Preparing for Pillar Two | CTS Pillar Two
05/09/2025
If you’re part of a multinational enterprise group operating in Australia, new Global and Domestic Minimum Tax (Pillar Two) lodgement requirements are on the horizon.
From 30 June 2026, Australian subsidiaries, consolidated groups, and joint ventures will need to determine whether they fall within scope, and when exemptions apply.
At SW, we’re already helping clients map their entities, minimise compliance costs, and prepare for lodgement with our CTS Pillar Two software.
Why CTS Pillar Two?
CTS Pillar Two is your comprehensive solution for navigating the complex landscape of OECD Pillar Two calculations. As international tax regulations continue to evolve, it’s crucial for businesses to stay ahead of the curve and ensure compliance with the latest standards set by the OECD.
CTS Pillar Two is designed to be user-friendly, highly flexible, and intuitive. It seamlessly integrates with any internal workpapers, ensuring a smooth and efficient workflow.
Key features
General
- Intuitive calculation methodology: Our user-friendly software simplifies the complex calculations required for Pillar Two compliance
- Excel integration: Easily import your Excel calculations for seamless linking
Workflow
- Team formation and workflow: Assemble project team members, plan workflows, identify information sources and automation approaches and monitor the status of tasks.
- Member attributes recording: Record attributes of MNE Group members to streamline inputs into the GloBE Information Return (GIR).
- Transitional Country-by-Country Safe Harbour (TCSH): Utilise work papers for TCSH calculations and understand your exposure to Pillar Two taxes.
Analysis and reporting
- Automated Status Generation: Automatically generate the status of Pillar Two implementation across jurisdictions where your MNE Group operates.
- Comprehensive Reporting: Generate detailed reports that provide insights into your organisation’s top-up tax exposures, enabling informed decision-making and strategic planning.
- Interactive Dashboard: Access a dashboard with drill-down options and visual depictions.
GloBE calculations
- Automation features:
- Rollover
- Map your trial balance to CTS Pillar Two
- Automated calculations with protected formula cells
- Scalability: Perform GloBE calculations for large MNE groups.
- Enhanced Integrity: Support the integrity of calculations with additional functionalities such as checklists, validations and guidance on relevant adjustments.
Lodgement
- Form Completion and Submission: Complete and lodge required forms, including GIR and Combined Global and Minimum Domestic Tax Return
- Data Conversion: Convert data based on the ATO requirements.
CTS Pillar Two empowers you to navigate the complexities of OECD Pillar Two calculations with confidence and efficiency.
Want to find out more?
To arrange a demo and learn more about CTS Pillar Two, get in touch with our CTS team. A team member will be in touch within the next business day.
