Who needs to complete the Supplementary annual GST return
The Supplementary annual GST return must be lodged by public and multinational businesses who receive a GST assurance rating through a Top 100 or Top 1,000 assurance review.
We'll notify you if you are required to lodge the supplementary return.
Read more about the Supplementary annual GST return, when it's due and how we use the information reported to us.
How to get the return
You will need to download and complete the Supplementary annual GST return 2025 (NAT 75615, PDF 242KB)This link will download a file form. The return uses scrollable fields, so you can expand the amount of text in your responses. You may need to select 'enable all features' to complete the form. To ensure that your complete response is captured, do not print the return once you have completed it.
Use the Instructions to complete the Supplementary annual GST return 2025 to help you complete the return.
How to lodge the return
Email the completed Supplementary annual GST return to SAGR@ato.gov.au.
If additional lodgment methods are available, we'll let you know when we issue your notice to lodge.
How to complete the return
For help preparing the return, see Instructions to complete the Supplementary annual GST return 2025.
You should have objective evidence to support your responses in the return. You don't need to provide any documentation when lodging your return. However, we may ask you for supporting evidence later.