A Complete Guide To Filing Your Supplementary Annual GST Return For 2025
A Complete Guide To Filing Your Supplementary Annual GST Return For 2025
The Australian Tax Office (ATO) is introducing a new requirement for large businesses under the GST assurance programs.
Starting from the 2024–25 financial year, eligible businesses will need to lodge a Supplementary Annual GST Return.
This additional return is designed to streamline future GST assurance reviews and improve the efficiency of the ATO’s engagement with large businesses.
If you are part of the Top 100 or Top 1,000 taxpayers who have undergone a GST assurance review, this is a crucial change you need to be aware of.
In this guide, we’ll explain everything you need to know about the Supplementary Annual GST Return, who is required to lodge it, and what steps you need to take to stay compliant.
What Is The Supplementary Annual GST Return?
The Supplementary Annual GST Return is a new filing requirement for the 2024-25 financial year. It’s designed for large businesses that have had a GST assurance review and received a GST assurance rating.
This return is part of the ATO’s efforts to better tailor their engagement with taxpayers under the Top 100 and Top 1,000 Justified Trust programs for GST.
Who Needs To File?
You’re required to file this return if you:
- Are a public or multinational business
- Have received a GST assurance rating through a Top 100 or Top 1,000 assurance review
- Received one of the following on or before 30 June 2024:
- Top 100 GST Assurance Report
- Top 1,000 Combined Assurance Review report with a GST assurance rating
- Top 1,000 GST Streamlined Assurance Review
If you haven’t received a GST assurance rating, you’re not required to lodge this return.
Deadlines For Lodging The Supplementary Annual GST Return
The deadline for submitting the Supplementary Annual GST Return will depend on your business’s financial year-end.
Below is a table that outlines the due dates based on your business’s reporting period.
| Financial Year End | Due Date |
|---|---|
| December 2024 | 21 August 2025 |
| January, February, March 2025 | 21 November 2025 |
| April, May, June 2025 | 21 February 2026 |
| July, August, September 2025 | 21 May 2026 |
| October, November 2025 | 21 August 2026 |
If you received a GST assurance rating before 30 June 2024, you’ll need to start lodging the Supplementary Annual GST Return from the 2024–25 financial year onwards. Failure to lodge the return by the due date may result in penalties.
What Information Does The Return Cover?
The Supplementary Annual GST Return focuses on several key areas:
- Actions taken on recommendations from your most recent GST assurance review
- Maintenance or improvement of your GST governance
- Material business or systems changes affecting your GST control framework
- Reconciliation between audited financial statements and annualised business activity statements
- Any material uncertain GST positions taken
- Identification and rectification of material GST errors
- Claims for material amounts of credits referable to earlier periods
Filing The Return: What You Need To Know
Once you have been notified that you are required to file the Supplementary Annual GST Return, you will need to download the form from the ATO’s website.
The return can be completed in electronic form and lodged via email to the ATO.
- Objective Evidence: While the return itself does not require supporting documentation, businesses should ensure they retain objective evidence to support the responses they provide in the return. This evidence may be requested by the ATO at a later date.
- Clarity and Functionality: The ATO has piloted the Supplementary Annual GST Return with a small number of businesses to ensure the questions are clear and the process is user-friendly. This helps ensure that filing the return will be straightforward for businesses.
How To Complete And Lodge The Return?
To file your Supplementary Annual GST Return:
- Download the form: Obtain the Supplementary Annual GST Return 2025 (NAT 75615) form from the ATO website.
- Complete the form: Use the Instructions to Complete the Supplementary Annual GST Return 2025 for guidance.
- Lodge the return: Email the completed form to SAGR@ato.gov.au.
Keep in mind that while you should have objective evidence to support your responses, you don’t need to provide documentation when lodging. The ATO may request supporting evidence later.
How The ATO Uses This Information?
The ATO will use the information provided in your return to:
- Assess confidence in correct GST reporting
- Determine the level of ongoing investment in GST governance
- Identify and monitor GST risks
- Differentiate their approach when specific issues require further engagement
For Top 100 program taxpayers, this information will help monitor GST disclosures and outcomes, and inform the scope and intensity of future GST assurance reviews.
Consequences Of Non-Compliance
Failure to lodge the Supplementary Annual GST Return by the due date can result in penalties under Division 31 of the GST Act. These penalties may be significant, so it’s essential to ensure that the return is completed and lodged on time.
Get Expert Help With Your Supplementary Annual GST Return
Filing your Supplementary Annual GST Return for 2025 can be complex, but with the guidance of KPG Taxation experts, you’ll have peace of mind knowing your business remains compliant. Our team of tax experts will assist you in preparing and lodging your return accurately, ensuring all relevant details are covered. Contact us today for professional support and let us handle the paperwork so you can focus on running your business smoothly.
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