How to lodge the Supplementary annual GST return 2025
Email your completed and signed Supplementary annual GST return 2025 to SAGR@ato.gov.au.
If additional lodgment methods are available, we'll let you know when we issue your notice to lodge.
You should have objective evidence to support your responses in the return. However, you do not need to attach evidence or supporting documentation when lodging your return.
If you have concerns about providing the lodgment via email, contact us at SAGR@ato.gov.au to discuss alternative options.
When considering any deferral requests (for example, in exceptional or unforeseen circumstances) we'll apply the criteria in PS LA 2011/15 Lodgment obligations, due dates and deferrals. Any deferral requests should also be sent to SAGR@ato.gov.au.
Administrative penalties
If we notify you of a requirement to lodge a Supplementary annual GST return, you must lodge by the specified due date.
You must complete the return correctly and with reasonable care. This means taking the same care that could be expected of a reasonable person in your position.
Administrative penalties will apply if you:
- fail to lodge on time, including for significant global entities
- make a false or misleading statement, including omissions regardless of whether there is a shortfall.
If you lodge on time, respond to each of the questions in good faith and have objective evidence to support your responses, we wouldn't expect to apply penalties in relation to the statement in the return. Usual considerations around interest and penalties apply in relation to any shortfalls.
For more information about compliance and penalties, see:
- Significant global entities – penalties
- PS LA 2011/19 Administration of the penalty for failure to lodge
- PS LA 2012/4 Administration of the false or misleading statements penalty – where there is no shortfall amount.
More information
If you have any questions about the Supplementary annual GST return, you can email us at SAGR@ato.gov.au.
Return to Instructions to complete the Supplementary annual GST return 2025.