The deadline to submit comments is 29 September 2025.
The Australian Taxation Office (ATO) has opened a consultation on 8 September 2025 regarding updates to its Top 100 Goods and Services Tax (GST) program. These changes are aimed at high assurance GST reporters and follow the recent introduction of the Supplementary Annual GST Return (SAGR).
This consultation is being undertaken to seek feedback on proposed changes to the ATO’s top 100 GST program for high assurance GST reporters following the introduction of the SAGR.
The ATO has observed that, due to the assurance achieved over GST within the top 100 population and the introduction of the SAGR, there is potential to further reduce engagement and resource allocation for overall high assurance GST reporters in GST refresh reviews.
Accordingly, the ATO plans to transition GST refresh reviews for high assurance reporters who prepare their own GST Analytical Tool (GAT) prior to lodging the SAGR to an assurance check-in conducted every four years.
Under this revised approach, the ATO will primarily rely on independent tax control testing results and the alignment between accounting and tax to maintain assurance, supplemented by annual profiling.
The consultation will conclude on 29 September 2025.
