The Australian Taxation Office has released the 2026 Supplementary annual GST return and accompanying instructions, confirming continued annual reporting for Top 100 and Top 1,000 taxpayers with a GST assurance rating. While no material changes have been made, affected businesses will be contacted directly and are reminded to keep details up to date with the Australian Business Register, including information linked to the Australian Securities & Investments Commission, to ensure compliance ahead of lodgement in 2026. 

RF Report

The Australian Taxation Office has published the 2026 Supplementary annual GST return along with its supporting instructions on 16 February 2026.

The supplementary annual GST return (SAGR) is an annual reporting requirement for Top 100 and Top 1,000 taxpayers who have received a GST assurance rating through a GST assurance review. The information provided will enable a more tailored and less resource intensive justified trust review for many taxpayers.

Public and multinational businesses that received a GST assurance rating through a Top 100 or Top 1,000 assurance review on or before 30 June 2025 will need to lodge a SAGR in 2026.

Those required to lodge a SAGR will be directly contacted. To ensure receipt of correspondence, contact details should be reviewed and updated if necessary.  It is a legal requirement to inform the Registrar of the Australian Business Register (ABR) within 28 days of changes to registered business details.

These include changes to:

  • postal, email or business address
  • associates
  • main business activity
  • Australian Company Number (ACN) or Australian Registered Body Number (ARBN)
  • public officer (this must be in writing and include the public officer’s name and a contact address)
  • name of trustees.

Notification should also be provided about changes to:

  • entity name or business name registered with the Australian Securities & Investments Commission
  • authorised contact person
  • financial institution account details.

This information is used to update the ABR. The changes may be passed on to other government agencies where authorised to do so.

The SAGR and supporting content for 2026 have now been published:

There have been no material changes to the return or instructions compared to the last financial year.