The supplementary annual GST return (SAGR) is an annual reporting requirement for Top 100 and Top 1,000 taxpayers who have received a GST assurance rating through a GST assurance review. The information provided will enable a more tailored and less resource intensive justified trust review for many taxpayers.
Public and multinational businesses that received a GST assurance rating through a Top 100 or Top 1,000 assurance review on or before 30 June 2025 will need to lodge a SAGR in 2026.
We'll directly contact those that nee d to lodge a SAGR. To ensure you receive our correspondence, review and update your contact details if necessary. We’ve now published the SAGR and supporting content for 2026:
- supplementary annual GST return 2026
- SAGR instructions – a step-by-step guide on completing each section.
There have been no material changes to the return or instructions compared to the last financial year.
For more details, including due dates and lodgement information, visit the SAGR page.
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