Australia Tax Agency Issues Filing Guidance, Completion Instructions for 2025 Supplementary Annual GST Return

The Australian Taxation Office Oct. 2 issued filing guidance and completion instructions for the 2025 supplementary annual GST return, a new information return required starting with the 2024-2025 financial year. The guidance includes that: 1) required filers are public and multinational enterprises (MNEs) that received a GST assurance report or rating through a Top 100 or Top 1,000 assurance review on or before June 30, 2024; 2) the Taxation Office will send taxpayers a notice if required to file the return; 3) the annual return focuses on key governance and GST changes over the year; 4) the first due date ...