Tax
Australia | ATO visa data-matching program
Summary
The Australian Taxation Office (ATO) is conducting a visa data-matching program. It will acquire passenger movement data from the Department of Home Affairs for tax years 2023-24 to 2025-26 (i.e. from 1 July 2023 to 30 June 2026).
The data will be used by the ATO to help ensure individuals and businesses are fulfilling their tax and superannuation reporting obligations.
The detail
The ATO has a comprehensive program of data matching to increase awareness and to ensure compliance. The programs are continually enhanced and expanded. Of particular interest for mobile employees is the visa data matching program.
Visa data matching program
The Australian Taxation Office (ATO) will acquire passenger movement data from the Department of Home Affairs for tax years 2023-24 to 2025-26 (i.e. from 1 July 2023 to 30 June 2026).
Records relating to approx 9 million individuals will be obtained each financial year.
The ATO will collect data relating to active and newly granted visas. This visa data will be matched against ATO data to ensure visa holders and visa sponsors are meeting their tax and super obligations.
The ATO visa data matching program has been operating since 2009. This current program is a continuation of a program that has been operating since 2017.
What data will be obtained?
Records will include identification details (including address history and contact history of visa holders and sponsors), visa grants, all international travel movements undertaken by visa holders (arrivals and departures), visa subclass name and sponsor details (457 visa). Data will be retained by the ATO for 5 years.
What is the objective of this Data Matching Program?
Data will be used by the ATO to help ensure individuals and businesses are fulfilling their tax and superannuation reporting obligations.
The ATO will use the program to identity and address a number of tax risks including:
What does this mean for employers?
The ATO will match visa data of employees against certain sections of ATO data holdings, which could include Single Touch Payroll data. We recommend that you review the arrangements of your mobile employees to ensure the appropriate tax and superannuation treatment has been / is adopted.
Tip: conduct a self-review
Now is a good opportunity to self review the compliance and governance around your visa population. Here are our tips to get you started.
| Tips to conduct a self-review |
| 1. Gather information on all active visa holders. Names, visa types, dates of arrival and departure, sponsoring entity. Consider employees you have sponsored, but also any inbound employees sponsored by a related group entity and working in your business. |
| 2. Assemble your team. Avengers style. You will need HR/mobility as well as tax and payroll. You will need to check that the right tax registrations, PAYG withholding, STP reporting and superannuation has been paid for these employees. Also connected overpage is payroll tax and FBT. |
| 3. Pay special attention to gaps and exemptions. If you’re claiming an exemption, ensure it covers the requisite period, it has appropriate documentation and is reasonable. If data matching produces a discrepancy or gap, the ATO may request information around exemptions claimed. If you find gaps, look to address these as soon as possible, and ahead of any ATO review activity. |
If you’d like a copy of our Mobility Compliance Self-Review Checklist, reach out to your usual Vialto contact, or one of the contacts below.
What does this mean for employees?
Employees should ensure they are comfortable with the tax position adopted in their tax returns or their non-reporting requirement. This includes inbound individuals that may have triggered a tax registration and tax filing obligation in Australia.
Contact us
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Jonathan Dunlea
Partner – Australian Lead
Shane Smailes
Partner – Tax
Stacey Tsui
Partner – Immigration
Further information on Vialto Partners can be found on our website: www.vialtopartners.com
For additional alerts, please visit www.vialtopartners.com/regional-alerts
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
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