Source: New South Wales Government 2
8 May 2025
This notice affects importers of fresh horticulture produce and brokers.
The Department of Agriculture, Fisheries and Forestry (DAFF) has approved the publication of import conditions for fresh jujubes (Ziziphus jujuba) from China for human consumption.
This approval has followed completion of the…
Source: New places to play in Gungahlin
Starting a small business is an exciting journey, but it comes with important tax and super obligations. The ATO is here to help you get ready for business and stay on the right track.
A business involves continuous and repeated activities aimed at making a profit. Even a one-off transaction can be considered a business if it’s intended to be repeated or is the first step in starting a business.
Not all money-making activities qualify as a business. Activities done as an employee, hobbies, or simple investments like holding shares or renting out property through an agent, are not considered businesses.
Will Day, the Deputy Commissioner of Small Business, supports small businesses in meeting their tax obligations. Small businesses are vital to the Australian economy. They drive innovation, creating jobs and fostering community spirit.
The Getting it right campaign supports small businesses in getting their tax obligations right. Ready for business is a key focus area within this campaign. It provides small businesses with resources and guidance to start their journey on the right foot, including:
For more information, visit Ready for business.
Source: New places to play in Gungahlin
Two Sydney-based leaders of an Australian criminal syndicate have been stripped of more than $8.7 million in assets for their roles in an elaborate gold bullion GST fraud.
Orders made by the Supreme Court of New South Wales resulted in those assets being forfeited to the Commonwealth.
It followed a complex, decade-long AFP-led Criminal Assets Confiscation Taskforce (CACT) investigation, codenamed Operation Nosean. The CACT brings together the resources and expertise of the AFP, Australian Border Force (ABF), Australian Taxation Office (ATO), Australian Criminal Intelligence Commission (ACIC) and AUSTRAC.
The CACT investigation began in 2012 after intelligence highlighted the apparent purchase of notably high quantities of pure gold bullion – known as PAMP gold – from a broker in Sydney. This intelligence suggested the gold was being used for large-scale GST fraud.
At the same time, the ATO advised the CACT they had identified an unusual pattern of large GST refunds being paid to several gold refiners in Sydney and Melbourne.
Both the CACT and ATO continued their investigations in parallel.
What subsequently emerged was the picture of an incredibly complex criminal operation that fit the definition of ‘missing trader fraud’. This involves the fictitious transaction of traded goods between companies within a chain to evade tax obligations.
In this case, the backdrop for the offending was Australia’s then gold bullion arrangements, which provided an exemption on the payment of GST for ‘investment-grade’ gold bullion – as distinct from ‘scrap’ gold, which was subject to GST.
Here’s a simplified description of how it worked:
In total, the criminal syndicate was found to have fraudulently claimed tax refunds between 2012-2013, before the CACT investigation led to the restraint of their assets.
In February 2025, after forensically piecing together the full story of the fraud’s operation and financials as well as the outcome of the ATO’s investigation, the AFP-led CACT obtained court orders which resulted in the assets of the two Sydney-based syndicate members being forfeited to the Commonwealth.
The items included:
This followed the jailing in December, 2023, of the two Sydney-based syndicate members – a Neutral Bay man, 49, and an Ashfield man, 57. They were both sentenced to eight years’ imprisonment, with a non-parole period of four years and six months, after being found guilty of two counts each of conspiring to dishonestly cause a loss to the Commonwealth, contrary to section 135.4(3) of the Criminal Code (Cth) (Tax Fraud Offending).
Speaking to the forfeiture of the assets, head of the CACT, National Manager Criminal Assets Confiscation Stefan Jerga said it was a direct result of law enforcement cooperation and the tenacity of investigators.
“The nature of this crime was extremely intricate and took a significant amount of effort, time and commitment to untangle the web and identify the complex ownership structures set up to hide the true beneficiaries and wealth of these criminals,” National Manager Jerga said.
“With the persistent work of all involved including the ATO, all partner agencies and the CACT’s forensic accountants, lawyers, financial experts and investigators, we were able to deconstruct and dismantle this illegal operation.
“Our message to criminals is clear – no matter how complex or elaborate your systems or network, the AFP and its law enforcement partners will work to no end and no set time limit to find you, bring you before the courts and confiscate any proceeds of crime.”
ATO Deputy Commissioner John Ford welcomed the result from the CACT investigation.
“This result shows that the consequences do not end at the conviction and should serve as a strong deterrent to those in the community considering similar behaviour,” Mr Ford said.
“The ATO will continue to work with, and support, our partner agencies by sharing resources and capabilities to ensure those who break the law are held to account.”
In 2017, an amendment was introduced to the Goods and Services Tax Act 1999 (Cth), which shut down the loophole on the ability to claim GST input tax credits on second-hand precious metals.*
The AFP-led CACT, which brings together the resources and expertise of the AFP, Australian Border Force, Australian Taxation Office, Australian Criminal Intelligence Commission and AUSTRAC, was permanently established in 2012 as a proactive and innovative approach to trace, restrain and ultimately confiscate criminal assets.
The highly skilled members of CACT are located Australia-wide and comprise police, financial investigators, forensic accountants, litigation lawyers and partner agency specialists.
The Commonwealth’s proceeds of crime laws provide tools for the restraint and forfeiture of proceeds and instruments of crime, as well as financial penalty and unexplained wealth orders. While the CACT litigates matters in the courts, restrained assets are managed on behalf of the Commonwealth by the Australian Financial Security Authority (AFSA).
At the conclusion of successful legal proceedings, confiscated assets are then liquidated by AFSA, with the proceeds placed in the Commonwealth Confiscated Assets Account (CAA). These funds can then be distributed by the Attorney-General to benefit the community through crime prevention, intervention or diversion programs relating to the illegal use of drugs or other law enforcement initiatives across Australia.
Since July 2019, CACT has restrained more than $1.2 billion in criminal assets, including houses, cars, yachts, cryptocurrency, fine art and luxury goods.
*Background
When the New Tax System (Goods and Services Tax) Act 1999 was enacted, it provided an exemption on the payment of Goods and Services Tax (GST) applicable to ‘investment-grade’ gold bullion (gold that had been stamped into bars and coins) on the basis it was considered a form of currency.
Investment-grade gold bullion was made distinct from ‘scrap’ gold or gold that had changed its form by either being damaged, melted down or because it came in the form of jewellery, which was subject to GST.
This distinction created a loophole which was exploited by criminals who would purchase GST-free bullion and change its form into scrap gold. They would then sell it to precious metals dealers and jewellers, adding 10 per cent GST. Instead of remitting the GST owed to the ATO from the sale of the scrap gold, offenders would claim input tax credit (ITC) exemptions applicable to the sale of second-hand goods and keep the profit.
In 2017, an amendment to the Goods and Services Tax Act 1999 (Cth) was introduced to ensure entities engaged in transforming the form of a precious metal they acquire, can no longer exploit the special GST treatment on second-hand goods by claiming net input tax credits.
CDPP case report *External Link
Source:
Demonstrations and protests may increase in the days leading up to and on days of national or commemorative significance, including the anniversary of the start of civil unrest on 13 May. Avoid demonstrations and public gatherings. Demonstrations and protests may turn violent at short notice. There’s still a high police and security presence in country. Be aware of your personal security and belongings. Isolated security incidents, including arson, may occur across the territory. Some essential services are affected. Monitor local media and follow the advice of local authorities (see ‘Safety’).
We advise exercise a high degree of caution in Noumea and western coastal areas between Kone and Noumea. We also continue to advise reconsider your need to travel to other parts of the country, including Loyalty islands and IIes de Pins and inland of the western coastal areas on Grand Terre, including on some major roads (see ‘Safety’).
Source: Northern Territory Police and Fire Services
The ABC series Austin was filmed in Canberra.
As a local, there’s nothing quite like seeing Canberra on screen.
Whether it’s a spot in your neighbourhood, a cultural institution or our bushland, Canberra has been a backdrop to several films and television shows.
Here are some of the locations that have been featured on screen:
This is one of many Canberra locations used to film the ABC comedy series, Austin. The Hyatt is a regular feature and appears as the ‘Canberra Hotel’ in the show.
Some of the other Canberra locations that were used for filming include:
Blacklight is an action film starring Liam Neeson and set in Washington DC. During 2021, an action scene was filmed on the streets of Canberra. Despite being edited to look as though the scene took place in DC, Canberra residents will recognise some familiar scenery.
Notable locations include:
The political thriller television series Secret City was filmed inside of Parliament House. You’ll see the prime minister’s office, the Press Gallery, and the building’s exterior to name a few.
Some other Canberra locations you’ll spot include:
Other TV shows and films that feature Parliament House include:
Somersault is a 2004 drama film starring Abbie Cornish and Sam Worthington. Most of the film is set in Jindabyne, but some of it was filmed in Canberra. Kambah Inn is featured, and some Canberrans will recognise the old Belconnen Interchange.
Mabo tells the life story of Eddie ‘Koiki’ Mabo and his part in the landmark case that overturned the doctrine of terra nullius. It starts Jimi Bani and Deborah Mailman and The High Court of Australia is visible in the film.
The High Court of Australia also featured briefly in film The Castle. It is the setting for Darryl Kerrigan’s (played by Michael Caton) legal battle to protect his family home.
Skate parks and Kingsley’s Chicken are two of Canberra’s most popular locations for teenagers. It’s fitting that they are featured in the 2013 film Galore. The film is set in suburban Canberra and tells the story of a group of teenagers in the lead up to the 2003 bushfires. Scrivener Dam is also visible in part of the film.
Blue World Order is a 2017 film directed by Ché Baker and Dallas Bland. It’s set in a post-apocalyptic world and stars Titanic actor Billy Zane. There is even a cameo from ACT Chief Minister Andrew Barr.
The iconic Black Mountain Tower is visible in the film. Scenes were also shot at the Australian National University and Wee Jasper Caves.
Get ACT news and events delivered straight to your inbox, sign up to our email newsletter:
Source: New places to play in Gungahlin
Last year we announced the introduction of the Supplementary annual GST return for large businesses that have had a GST assurance review. The return will allow us to better tailor our engagement with taxpayers and will enable more targeted justified trust reviews requiring less resource investment for many taxpayers. Taxpayers who have high levels of assurance are expected to benefit the most as they’ve already adopted good practice governance and systems practices.
To support the implementation of the return, we conducted a pilot program with a small number of Top 100 and Top 1,000 taxpayers. The focus of the pilot was on the clarity and functionality of the questions. Feedback from taxpayers helped us refine the return to enhance its overall effectiveness, while ensuring that it’s straightforward and user friendly.
If you need to lodge a Supplementary annual GST return, we’ll have notified you via email late last year. You’ll also receive a notice to lodge by email and post approximately 4 months before the lodgment due date. For early December balancers, this means you’ll receive your notice to lodge in May, with the return being due on 21 August. All due dates are available on our website at Supplementary annual GST return.
If your contact details have changed recently, make sure you update your details so you don’t miss our correspondence.
A copy of the Supplementary annual GST return 2025 and instructions for completing the return are available on our website.
We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.
Read more articles in our online Business bulletins newsroom.
Subscribe to our free:
Source: New South Wales Community and Justice
A Bellerive man has been arrested and charged with grooming offences, police alleging he used social media to entice a person aged under 16 to self-produce child abuse material.
The 34-year-old man was arrested on Wednesday after members of the Tasmanian Joint Anti-Child Exploitation Team (JACET) executed a search warrant as part of the team’s investigation into the detection of a child being groomed via social media.The Tasmanian JACET is comprised of members of the High-Risk Child Exploitation Unit (Tasmania Police) and the Australian Federal Police.
During the search, police located and examined numerous mobile devices.
As a result, a 34-year-old man was arrested and charged with using a carriage service to groom persons under 16 years of age, contrary to section 474.27 of the Criminal Code Act 1995 (Cth).
The man appeared in the Hobart Magistrates Court on Wednesday night and has been bailed, with strict conditions, to reappear in court in late June.
Online child abuse is a serious crime type. Tasmania Police, with the support of its partners, is committed to stopping these crimes and keeping our children safe.
If you have seen inappropriate behaviour online that you suspect is child abuse, report it:
• If the child is in immediate danger, call 000.
• Call 131 444
• Report online to the Australian Centre to Counter Child Exploitation (ACCCE) https://www.accce.gov.au/report
Source: New places to play in Gungahlin
The Supplementary annual GST return must be lodged by public and multinational businesses who receive a GST assurance rating through a Top 100 or Top 1,000 assurance review.
We’ll notify you if you are required to lodge the supplementary return.
Read more about the Supplementary annual GST return, when it’s due and how we use the information reported to us.
You will need to download and complete the Supplementary annual GST return 2025 (NAT 75615, PDF 242KB)This link will download a file form. The return uses scrollable fields, so you can expand the amount of text in your responses. You may need to select ‘enable all features’ to complete the form. To ensure that your complete response is captured, do not print the return once you have completed it.
Use the Instructions to complete the Supplementary annual GST return 2025 to help you complete the return.
Email the completed Supplementary annual GST return to SAGR@ato.gov.au.
If additional lodgment methods are available, we’ll let you know when we issue your notice to lodge.
For help preparing the return, see Instructions to complete the Supplementary annual GST return 2025.
You should have objective evidence to support your responses in the return. You don’t need to provide any documentation when lodging your return. However, we may ask you for supporting evidence later.
Source: New places to play in Gungahlin
We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.
If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.
Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.
If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Source: New places to play in Gungahlin
The Tax OmbudsmanExternal Link is an independent statutory office that strives to improve the administration of the tax laws for the benefit of the community.
It provides independent advice and assurance to individual taxpayers and the community, government, parliamentary committees and ministers (as appropriate), through investigations, reviews and reports. This helps to ensure that Australian taxation administration laws are operating effectively and consistently and align with community expectations.
Potential review topics for investigation are identified from:
The Tax Ombudsman publishes information about current investigationsExternal Link and reports of completed investigationsExternal Link.
The Protocol between the ATO and Tax Ombudsman (PDF, 2.4MB)This link will download a file outlines the nature of the co-operative working relationship between the agencies.
The Tax Ombudsman and the ATO are currently in the process of updating the operational guidelines for both the review and complaint handling processes.
Individual clients are able to lodge complaints with the Tax Ombudsman if they have been unable to resolve a complaint directly with the ATO.