A point we emphasise strongly with our clients: compliance in 2026 is active, not passive. The ATO operates a formal visa data-matching programme with the Department of Home Affairs that has been running since 2009 and is publicly gazetted on the ATO website. Under this programme, the ATO collects data on visa holders and sponsors from the Department of Home Affairs each quarter of the financial year, and matches it against its own records to identify potential compliance issues relating to tax, superannuation, and sponsorship obligations. The scope of data matched between the two agencies has expanded over time and employers should assume that salary, occupation, and employment details are within the programme’s reach.
The programme is used to identify sponsors who may be breaching their obligations – including by incorrectly paying sponsored workers – and visa holders who may be working outside their nominated occupation or for an unauthorised employer. Where issues are identified, matters may be referred for investigation by the Department of Home Affairs or the Australian Border Force.
The practical implication for employer sponsors is straightforward. Payroll records, employment contracts, and the details lodged in nomination applications need to be consistent and accurate throughout the entire visa period – not just at the time of lodgement. This is also important for the visa applicant, because it would be important to show the Department at the permanent visa application stage (subclass 186 transition stream) that the nominating business has been compliant with the sponsorship obligations.
If a worker’s role or salary changes materially, those changes need to be assessed and where necessary a new nomination and/or visa application should be considered.
