On 16 November, the ATO gazetted a notice indicating that it
will undertake data matching program in respect of temporary visa
holders in order to identify potential non compliance with
Australia's taxation laws
This announcement should not come as a surprise as it follows on
The ongoing Living Away From Home Allowance audits; and
Verification of Medicare Levy Exemptions.
Clearly the Government and Treasury are concerned with revenue
leakage and the ability to return the Budget to surplus as per the
Government's prior year budget predications.
An overview of the Data Matching Measures
The ATO will request and collect the names, addresses and other
details of entities who have applied for various temporary Visa
subclasses between the period 1 July 2008 and 31 March 2011 from
the Department of Immigration and Citizenship.
The Visas to be checked include:
Subclass 457 visa (Business (Long Stay) visa) - this is for
employers who would like to employ overseas workers to fill
nominated skilled positions in Australia.
Subclass 417 visa (Working Holiday visa) - this visa allows
young people (aged between 18 to 30 years) to have an extended
holiday in Australia supplemented by short term employment (no more
than 6 months with the same employer) and study.
Subclass 419 - this visa is for professional academics to visit
Australia on a temporary basis, to observe or participate in an
Australian research project at an Australian tertiary or research
Subclass 420 - this visa is for those who intend to work
temporarily in Australia in the entertainment industry.
Subclass 421 - this visa is for professional and amateur
sportspeople, judges and adjudicators who want to come to Australia
to participate in their field of sport.
Subclass 428 - this visa provides for the temporary stay of
persons who will be full-time religious workers in Australia.
Subclass 442 (Occupational Trainee) - Temporary visa for
persons undertaking a supervised and comprehensive training program
of which at least 70% is workplace based; or post graduate
supervised work experience for professional registration
It will also apply in respect of Visa Subclasses 406,410, 411,
415, 416, 418, 420, 422, 423, 424, 426, 427, 462, 570, 571, 572,
573, 574, 575, 576 and 580.
The information provided by the Department of Immigration and
Citizenship will be electronically matched and analysed with
certain sections of ATO data holdings to identify potential refund
fraud and other non compliance with lodgement and payment
obligations under taxation law.
Records relating to individuals who applied for and were granted
visas under the above subclasses will be matched.
This matching will be carried out in the second quarter of the
The income tax treatment of any property lease incentive will vary, depending on the nature of the inducement provided.
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