Australia Tax Agency Issues Filing Guidance, Completion Instructions for 2026 Supplementary Annual GST Returns

The Australian Taxation Office Feb. 12 issued filing guidance and completion instructions for 2026 supplementary annual GST returns. The guidance includes that: 1) filing is required for public and multinational enterprises (MNEs) that received a GST assurance report or rating through a Top 100 or Top 1,000 assurance review; 2) the Tax Agency will send taxpayers a notice if they are required to file a return; 3) returns are due by Feb. 21 for financial years ending in Q2 2025, May 21 for financial years ending in Q3 2025, and Aug. 21 for financial years ending in October or November ...