Visa holders data-matching
Visa holders, visa sponsors & migration agents will be reviewed for
compliance in The Department of Home Affairs visa holders data matching program.
This is an initiative developed by The Department of Home Affairs (previously Department of Immigration and Border Protection) and the Australian Taxation Office (ATO).
The program aims to effectively detect and deal with compliance risks within the visa holding population. Specifically, it aims to ensure compliance with registration, lodgement, correct reporting and payment of taxation and superannuation obligations by visa holders, visa sponsors
and migration agents.
The Department of Home Affairs program is also cracking down on the underpayment of employer-sponsored migrants by matching its data with ATO records. The program will use the Tax File Numbers of 457 and 482 visa holders with ATO current records, matching data from 1 July
2017 to 30 June 2020.
How data will be used
The Department of Home Affairs is addressing concerns that employers are failing to pay migrant visa holders at their nominated salary level. Employers who are failing to meet these minimum payment rates may be subject to significant penalties.
The ATO under this data matching program will also ensure that taxpayers within this population of visa holders, visa sponsors and migration agents are:
• Completing correct tax returns and business activity statements
• Meeting registration, lodgement, reporting and payment obligations for Pay-As-You-Go withholding, fringe benefits tax and superannuation guarantee
• Correctly managing and meeting their taxation and superannuation obligations.
Single Touch Payroll
Single Touch Payroll (STP) will make data matching for the ATO and the Department of Home Affairs an automatic process. STP will be mandatory for all businesses irrespective of size from 1 July 2019, subject to pending legislation.
Visa holders and employing sponsors do not need to be concerned where they are compliant with Australian visa and tax obligations. However, if you have concerns that you may not be compliant or would like to discuss a proactive review of your position, please contact us.