Australia: Updated guidance on supplementary annual GST return
Notice to file would have been received this month for early December balancers, with the return date being due on August 21, 2025.
The Australian Taxation Office (ATO) issued updated guidance on its supplementary annual goods and services tax (GST) return for large businesses that have had a GST assurance review.
According to the ATO, the supplementary return has been refined to enhance its overall effectiveness with feedback from its pilot program with a small number of Top 100 and Top 1,000 taxpayers.
Businesses involved with the supplementary return would have been notified via email late last year, however a notice to file by email and post will be sent out approximately four months before the filing due date.
The ATO added that the notice to file would have been received this month for early December balancers, with the return date being due on August 21, 2025.
The update copy of the supplementary return for 2025 and instructions for completing the return are available on the ATO website.