TITLE: ATO Data-Matching Expansion: What Ecommerce Sellers and Employers Must Know
1. Review Amazon and eBay sales before the ATO does
The ATO’s online selling data-matching program is collecting information from platforms including Amazon and eBay.
The program covers the 2023–24, 2024–25 and 2025–26 financial years. The ATO expects to receive data relating to approximately 20,000–30,000 account holders each year where annual sales reach or exceed $12,000.
This threshold is a data-collection trigger. It is not a tax-free allowance.
Check what the ATO can see
Depending on the seller and account type, the information provided may include:
- Name and date of birth.
- Residential or business address.
- Phone number and email address.
- ABN, where applicable.
- Business, store and account names.
- Account identification details.
- Registration date and seller status.
- IP address.
- Monthly and annual transaction counts.
- Monthly and annual sales values.
The ATO matches this information against its own records. It can then identify potential gaps between your online marketplace activity and:
- Income reported in tax returns.
- Sales reported through BAS lodgements.
- GST registration status.
- ABN registration.
- Business activity and lodgement history.
The program is designed to identify unregistered businesses, sellers whose hobby activity has become a business, and businesses that may not be reporting all online sales.
The ATO also states that data may be retained for five years. The stated purpose includes education and voluntary compliance, but mismatched records can still lead to questions, reviews or compliance action.
Complete this seller checklist
If you sell through Amazon, eBay or another online marketplace, complete these checks now:
- Reconcile marketplace payouts to your accounting records.
- Separate gross sales, refunds, fees, shipping and GST.
- Confirm that sales in your tax return agree with platform reports.
- Review whether your business should be registered for GST.
- Check that sales made through multiple platforms are consolidated.
- Keep records for overseas sales, imports and exports.
- Confirm that personal and business marketplace accounts are not being mixed.
- Retain platform statements and payment-provider records.
Do not rely only on the cash received in your bank account. Marketplace payouts may be reduced by refunds, fees, advertising charges or reserves. Your accounting records should explain the full transaction flow.
Read the ATO online selling data-matching program protocol and review the related Federal Register gazette notice.
2. Map travelling workers to tax and super obligations
The ATO has gazetted a new passenger movement data-matching program covering the 2026–27, 2027–28 and 2028–29 financial years.
The notice was issued on 24 August 2026. The program is expected to cover approximately 115,000 individuals per year.
The data comes from the Department of Home Affairs and may include:
- Full name.
- Date of birth.
- Arrival and departure dates.
- Passport information.
- Visa status.
- Residency status.
- Citizenship information.
The ATO will use this information to assess possible tax residency, registration, lodgement, reporting and payment obligations.
This matters to employers with workers who travel to or work in Australia. It may affect global businesses, technology companies, agencies and growing SMEs with employees or contractors visiting Australia from overseas.
Do not rely on a simple day-count test
There is no single number of days that automatically determines whether Superannuation Guarantee obligations apply.
Instead, review the nature of the worker’s presence in Australia:
- Is the visit limited to meetings or a conference?
- Is the worker performing a substantive project?
- Are visits recurring or extended?
- Is the worker paid by an overseas or Australian entity?
- Is the person an employee or a contractor for super purposes?
- Is the work being performed for an Australian business or Australian operations?
- Are payroll, travel and HR records consistent?
Under Payday Super, superannuation contributions must reach the relevant fund within seven business days of payday. This means inbound workers must be identified promptly. Waiting until the end of a quarter may leave too little time to correct payroll records and make payments.
Employers should also understand the potential seriousness of reporting failures. Serious failure-to-lodge penalties can reach up to $910,000 per document, depending on the circumstances.
Build an inbound worker control
Ask your HR, payroll and finance teams to share information about:
- International business travel.
- Temporary Australian assignments.
- Remote work performed from Australia.
- Contractors entering Australia for projects.
- Employees paid through overseas payroll.
- Repeated short visits to Australian offices or customers.
Keep a written assessment for each higher-risk worker. Record why Australian tax, payroll and super obligations do or do not apply.
Review the ATO passenger movements data-matching protocol and the ATO passenger movements data details.
3. Separate contractor labour before calculating super
The ATO has released draft Superannuation Guarantee Determination SGD 2026/D1.
The draft addresses contractors who are treated as employees for super purposes because their contracts are wholly or principally for their labour and skills.
The key point is straightforward: calculate super on the labour component of the contractor’s payment.
Equipment, materials and certain travel or reimbursed costs are generally not part of the labour component. However, if an invoice combines labour and non-labour costs into one amount, you must determine a reasonable labour value.
Identify the correct contractor earnings
The labour component may include:
- The contractor’s core work or service fee.
- Hourly or daily labour charges.
- Overtime.
- On-call or standby allowances.
- Other amounts paid for the person’s own labour an
