Terms of use

About these terms

This website is operated by Ardian Law. By using it, you agree to these terms. If you do not agree, please do not use the website.

General information only

The content on this website is general information about the OECD global minimum tax framework, known as Pillar Two. It is not tax, legal, accounting or financial advice and does not take account of any group’s circumstances. Pillar Two outcomes depend on the group’s structure, the jurisdictions in which it operates, the applicable financial period and the rules in force.

Rules and their implementation change frequently, and content may not reflect the latest position. You should obtain advice on your specific circumstances before acting.

Assessment and calculator tools

The Group Exposure Assessment is a demonstration. The Indicative Calculator applies a simplified calculation to figures you enter, which must already be adjusted under the GloBE rules. Neither tool determines whether a group is within scope, what tax is payable, which jurisdiction may collect it or what must be reported. Their outputs are indicative only, are not a filing-ready calculation and must not be relied on as one.

No client relationship

Using this website or submitting an enquiry does not create a client relationship. Services are provided only under a written engagement agreed with the relevant advisor or firm, which sets out the scope of work and who is responsible for it.

Intellectual property

The content and design of this website belong to us or our licensors. You may view and print pages for your own reference, but you may not reproduce, publish or distribute them without our written permission.

Links to other websites

This website links to official sources and other websites we do not control. We are not responsible for their content or availability.

Liability

To the extent permitted by law, we are not liable for any loss arising from your use of, or reliance on, this website or its tools. Nothing in these terms excludes any right or remedy you have under the Australian Consumer Law that cannot lawfully be excluded.

Privacy

How we handle personal information is set out in our privacy notice.

Translations

These terms are also available in Chinese for convenience. If the English and Chinese versions differ, the English version prevails.

Governing law

These terms are governed by the laws of New South Wales, Australia, and you submit to the non-exclusive jurisdiction of its courts.

Changes to these terms

We may update these terms at any time. The current version is always published on this page.