (UPE) details is not the same as the entity name in the lodging entity details. The lodgment is unsuccessful and error GDMT.00037 is returned.

Request Information

Response Information

  • Response Type: Error
  • HTTP Status: 422
  • HTTP Reason: Unprocessable Entity
  • HTTP Header:
receipt: 6300000000023
  • Payload:
{
  "errors": [
    {
      "code": "GDMT.00037",
      "detail": "If the lodging entity is the same as the Ultimate Parent Entity, the UPE name must match the lodging entity name.",
      "source": {
        "pointer": "/ultimateParentEntity/ultimateParentEntityDetails/ultimateParentEntityName"
      }
    }
  ]
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.

Test Scenario 10 - Retrieve Payment Reference Number for a global and domestic minimum tax return

Test case purpose: Call the Payment Reference Number API to retrieve the payment reference number for a specific combined global and domestic minimum tax return based on the receipt number (transaction ID) of the tax return.

Request Information

Response Information

  • Response Type: Business Payload
  • HTTP Status: 200
  • HTTP Reason: OK
  • Payload:
{
  "data": {
    "transactionId": "6300000000017",
    "roleType": "GDMT",
    "paymentReferenceNumber": "123456789012345617"
  }
}

Go back to the top of the test scenarios page, or go back to the Global and Domestic Minimum Tax page.