On 9 January 2018, the Commissioner gave notice that the Australian Taxation Office (ATO) will acquire information on taxpayers who are holders of a visa from the Department of Immigration and Border Protection (DIBP). This will assist the ATO to identify non-compliance with taxation and superannuation obligations by the visa holders by electronically matching information with ATO data.

Commencement Date

The ATO will collect the information on taxpayers who hold a visa from the DIBP for the 2018 to 2020 income years.

What information will be collected by the ATO

Under this data matching program, the ATO will obtain the following information:

  • Address history for visa applicants and sponsors
  • Contact history for visa applicants and sponsors
  • All visa grants
  • Visa grant status by point in time
  • Migration agents
  • Address and contact history for migration agents
  • All international travel movements undertaken by visa holders (arrivals and departures)
  • Sponsor details
  • Education providers (educational institution where a student visa holder intends to undertake their study), and
  • Visa subclass name

Purpose of undertaking this data matching program

The ATO are undertaking this data matching program to achieve a number of objectives including:

  • supporting the development and implementation of administrative strategies to treat non-compliance with registration, lodgement, correct reporting and payment of taxation and superannuation obligations by visa holders, visa sponsors and migration agents; and
  • supporting compliance activities under Australia’s foreign investment rules.

Our Recommendation

We recommend that visa holders review their taxation and superannuation records to ensure all their obligations have been satisfied. For example, ensure lodgement of income tax and activity statements are correct (i.e. all income has been disclosed) and any outstanding lodgements or non-disclosures are identified and managed as penalties can apply.

We can assist visa holders with these matters.