Pillar Two

Pillar Two: are you ready for the global minimum tax?

A practical guide to the 15% global minimum tax and which Australian groups are in scope.

International Tax Team · Triple Eight Advisory 10 Jul 2026 9 min read
Pillar Two: are you ready for the global minimum tax?
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The 15% global minimum tax is no longer theoretical. For groups above the 750m euro revenue threshold, and for many that participate in a larger group, Pillar Two is a live compliance workstream that touches your ERP, your consolidation and your effective tax rate reporting.

Every quarter, we sit down with clients to translate the Pillar Two global minimum tax into something they can actually act on. This briefing is that conversation, in written form, free of the jargon and thick with the practical detail our partners share around the boardroom table.

Why this matters now

The pace of regulatory and market change means the businesses that thrive are the ones with a rhythm of review, not a scramble at year-end. What used to be an annual check-in is now a rolling discipline, and the firms most exposed are the ones treating advice as a receipt rather than a relationship.

The businesses winning this cycle aren’t the biggest, they’re the ones with the shortest distance between insight and action.

Managing Partner, Triple Eight Advisory

What we’re seeing across our client base

Across agriculture, construction, healthcare and professional services, three patterns keep emerging: forecasts that under-model working capital, structures that no longer match the shape of the business, and succession conversations that arrive five years too late.

  1. Cash flow forecasts rebuilt monthly, not annually, with scenario overlays.
  2. Group structures reviewed against actual (not intended) profit flows.
  3. Succession, insurance and estate planning treated as one conversation.
  4. Board packs re-scoped so they support decisions, not just record them.
Where to start

Book a 30-minute discovery call. We’ll listen first, map the shape of the question, and only then propose a fixed-scope, fixed-fee engagement, no obligation, no surprise invoices.

Book a discovery call

The Triple Eight approach

A partner leads every engagement end-to-end and remains your single point of contact. You’ll never be handed off to junior staff or bounced between departments, and every piece of advice is written down, agreed in advance, and revisited on a cadence that matches your business, not our calendar.

Key takeaways

  • Confirm whether any parent, sub, or joint venture crosses the threshold.
  • Assess data readiness in your ERP for GloBE calculations.
  • Model the effective tax rate impact on your existing structures.