Who needs to complete the Supplementary annual GST return
Public and multinational businesses who receive a GST assurance rating through a Top 100 or Top 1,000 assurance review must lodge the Supplementary annual GST return.
We'll notify you if you are required to lodge the supplementary return.
Learn 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 2026 (NAT 75615, PDF 260KB)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.
For help completing the return, use our Instructions to complete the Supplementary annual GST return 2026.
How to lodge the return
Email your 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.
Note: You should be aware that the internet isn’t a secure environment. We don’t control the path of inbound and outbound emails, so we can’t guarantee the privacy of personal information sent by email. You should be aware of this risk if you choose to communicate with us by email and include your personal details.
If you have concerns about lodging via email and want to discuss alternative options, contact us at SAGR@ato.gov.au.
How to complete the return
For help preparing the return, see Instructions to complete the Supplementary annual GST return 2026.
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.