TITLE: Australian Tax Update: ATO Visa Data-Matching, Trust Minimum Tax, Scam Alerts and October Deadlines
Check your records as ATO visa data-matching expands
The ATO will receive visa and migration data from the Department of Home Affairs for the 2026–27 to 2028–29 financial years. The program is expected to cover about 9 million individual records per financial year.
The data may include visa applicants’ and sponsors’ address and contact history, visa grants and status, international arrivals and departures, sponsor and migration agent details, visa subclasses, and education provider details for student visa holders.
The ATO can match this information against its own records to check tax and superannuation obligations, identify compliance risks or potential fraud, check ABN eligibility and support compliance with foreign investment rules. The program extends earlier visa data-matching that covered 2023–24 to 2025–26.
Importantly, the Gazette notice does not create a new visa condition or tax obligation. It extends an existing data-matching program. You can read the Federal Register notice and a summary of the ATO announcement.
Keep your details and business reporting consistent
If you are a visa holder, sponsor or Australian business, make sure your records agree across relevant agencies and business systems. Check that:
- Your Home Affairs address and contact details are current.
- Your ABN details and declared business activities reflect what you actually do.
- Income, tax and superannuation records are complete and consistent.
- Your payroll records support the superannuation amounts and dates reported.
This matters whether you operate in Sydney, Melbourne, Brisbane, Perth, Adelaide or regional Australia. Accurate records make it easier to respond if information is queried and help reduce avoidable compliance issues.
Review trust structures before the proposed 30% minimum tax
Treasury’s exposure draft for a 30% minimum tax on discretionary trusts was in circulation in the week ending 9 October 2026. The proposal would apply to relevant income years commencing on or after 1 July 2028. It is a draft, not law.
The proposal is aimed at discretionary trusts. Fixed trusts, deceased estates, special disability trusts and complying superannuation entities are among the stated exclusions. Some income is also proposed to be excluded, including primary production income, qualifying testamentary trust income, certain withholding payments distributed to non-residents and some charity distributions.
The draft would amend the fixed trust definition in Schedule 2F of the Income Tax Assessment Act 1936. That definition could apply across income tax law, including trust loss and franking credit rules and non-resident CGT provisions. Standard unit trust deeds may not meet the proposed requirement for there to be no material discretionary elements affecting beneficiaries’ entitlements.
For details, see the Tax Institute’s TaxVine report and Treasury’s exposure draft announcement.
Start your trust review early
If your business or family group uses a trust, don’t wait until the proposal is finalised to organise your records. Start by:
- Locating the current trust deed and amendments. You need the complete documents to understand the trust’s powers and beneficiaries’ entitlements.
- Reviewing distribution processes. Keep clear records of decisions and distributions, so you can see how the trust operates in practice.
- Identifying any exposure. Ask your legal and tax professionals to review how the draft’s proposed definitions and exclusions may apply to your structure.
- Allowing time for decisions. Any changes to a structure or distribution process may take time to assess and implement.
The draft may change before becoming law. Treat this as a preparation point, not a settled tax outcome.
Stop ATO impersonation emails before they compromise your business
The ATO is warning Australian businesses and tax professionals about impersonation emails, including messages about a “payment update” or “income statement review.” Links in these emails may install remote-access software, allowing scammers to control the recipient’s device.
The ATO says it will never send unsolicited emails containing hyperlinks or attachments, or ask you to log in to myGov through an email link. Read its scam alerts and online safety guidance.
Verify messages safely
If you receive a suspicious email:
- Don’t click links, open attachments or enter your login details.
- Go directly to ato.gov.au or my.gov.au by typing the address into your browser.
- If you clicked a link or installed software, disconnect the device from the network and contact your IT support team.
- Call the ATO’s scam hotline on 1800 008 540 if you need to check a suspected ATO communication.
- Forward suspicious emails to ReportScams@ato.gov.au.
A quick verification can protect your business systems, tax records and customer data.
Put these October BAS and super dates in your calendar
The coming weeks include monthly and quarterly BAS deadlines, plus a tax agent lodgment-program date. Check the ATO’s October 2026 due-date guidance and confirm any applicable concessions with your registered agent.
Your checklist
- 21 October 2026: Lodge and pay the September 2026 monthly BAS.
- 28 October 2026: Standard due date to lodge and pay the July–September 2026 quarterly BAS. Eligible electronic lodgers and registered-agent clients may have later dates. Confirm your own due date rather than assuming an extension applies.
- 31 October 2026: Final date for tax professionals to add new clients to the lodgment program and lodge outstanding prior-year returns.
The October quarterly BAS is also a useful compliance checkpoint for the first quarter since Payday Super began on 1 July 2026. Employers must ensure super contributions reach each employee’s fund within seven business days of payday. Review payroll and fund-payment records now, and investigate any rejected, delayed or missing payments. Resolving a potential shortfall early gives you more time to address it.
Credit card payments: check your payment route and fees
The government has funded a transition period for businesses moving away from surcharging on credit card payments. Review how your business accepts card payments, what fees you pass on to customers, and whether your arrangements comply with the current rules.
