Australian Taxation Office Combined Global and Domestic Group Entity Tax Return API

openapi: 3.2.0
info:
  title: Australian Taxation Office Combined Global and Domestic…
  version: 1.1.60
  x-status:
    status: Proposed
  description: 'Operations tagged Combined Global and Domestic Group Entity Tax Return across 2 of this provider''s published API definitions: dsg-global-domestic-minimum-return-child-v1_9.yaml, australian-taxation-office-global-domestic-minimum-group-entity-tax-return-openapi.yml. Each path carries the servers of the definition it was published in.'
servers:
- url: https://{env}/combinedMinimumGlobalDomesticReturn/v1
  description: 'Global and Domestic Minimum Group Entity Tax Return

    '
  variables:
    env:
      default: api.ato.gov.au
      description: 'This is the environment that is going to be used to hit the API

        '
      enum:
      - sandbox.api.ato.gov.au
      - api.ato.gov.au
tags:
- name: Combined Global and Domestic Group Entity Tax Return
paths:
  /clients/ABN/{identifierValue}/globalDomesticReturn/{transactionID}/groupEntity:
    post:
      tags:
      - Combined Global and Domestic Group Entity Tax Return
      summary: This endpoint will allow you to either lodge or amend a Combined Global and…
      description: 'This API is to support the digital lodgement of tax returns for group entities that are subject to Australia''s implementation of the OECD''s Global Anti-Base

        Erosion (GloBE) rules. It facilitates the reporting of obligations under the following components:


        1. Australian Income Inclusion Rule (IIR)

        Applies a top-up tac on Australian parent entities if the group''s effective tax rate in another jurisdiction is below 15%.


        2. Australian Undertaxed Profits Rule (UTPR)

        Acts as a backstop to the IIR, applying a top-ip tax on Australian group entities when profits are not taxed under the IIR.


        3. Australian Domestic Minimum Top-up (DMT) Tax

        Ensures Australia retains primary taxing rights over low-taxed profits within its jurisdiction, consistent with the GloBE rules.


        **Effective Dates**


        - The IIR and DMT apply to fiscal years starting on or after 1 January 2024

        - The UTPR applies to fiscal years starting on or after 1 January 2025.'
      parameters:
      - $ref: '#/components/parameters/contextParam'
      - $ref: '#/components/parameters/transactionID'
      - $ref: '#/components/parameters/identifierValue'
      requestBody:
        content:
          application/json:
            schema:
              $ref: '#/components/schemas/GlobalDomesticMinimumGroupEntityTaxReturnRequest'
        description: Request for lodging or amending the Combined Global and Domestic Minimum Tax Return on behalf on a group entity
        required: true
      operationId: requestGlobalDomesticGroupEntityTaxReturnForm
      responses:
        '202':
          description: Successful Response from Combined Global and Domestic Minumum Group Entity Tax Return
          headers:
            receipt:
              description: This is the BET transaction ID that is associated with the submitted form. This will be passed into subsequent API call to retrieve the PRN for this group entity.
              schema:
                type: string
                pattern: '[0-9]{13}'
                example: '6300000000001'
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/GlobalDomesticMinimumGroupEntityTaxReturnResponse'
              examples:
                GlobalDomesticMinimumGroupEntityTaxReturnResponse:
                  $ref: '#/components/examples/GlobalDomesticMinimumGroupEntityTaxReturnResponse'
        '400':
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiErrorsResponse'
              examples:
                BadRequestExample:
                  $ref: '#/components/examples/SchemaBadRequestResponse'
          description: Bad Request Response
        '401':
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiErrorsResponse'
              examples:
                ApiKeyInvalidExample:
                  $ref: '#/components/examples/ApiKeyInvalidResponse'
                InvalidCredentialExample:
                  $ref: '#/components/examples/InvalidCredentialResponse'
          description: Unauthorized Error responses
        '403':
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiErrorsResponse'
              examples:
                ForbiddenErrorExample:
                  $ref: '#/components/examples/ForbiddenErrorExample'
          description: Forbidden Access Error Response
        '422':
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiErrorsResponse'
              examples:
                UnprocessableEntityExample:
                  $ref: '#/components/examples/UnprocessableEntityResponse'
          description: Unprocessable Entity Response
        '500':
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ApiErrorsResponse'
              examples:
                InternalServerErrorExample:
                  $ref: '#/components/examples/InternalServerErrorResponse'
          description: Internal Server Error Response
    servers:
    - url: https://{env}/combinedMinimumGlobalDomesticReturn/v1
      description: 'Global and Domestic Minimum Group Entity Tax Return

        '
      variables:
        env:
          default: api.ato.gov.au
          description: 'This is the environment that is going to be used to hit the API

            '
          enum:
          - sandbox.api.ato.gov.au
          - api.ato.gov.au
components:
  schemas:
    Source:
      description: An object containing references to the source of the error.
      type: object
      properties:
        pointer:
          description: JSON Pointer [RFC6901] to the associated entity in the request document.
          example: /groupEntityDetails/groupEntityName
          type:
          - string
          - 'null'
        parameters:
          description: A string indicating which URI query parameter caused the error.
          example: context
          type:
          - string
          - 'null'
    Address:
      description: 'This will hold the specific information relating to the address of the group entity lodging the Combined Global and Domestic Tax Return. Can be either the Business or Postal Address Details.

        '
      properties:
        line1:
          description: 'First line of address using free form format, that is used to create a semi structured address.

            '
          type: string
          example: 34 wanderer street
          pattern: ^(?!unknown$|as\s*above$)(?!c\/o|c\/|care\s*of)[a-zA-Z0-9 !@$%&*()\-\=\[\]:;'",.?\/]+$
        line2:
          description: 'Second line of address using free form format, that is used to create a semi structured address.

            '
          type:
          - string
          - 'null'
          example: Unit 8
          pattern: ^(?!unknown$|as\s*above$)(?!c\/o|c\/|care\s*of)[a-zA-Z0-9 !@$%&*()\-\=\[\]:;'",.?\/]+$
        localityName:
          description: 'A word or combination of words, by which a geographic locality/suburb is designated or known.

            '
          type: string
          example: Mt Helen
          pattern: ^(?!unknown$)[a-zA-Z0-9 !@$%&*()\-\=\[\]:;'",.?\/]+$
        stateOrTerritoryCode:
          description: 'The code that is assigned to each Australian State or Territory

            '
          type:
          - string
          - 'null'
          example: VIC
          enum:
          - ACT
          - NSW
          - NT
          - QLD
          - SA
          - TAS
          - VIC
          - WA
        countryCode:
          description: 'This is the code of the country in which the address resides in. This represents the country code as prescribed by AS4590 and inherited from ISO 3166.

            '
          type: string
          example: AU
          enum:
          - AD
          - AE
          - AF
          - AG
          - AI
          - AL
          - AM
          - AN
          - AO
          - AQ
          - AR
          - AS
          - AT
          - AU
          - AW
          - AX
          - AZ
          - BA
          - BB
          - BD
          - BE
          - BF
          - BG
          - BH
          - BI
          - BJ
          - BL
          - BM
          - BN
          - BO
          - BQ
          - BR
          - BS
          - BT
          - BV
          - BW
          - BY
          - BZ
          - CA
          - CC
          - CF
          - CG
          - CH
          - CI
          - CK
          - CL
          - CM
          - CN
          - CO
          - CR
          - CU
          - CV
          - CW
          - CX
          - CY
          - CZ
          - DE
          - DJ
          - DK
          - DM
          - DO
          - DZ
          - EC
          - EE
          - EG
          - EH
          - ER
          - ES
          - ET
          - FI
          - FJ
          - FK
          - FM
          - FO
          - FR
          - GA
          - GB
          - GD
          - GE
          - GF
          - GG
          - GH
          - GI
          - GL
          - GM
          - GN
          - GP
          - GQ
          - GR
          - GS
          - GT
          - GU
          - GW
          - GY
          - HK
          - HM
          - HN
          - HR
          - HT
          - HU
          - ID
          - IE
          - IL
          - IM
          - IN
          - IO
          - IQ
          - IR
          - IS
          - IT
          - JE
          - JM
          - JO
          - JP
          - KE
          - KG
          - KH
          - KI
          - KM
          - KN
          - KP
          - KR
          - KW
          - KY
          - KZ
          - LA
          - LB
          - LC
          - LI
          - LK
          - LR
          - LS
          - LT
          - LU
          - LV
          - LY
          - MA
          - MC
          - MD
          - ME
          - MF
          - MG
          - MH
          - MK
          - ML
          - MM
          - MN
          - MO
          - MP
          - MQ
          - MR
          - MS
          - MT
          - MU
          - MV
          - MW
          - MX
          - MY
          - MZ
          - NA
          - NC
          - NE
          - NF
          - NG
          - NI
          - NL
          - 'NO'
          - NP
          - NR
          - NU
          - NZ
          - OM
          - PA
          - PE
          - PF
          - PG
          - PH
          - PK
          - PL
          - PM
          - PN
          - PR
          - PS
          - PT
          - PW
          - PY
          - QA
          - RE
          - RO
          - RS
          - RU
          - RW
          - SA
          - SB
          - SC
          - SD
          - SE
          - SG
          - SH
          - SI
          - SJ
          - SK
          - SL
          - SM
          - SN
          - SO
          - SR
          - SS
          - ST
          - SV
          - SX
          - SY
          - SZ
          - TC
          - TD
          - TF
          - TG
          - TH
          - TJ
          - TK
          - TM
          - TN
          - TO
          - TP
          - TR
          - TT
          - TV
          - TW
          - TZ
          - UA
          - UG
          - UM
          - US
          - UY
          - UZ
          - VA
          - VC
          - VE
          - VG
          - VI
          - VN
          - VU
          - WF
          - WS
          - YE
          - YT
          - YU
          - ZA
          - ZM
          - ZR
          - ZW
        postCode:
          description: 'The descriptor for a postal delivery area, aligned with locality, suburb or place. Can be used for an Australian or non-Australian address.

            '
          type: string
          example: 3000
      required:
      - line1
      - localityName
      - countryCode
    IdentifierDetails:
      properties:
        identifierType:
          description: 'This will hold the different identifying type information for the group entity in this return.

            '
          type: string
          enum:
          - TFN
          - ABN
          - ARN
        identifierValue:
          type: string
          description: 'This will hold the value of the type of identifier selected in identifierType.

            '
          minLength: 5
          maxLength: 200
          pattern: ^[A-Za-z0-9 `!@%#\$&()_\-=\[\]\{\}\\|;:'",\.\/\?]+$
      required:
      - identifierType
      - identifierValue
    UndertaxedProfitRuleReturn:
      description: 'Will contain whether the group entity has to report UTPR top up tax and if so what that amount is.


        **Note - This object only needs to be present in the request if `continueGlobalDomesticMinimumReturnIndicator` is set to `true`

        and `periodStartDate` is on or after 01/01/2025. Otherwise, you can skip passing in details for this object.**

        '
      properties:
        undertaxedProfitsTopUpTaxIndicator:
          description: "Indicate whether the group entity has the obligation to report a UTPR top up tax amount.\n\n - If `undertaxedProfitsTopUpTaxIndicator` is set to false then there will be no need to pass any UTPR Top-up Tax Amount in the request.\n"
          type: boolean
          example: true
        undertaxedProfitsTopUpTaxAmount:
          description: 'The UTPR top up tax amount for the group entity. If the amount is nil, please enter ''0'' in the field.


            Note - This field only needs to be present in the request if the answer to `undertaxedProfitsTopUpTaxIndicator` is set to `true`.

            '
          type: integer
          example: 2500
          minimum: 0
          maximum: 99999999999
      required:
      - undertaxedProfitsTopUpTaxIndicator
    TANContext:
      type: object
      required:
      - TAN
      properties:
        TAN:
          type: string
    DomesticMinimumTaxReturn:
      description: 'Will contain whether the group entity has to report domestic top up tax and if so what that amount is.


        **Note - This object only needs to be present in the request if `continueGlobalDomesticMinimumReturnIndicator` is set to `true`.

        Otherwise, you can skip passing in details for this object.**

        '
      properties:
        domesticTopUpTaxIndicator:
          description: "Indicate whether the group entity has the obligation to report a domestic top up tax amount.\n\n - If `domesticTopUpTaxIndicator` is set to false then there will be no need to pass any Domestic Top-up Tax Amount in the request.\n"
          type: boolean
          example: true
        domesticTopUpTaxAmount:
          description: "The domestic top up tax amount for the group entity. If the amount is nil, please enter '0' in the field.\n\n**Note - This field only needs to be present in the request if the answer to `domesticTopUpTaxIndicator` is set to `true`. \n"
          type:
          - integer
          - 'null'
          example: 3000
          minimum: 0
          maximum: 99999999999
      required:
      - domesticTopUpTaxIndicator
    GroupEntityAssociateDetails:
      description: "This will hold the speific information related to the primary associate entity for the group entity. \n\n**Note the `groupEntityAssociateDetails` information will not need to be passed\nif `groupEntityType` is passed in as any of the below options:**\n\n- `Company`\n\n- `Main Entity of a GloBE Permanenet Establishment that is a Company`\n\n- `GloBE Joint Venture`\n"
      properties:
        associateEntityName:
          description: 'This is the full name of the associate entity

            '
          type: string
          example: Test Pillar 2 Ltd
          maxLength: 200
          pattern: ^(?![Nn] [Aa]$|[Nn]\'[Aa]$|[Aa]\/[Aa]$|[Nn]\/[Aa]$|[Nn] \/ [Aa]$|[Nn]\/\s[Aa]$|[Nn]\s\/[Aa]$)[A-Za-z0-9 ,-`!@#$%\&()_=\[\]\{\}\|\;:'"\\.\?\/\-]*$
        taxFileNumber:
          description: 'This is the tax file number of the associate entity

            '
          type:
          - string
          - 'null'
          minLength: 8
          maxLength: 9
          example: 111111111
        telephoneAreaCode:
          description: 'Telephone area code of the associate entity.

            '
          type: string
          minLength: 2
          maxLength: 4
          pattern: ^\d+$
          example: '02'
        telephoneNumber:
          type: string
          description: 'This is the phone number of the associate entity.

            '
          minLength: 7
          maxLength: 15
          pattern: ^\d+$
        postalAddress:
          description: 'This is the postal address of the assciate entity.

            '
          $ref: '#/components/schemas/Address'
      required:
      - associateEntityName
      - telephoneAreaCode
      - telephoneNumber
      - postalAddress
    GroupEntity:
      description: 'This will hold the information related to the group entity.

        '
      properties:
        groupEntityName:
          description: 'This is the full name of the group entity.

            '
          type: string
          example: Test Pillar 2 Ltd
          maxLength: 200
          pattern: ^(?![Nn] [Aa]$|[Nn]\'[Aa]$|[Aa]\/[Aa]$|[Nn]\/[Aa]$|[Nn] \/ [Aa]$|[Nn]\/\s[Aa]$|[Nn]\s\/[Aa]$)[A-Za-z0-9 ,-`!@#$%\&()_=\[\]\{\}\|\;:'"\\.\?\/\-]*$
        groupEntityType:
          description: "This is the entity type for the group entity that the Combined Global and Domestic Minimum Tax Return is being lodged for.\n\n**Entity Type Description Table**\n|Entity Type Code| Description                                                                                            |\n|----------------|--------------------------------------------------------------------------------------------------------|                                                                                     \n|COMPY           | Company                                                                                                |\n|GPRTN           | GloBE partnership                                                                                      |\n|TRUST           | Trust                                                                                                  |\n|MCOMP           | Main entity of a GloBE permanent establishment that is a company                                       |\n|NCOMP           | Main entity of a GloBE permanent establishment that is not a company                                   |\n|JVOTH           | GloBE joint venture                                                                                    |\n|JVPRT           | Unincorporated GloBE joint venture that is a GloBE partnership                                         |\n|JVNTP           | Unincorporated GloBE joint venture that is not a trust or GloBE partnership                            |\n|JSPRT           | Unincorporated GloBE joint venture subsidiary where the subsidiary is a GloBE partnership              |\n|JSNTP           | Unincorporated GloBE joint venture subsidiary where the subsidiary is not a trust or GloBE partnership |\n|UENTP           | Unincorporated Group Entity that is not a trust or a GloBE partnership                                 |\n"
          type: string
          example: COMPY
          enum:
          - COMPY
          - GPRTN
          - TRUST
          - MCOMP
          - NCOMP
          - JVOTH
          - JVPRT
          - JVNTP
          - JSPRT
          - JSNTP
          - UENTP
        identifierDetails:
          description: 'At least one of the following identifiers are to be provided TFN/ABN/ARN. If providing both TFN and ABN make sure

            this is for the same group entity.

            '
          type: array
          items:
            $ref: '#/components/schemas/IdentifierDetails'
        businessAddress:
          description: 'This is the business address of the group entity.

            '
          allOf:
          - $ref: '#/components/schemas/Address'
        foreignLodgementNotificationIndicator:
          description: 'This is to indicate whether the lodger has lodged the Foreign Lodgment Notification on behalf of this group entity.

            '
          type: boolean
          example: true
        continueGlobalDomesticMinimumReturnIndicator:
          description: 'This is to indicate whether the lodger will complete the Australian IIR/UTPR and Australian DMT Tax Return on behalf of this group entity.

            '
          type: boolean
          example: true
        domesticMinimumTaxReturn:
          $ref: '#/components/schemas/DomesticMinimumTaxReturn'
        incomeInclusionRuleTaxReturn:
          $ref: '#/components/schemas/IncomeInclusionRuleReturn'
        undertaxedProfitRuleTaxReturn:
          $ref: '#/components/schemas/UndertaxedProfitRuleReturn'
        groupEntityAssociateDetails:
          $ref: '#/components/schemas/GroupEntityAssociateDetails'
      required:
      - groupEntityName
      - businessAddress
      - identifierDetails
      - groupEntityType
      - foreignLodgementNotificationIndicator
      - continueGlobalDomesticMinimumReturnIndicator
    ApiError:
      description: This will hold the response error details.
      type: object
      properties:
        detail:
          description: A human-readable explanation specific to this occurence of the problem.
          example: Object has missing required properties (['periodStartDate'])
          type:
          - string
          - 'null'
        code:
          description: An application specific error code
          example: OAS.VAL.00000
          type:
          - string
          - 'null'
        source:
          $ref: '#/components/schemas/Source'
    GlobalDomesticGroupEntityForm:
      description: This is the response data for a successfully submitted Group Entity Combined Global and Domestic Tax Return
      properties:
        message:
          description: 'Response message to let the lodger know their lodgment was successful.

            '
          type: string
          example: The Combined Global and Domestic Minimum Tax Return was successfully submitted.
        date:
          description: 'Timestamp for when the lodgement was completed.

            '
          type: string
          format: date-time
          example: '2025-06-30T12:30:00+10:00'
        entityName:
          description: 'The name of the group entity which form was lodged for.

            '
          type: string
          example: Mark Martin
        australianBusinessNumber:
          description: 'This is the ABN of the group entity and will be returned if applicable for the group entity.

            '
          type:
          - string
          - 'null'
          example: '12345678901'
        paymentAmount:
          description: "This is the total amount of liabilities the group entity has to pay. \n"
          type: integer
          example: 1450
        paymentReferenceNumber:
          description: 'This is the payment reference number for this group entity. Will be returned if there is an amount to be paid.

            '
          type:
          - string
          - 'null'
          example: '123456789098765432'
      required:
      - message
      - date
      - entityName
      - paymentAmount
    ApiErrorsResponse:
      description: Full error payload returned to client. Will contain multiple errors if there are multiple that get returned.
      properties:
        errors:
          items:
            $ref: '#/components/schemas/ApiError'
          type: array
    GlobalDomesticMinimumGroupEntityTaxReturnResponse:
      description: This is the response for the Combined Global and Domestic Minimum Group Entity Tax Return when successfully submitted.
      properties:
        data:
          $ref: '#/components/schemas/GlobalDomesticGroupEntityForm'
      required:
      - data
    context:
      oneOf:
      - $ref: '#/components/schemas/TANContext'
      - $ref: '#/components/schemas/RANContext'
    GlobalDomesticMinimumGroupEntityTaxReturnRequest:
      properties:
        reportingFiscalYear:
          $ref: '#/components/schemas/ReportingFiscalYear'
        groupEntity:
          $ref: '#/components/schemas/GroupEntity'
      required:
      - reportingFiscalYear
      - groupEntity
    RANContext:
      type: object
      required:
      - RAN
      properties:
        RAN:
          type: string
    IncomeInclusionRuleReturn:
      description: 'Will contain whether the group entity has to report IIR top up tax and if so what that amount is and the parent entity type subject to the tax.


        **Note - This object only needs to be present in the request if `continueGlobalDomesticMinimumReturnIndicator` is set to `true`.

        Otherwise, you can skip passing in details for this object.**

        '
      properties:
        incomeInclusionTopUpTaxIndicator:
          description: "Indicate whether the group entity has the obligation to report a IIR top up tax amount.\n\n - If `incomeInclusionTopUpTaxIndicator` is set to false then there will be no need to pass any IIR Top-Up Tax Amount and \n associated parent entity in the request.\n"
          type: boolean
          example: true
        incomeInclusionTopUpTaxAmount:
          description: 'The IIR top up tax amount for the group entity. If the amount is nil, please enter ''0'' in the field.


            Note - This field only needs to be present in the request if the answer to `incomeInclusionTopUpTaxIndicator` is set to `true`.

            '
          type:
          - integer
          - 'null'
          example: 2000
          minimum: 0
          maximum: 99999999999
        parentEntityType:
          description: "The parent entity type of the group entity subject to the IIR tax.\n\nNote - This field only needs to be present in the request if the answer to `incomeInclusionTopUpTaxIndicator` is set to `true`. \n\n**Parent Entity Type Description Table**\n|Parent Entity Type Code| Description                   |\n|-----------------------|-------------------------------|\n|UPE                    | Ultimate parent entity        |\n|IPE                    | Intermediate parent entity    |\n|POPE                   | Partially owned parent entity |\n"
          type: string
          example: UPE
          enum:
          - UPE
          - IPE
          - POPE
      required:
      - incomeInclusionTopUpTaxIndicator
    ReportingFiscalYear:
      description: 'This will hold the start and end date of the fiscal year that the Combined Global and Domestic Tax Return is lodged for.

        '
      properties:
        periodStartDate:
          description: 'This is the start date of the fiscal year the Combined Global and Domestic Tax Return is lodged for.

            '
          type: string
          format: date
          example: '2024-01-01'
        periodEndDate:
          description: 'This is the end date of the fiscal year the Combined Global and Domestic Tax Return is lodged for.

            '
          type: string
          format: date
          example: '2024-06-30'
        transactionTypeCode:
          description: "This will hold the transaction type of the parent form whether it is an original or amended form.\n\n  **Transaction Type Description Table**\n|Transaction Type Code| Description                                                                                                       |\n|---------------------|-------------------------------------------------------------------------------------------------------------------|\n|ORIGINAL             | Select this for submitting an original lodgment of the Combined Global and Domestic Minimum Tax Return            |\n|AMENDMENT            | Select this for submitting an amendment to update the previously submitted information.                           |\n"
          type: string
          enum:
          - ORIGINAL
          - AMENDMENT
      required:
      - periodStartDate
      - periodEndDate
      - transactionTypeCode
  examples:
    ForbiddenErrorExample:
      summary: Forbidden access error response
      description: Example forbidden access response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"403-01\",\n    \"detail\": \"Forbidden\"\n  }\n  ]\n}"
    InvalidCredentialResponse:
      summary: Invalid Credential error response
      description: Example invalid credential response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"401-01\",\n    \"detail\": \"invalid credential\"\n  }\n  ]\n}"
    ApiKeyInvalidResponse:
      summary: API Key is invalid response
      description: Example api key is invalid response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"401-01\",\n    \"detail\": \"api key is invalid\"\n  }\n  ]\n}"
    UnprocessableEntityResponse:
      summary: Invalid Identifier Unprocessable Entity response
      description: Example invalid identifier response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"PYID.00001\",\n    \"detail\": \"ABN is invalid\",\n    \"source\": {\n      \"parameter\": \"ABNBusiness\"\n    }\n  }\n  ]\n}"
    InternalServerErrorResponse:
      summary: Internal Server Error response
      description: Example internal server error response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"500-01\",\n    \"detail\": \"internal server error\"\n  }\n  ]\n}"
    SchemaBadRequestResponse:
      summary: OAS Schema Bad Request response
      description: Example OAS Schema Bad Request response
      value: "{\n  \"errors\": [\n  {\n    \"code\": \"OAS.VAL.00000\",\n    \"detail\": \"Object has missing required properties (['periodStartDate'])\",\n    \"source\": {\n      \"pointer\": \"/reportingFiscalYear\"\n    }\n  }\n  ]\n}"
    GlobalDomesticMinimumGroupEntityTaxReturnResponse:
      summary: Combined Global and Domestic Minimum Group Entity Tax Return Successfully submitted response
      description: Example Combined Global and Domestic Minimum Group Entity Tax Return Successfully submitted response
      value: "{\n  \"data\": {\n    \"message\": \"The Combined Global and Domestic Minimum Tax Return was successfully submitted.\",\n    \"date\": \"2025-06-31T12:30:00+10:00\",\n    \"entityName\": \"Mark Martin\",\n    \"australianBusinessNumber\": \"12345678901\",\n    \"paymentAmount\": 1450,\n    \"paymentReferenceNumber\": \"123456789098765432\"\n  }\n}"
  parameters:
    contextParam:
      name: context
      required: false
      in: query
      style: deepObject
      explode: false
      description: '

        The `context` parameter specifies the Registered Agent Number (RAN)


        - When a client is submitting a request to lodge or amend the Combined Global and Domestic Minimum tax return for a group entity: `context` is not required

        - When an agent is acting on behalf of the client to lodge or amend the Combined Global and Domestic Minimum Tax Return for a group entity the

        TAN or RAN of the intermediary has to be provided in the context, e.g.: `context[TAN]={TAN}` or `context[RAN]={RAN}`.

        '
      schema:
        type: deepObject
        $ref: '#/components/schemas/context'
      examples:
        RAN:
          summary: Tax Agent - RAN
          value: ?context[RAN]=17801003
        TAN:
          summary: Tax Agent - TAN
          value: ?context[TAN]=17801003
    identifierValue:
      name: identifierValue
      required: true
      in: path
      description: This will be the value of the identifier being passed in. This is to be passed in the URI path.
      schema:
        type: string
        pattern: ^[0-9]{9,11}$
        maxLength: 11
    transactionID:
      name: transactionID
      required: true
      in: path
      description: This will be the receipt Transaction ID you received from the successful submission of the CGDMTR using Global and Domestic Minimum Tax Return API. Ensure to pass this into the URI.
      schema:
        type: string
        pattern: '[0-9]{13}'
        example: '6300000000001'
x-refined-from:
- dsg-global-domestic-minimum-return-child-v1_9.yaml
- australian-taxation-office-global-domestic-minimum-group-entity-tax-return-openapi.yml