The Australian Taxation Office (ATO) has issued a reminder about lodging a new supplementary annual GST return for large taxpayers on 8 May 2025.
The return is required for those in the Top 100 and Top 1,000 Justified Trust Programs for GST (Goods and Services Tax) who have received a GST assurance rating through a review. The ATO has also included the instructions for completing the return on its website.
Last year, ATO announced the introduction of the Supplementary annual GST return for large businesses that have undergone a GST assurance review. The return is designed to allow for better-tailored engagement with taxpayers and enable more targeted, justified trust reviews, requiring less resource investment for many taxpayers. Taxpayers who have achieved high levels of assurance are expected to benefit the most, as they have already adopted better governance and systems practices.
To support the implementation of the return, a pilot programme was conducted with a small number of Top 100 and Top 1,000 taxpayers. It focused on the clarity and functionality of the return’s questions. Feedback from taxpayers helped refine the return to enhance its overall effectiveness while ensuring it is straightforward and user-friendly.
Taxpayers required to lodge a Supplementary annual GST return were notified via email late last year. Additionally, they will receive a notice to lodge by email and post approximately four months before their lodgment due date. For early December balancers, this means notices to lodge will be sent out in May, with the return due on 21 August 2025.
All due dates are available on the ATO website.
