News

The ATO is actively using departure prohibition orders (‘DPOs’) as part of a broader shift towards strengthening payment performance and debt collection.  A DPO is an enforcement action available to the ATO to prevent certain persons with tax liabilities from leaving Australia without paying their outstanding tax. Since July 2025, the ATO has issued 21...

The ATO is reminding employers that they must pay super guarantee (‘SG’) contributions for eligible employees. Employers need to pay a minimum of 12% (the current SG rate as from 1 July 2025) of each employee’s ordinary time earnings into a complying super fund on a quarterly basis (the due date for the March 2026...

The Administrative Review Tribunal (‘ART’) recently held that a taxpayer had carried on an enterprise of dog breeding for GST purposes. He had lodged activity statements for the quarters ended 30 September 2018 to 31 December 2021 inclusive, claiming input tax credits (‘ITCs’) for the dog breeding activities he carried on from his home (among...

Taxpayers should note that GST credits and fuel tax credits will expire if not claimed within the 4-year credit time limit (i.e., generally four years from the due date of the original BAS in which the taxpayer could have claimed them). Once credits expire, the ATO has no discretion or ability to amend the assessment...

The ATO has advised that it will acquire child support data from Services Australia for the 2025 to 2027 income years, including the following: client identification details (names, addresses, phone numbers, and dates of birth); and child support details (child support identification reference number, child support role type, and child support category). The ATO estimates...