- The Australian Taxation Office has released the 2026 Supplementary annual GST return (SAGR) along with detailed instructions, with no material changes from the prior year.
- The SAGR is an annual reporting requirement for Top 100 and Top 1,000 taxpayers that received a GST assurance rating, and is intended to support a more tailored, less resource‑intensive justified trust review.
- Public and multinational businesses that received a GST assurance rating on or before 30 June 2025 must lodge the SAGR in 2026; the ATO will contact affected taxpayers directly and encourages them to ensure contact details are up to date.
Source Orbitax
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