False claims, real consequences for GST fraud

Source: New places to play in Gungahlin

The Australian Taxation Office (ATO) continues its uncompromising crackdown on GST fraud, securing 4 further convictions under Operation Protego.

These latest convictions push the total number of individuals held accountable under this operation to 130 sentenced to date, sending an unmistakable message that the ATO will not relent in its pursuit of those who defraud the tax system.

ATO Deputy Commissioner and Serious Financial Crime Taskforce (SFCT) Chief John Ford said Operation Protego is about protecting the integrity of GST.

‘While prosecutions may take time, the ATO is consistently pursuing a broad spectrum of compliance actions against those involved.

‘Every avenue is being leveraged to ensure individuals involved in this fraud face real and lasting consequences,’ Mr Ford said.

The following sentencings show the ATO is working with cross-agency partners through the SFCT, including law enforcement agencies, to bring criminal consequences, not just financial consequences, for GST fraudsters:

  • Mr Bryce Nutley was sentenced to 18 months imprisonment in the Beenleigh District Court after dishonestly obtaining a gain from the ATO, contrary to s135.1(1) of the Criminal Code (Cth). Mr Nutley provided his myGov login details and authentication codes to a third party, and by doing so facilitated the lodgment of false Business Activity Statements (BAS) on his account. As a result of this conduct, he received $50,000 in GST refunds and unsuccessfully claimed a further $24,000 which was stopped by the ATO. Mr Nutley registered an Australian Business Number (ABN) in February 2022, falsely stating he was operating a sole trader business offering lawn mowing or care services. Over a 4-month period, a total of 6 false BAS were lodged in his name. An ATO audit found no evidence of genuine business activity, records, or operational assets. Instead, funds were misused on sports betting, retail purchases, food delivery services, and transfers to family members and friends, including others who have also been sentenced for their involvement in the scheme. Ms Nutley (the accused’s sister), Ms Pakatyilla, and Ms Hoek have previously been sentenced under Operation Protego for their roles in the broader fraud scheme.
  • Ms Samantha Olson was sentenced before the Southport District Court to 18 months imprisonment, to be released on a recognisance after serving 6 months in custody, after fraudulently obtaining approximately $140,000 in GST refunds, and attempting to obtain a further $17,000 from the ATO, contrary to sections 11.1 and 134.2(1) of the Criminal Code (Cth). Between October 2021 and June 2022, Ms Olson lodged 15 false BAS, falsely declaring over $1.8 million in expenses despite reporting little to no income. An ATO audit found no evidence of genuine business operations, and all lodgments were deemed fraudulent. The funds were spent on furniture, food, and general shopping, with no indication of legitimate business-related expenditure.
  • Ms Jade Parviainen was sentenced to 22 months imprisonment in the Melbourne County Court after fraudulently obtaining $230,720 in GST refunds and attempting to claim an additional $49,947, contrary to sections 11.1 and 134.2(1) of the Criminal Code (Cth). In August 2021, Ms Parviainen registered for an ABN, claiming to operate a Dental Laboratory. Over the following months, she submitted 9 false BAS. An ATO audit found she was not operating a legitimate business enterprise, deeming all lodgments fraudulent. Ms Parviainen was released immediately under a recognisance release order, requiring her to be of good behaviour for 24 months. Ms Parviainen was also ordered to make reparation in the sum of $230,720.
  • Ms Sharni Lipscombe was sentenced to 3 and a half years imprisonment for fraudulently obtaining $269,393 in GST refunds contrary to section 134.2(1) of the Criminal Code (Cth). Ms Lipscombe was also sentenced to 2 years imprisonment for attempting to obtain a further $86,331 in GST refunds, contrary to sections 11.1 and 134.2(1) of the Criminal Code (Cth). All sentences were to be served concurrently. A non-parole period of 12 months was fixed and reparation was ordered for $269,393. She had registered for an ABN in February 2015, stating she operated a beauty services or salon operation business. However, between October 2021 and May 2022, she submitted 17 BAS, falsely declaring her business had made over $4.4 million in purchases and over $440,000 in sales. An audit conducted by the ATO revealed that Ms Lipscombe was not operating a business, and the amounts reported on the BAS were false. Ms Lipscombe’s only source of income was government pensions and allowances. Ms Lipscombe pleaded guilty to all charges.

These matters were prosecuted by The Office of the Director of Public Prosecutions (Cth) following a referral from the ATO.

You can confidentially report suspected tax crime or fraud to us by making a tip-off online or calling 1800 060 062.

For more information about Operation Protego including recent sentencings, visit ato.gov.au/protego.

Notes to journalists

As part of Operation Protego, the ATO has applied treatment against more than 57,000 alleged offenders. Those involved in this fraud have already been handed in the order of $300 million in penalties and interest.

As at 31 July 2025, 126 people have been convicted with a range of sentencing outcomes, including jail terms of up to 7 years and 6 months and with orders made to restrain real property.

The ATO has finalised 64 investigations and referred 54 briefs of evidence to the Commonwealth Director of Public Prosecutions. The figures do not include investigations into former ATO staff.

A high-resolution headshot of Deputy Commissioner and Serious Financial Crime Taskforce Chief John Ford (JPEG, 12KB)This link will download a file is available from the ATO media centre.

ATO stock footage and images are available for use in news bulletins from our media centre.

Protect what matters to you

Source: New South Wales – News

South Australia Police (SAPOL) today launched a new crime prevention campaign, aimed at promoting safety and security within the community.

The new tagline ‘Protect what matters’ reflects SAPOL’s core values and provides individuals with knowledge, resources and proactive security measures.

Through various programs and initiatives like Neighbourhood Watch, SAPOL works to empower residents, protect neighbourhoods, and prevent crime, driven by the mission to create safer communities across South Australia.

Acting Officer in Charge of Communications and Engagement Branch, Chief Inspector Melissa Gilchrist said the initiative aims to have a stronger digital presence, create a sense of engagement and provides a more agile police messaging response to real-time issues being faced in the community.

“The revitalised products are accessible to the community through our digital platforms,” she said.

“We hope this will increase the reach, responsiveness and proactive measures the community can take to protect themselves and their property.”

SAPOL is retaining our key focus areas of:

  • Home security
  • Personal safety
  • Vehicle and bicycle security
  • Business security
  • Rural security

To access the fact sheets and more information visit SAPOL – Crime prevention and security

Police charge man following fire at hotel in Burnie

Source: New South Wales Community and Justice

Police charge man following fire at hotel in Burnie

Thursday, 14 August 2025 – 2:58 pm.

Police have charged a 26-year-old Devonport man in relation to a deliberately lit fire at a hotel on Wilson Street at Burnie yesterday.  
It is alleged that about 1.30am the man deliberately lit a fire within a hotel room.  
As a result of the fire, the second floor of the hotel was evacuated. No one was injured.  
Tasmania Fire Service attended and extinguished the fire.  
The man has been charged with offences including arson and unlawfully set fire to property. 
He was detained to appear before the Burnie Magistrates Court. 

EP man charged with online child sex offences

Source: New South Wales – News

An Eyre Peninsula man has been arrested today for online child sex offences.

On Thursday 14 August, officers from SA JACET, a joint task force between SAPOL and the AFP, attended an Eyre Peninsula home as a result of conversations and images shared by the accused with a covert online police officer.

The man’s home address was searched by investigators and several items were seized for forensic analysis.

The 32-year-old man was arrested and charged for making a child amenable to sexual activity.

He was bailed to appear at Port Lincoln Magistrates Court on 30 October.“An arrest of this nature demonstrates how closely all Australian Policing jurisdictions are working together to disrupt and protect children online from sexual exploitation and abuse, no matter where the child lives or where the offender is located,” said Detective Senior Sergeant Graham Tomkins, JACET Investigations Manager.

“I am extremely proud of our officers, their persistence, unwavering dedication to prevent and take action against those who commit crimes against children.”

Members of the public who have information about people involved in child abuse and exploitation are urged to contact Crime Stoppers at www.crimestopperssa.com.au or on 1800 333 000 or online at  www.accce.gov.au/report. You can remain anonymous.

If you know abuse is happening right now or a child is at risk, call police immediately on 000.

Maningrida cash and drug seizure

Source: Northern Territory Police and Fire Services

Maningrida police have seized drugs, cash and alcohol during the execution of a search warrant in the community this week.

On Tuesday 12 August 2025, police executed a lawful search at a residence, locating:

  • 280 grams of cannabis, packaged for sale
  • $50,140 in cash
  • One bottle of liquor
  • Fireworks
  • Deal bags and scales

A 35-year-old male was arrested and later charged with a range of serious drug offences. He was remanded to appear in Darwin Local Court on 14 August 2025.

A 42-year-old female was issued a Notice to Appear for drug offences and for being on Aboriginal land without a permit.

Sergeant Timothy Gillahan said, “Remote police continue to target individuals who supply and distribute restricted and illicit substances in remote communities.

“In the past seven days alone, police have seized more than 500 grams of cannabis and several bottles of liquor during targeted operations.

“Maningrida and surrounding communities are sick of the alcohol and drugs that these individuals bring in.

“We thank members of the community who reported information to police and continue to urge anyone with information about the supply of alcohol or drugs to our communities to do the same on 131 444.”

New Suburban University Hub in Western Sydney

Source: Murray Darling Basin Authority

A new Suburban University Study Hub has opened today in Mt Druitt and Emerton, bringing university closer for students in Sydney’s Greater Western suburbs.

More than 60 per cent of young Australians living in inner Sydney have a degree, but not in the Western suburbs. In Mt Druitt and Emerton, only 28 and 13 per cent of young people, respectively, have a degree.

The evidence shows that where Study Hubs are, university participation goes up.

This new hub, known as the Mt Druitt and Emerton University Study Hub, will offer support services and study facilities for local students enrolled at any university or Vocational Education and Training provider.

The new locations are part of the Albanese Government’s $66.9 million investment which will more than double the number of University Study Hubs across the country.

For more information: Suburban University Study Hubs – Department of Education, Australian Government

Quotes attributable to Minister for Education Jason Clare:

“Almost one in two young people have a university degree today. But not everywhere. Not in our outer suburbs and not in regional Australia. 

“That’s why we are doubling the number of University Study Hubs, to bring university closer to them.

“We know they work. The evidence is they increase the number of people going to uni in areas where they are established.

“Now for the first time, we are putting these University Study Hubs in the outer suburbs.

“I know growing up in Western Sydney, a lot of my friends felt like university was somewhere else for someone else.

“I want this to change, and that means bringing university closer to where people live such as in Mount Druitt and Emerton.”

Quotes attributable to Member for Chifley, Ed Husic:

“For every young Western Sydney resident the message is simple: the more you build your skills, the stronger your future’s going to be.

“That’s why your Federal Labor Government is making it easier to go to TAFE or uni.

“And we’re making sure education lives at our doorstep, not at the long end of the train line.

“That’s why we’re setting up these study hubs right here for Mount Druitt and local students. It’s why I fought to make this happen. I believe in the talents of our young people, I want them to succeed.

“I’m so proud of MECA’s work in grabbing this federal funding and making the Uni Study Hubs a reality – this will definitely help students skill up for a stronger future. Well done.”

ARENA funding sparks clean energy future for Blackstone

Source: Ministers for the Department of Industry, Innovation and Science

The Australian Renewable Energy Agency (ARENA) is providing $3.6 million in funding through its Regional Microgrids Program to Horizon Power to help transition a remote First Nations community in Blackstone (Papulankutja), Western Australia, from high-cost diesel generation to a state-of-the-art renewable energy microgrid.

Funded under the First Nations Community Microgrids Stream, the project will reduce reliance on diesel, lower carbon emissions with a hybrid renewable energy solution, reinvest cost savings into other community infrastructure and focus on long-term capacity building.

Situated near the South Australian and Northern Territory borders, Blackstone has been selected as a pilot community to test the scalable, modular hybrid energy solution and, if successful, can be used as a blueprint to assist the future design for other, similar sized remote Aboriginal communities.

The Blackstone Hybrid Energy Project will consist of up to 778 kW of solar photovoltaic (PV) panels, a 2 MWh battery energy storage system and 400 kW of diesel generation, not only providing cleaner and more reliable energy, but also supporting the community’s long-term resilience and sustainability.

Horizon Power, a WA State Government-owned utility, will also establish a Community Energy Fund which will share savings from the project to support community-nominated energy initiatives and return financial benefits directly to the community. Horizon Power will also roll out a training program to develop local skills for ongoing operations and maintenance of the microgrid, creating employment opportunities within the Papulankutja community.

The Blackstone Hybrid Energy Project has received a further $9.12 million contribution from the WA State Government.

ARENA CEO Darren Miller said Horizon Power’s project is a significant step towards providing cleaner and more reliable energy to remote First Nations communities.

“The Blackstone Hybrid Energy Project demonstrates that renewable energy development and community empowerment can go hand in hand, delivering not only clean, reliable power, but also long-term social and economic benefits for remote communities.”

“The success of this project could serve as a blueprint for delivering accessible, affordable and clean energy to other remote First Nations communities.”

Acting Horizon Power CEO Krystal Skinner said: “today marks a significant milestone for Horizon Power’s Remote Communities program and reflects our strong commitment to energy equity for Aboriginal people living in remote communities across Western Australia.”

“We are proud to support the clean energy transition in partnership with First Nations people – grounded in respect, shared decision-making, and empowerment.”

“I am proud this initiative will not only deliver safer, more reliable power but also will be reinvesting back into the community – building long-term capability and creating broader economic opportunities into the future.”

Ngaanyatjarra Council Group CEO Thomas Williams said: “NCG is proud to support this transformative project, which aligns perfectly with our broader sustainability goals of reducing emissions and empowering our communities with reliable, clean energy.”

“By transitioning Papulankutja from diesel to a renewable microgrid, we will cut carbon emissions and energy costs and reinvest in the community through local training and jobs, creating a sustainable model that will benefit our people for future generations.”

By deploying cutting-edge technology backed by meaningful community engagement and participation, the project demonstrates how clean, reliable energy systems can be delivered in remote areas. It also highlights the importance of community engagement, capacity building, and local leadership in achieving lasting outcomes.

About the Regional Microgrid Program

ARENA’s Regional Microgrid Program was established in response to changes to the National Agreement on Closing the Gap, which introduced new standards for the delivery of essential services.

The Program includes $125 million in funding to develop and deploy microgrid technologies in regional and remote communities, with $75 million specifically allocated to support microgrid projects in First Nations communities.

The Regional Microgrids Program is open for applications until December 2025 or until funds are exhausted.

For more information about the Regional Microgrids Program, including eligibility and how to apply, please visit the ARENA funding page.

About ARENA’s commitment to First Nations Inclusion

ARENA is embedding First Nations inclusion across its operations and funding programs. In 2024, eight First Nations people were appointed as assessors and advisors to the ARENA Advisory Panel, bringing lived experience and cultural knowledge into project evaluation. ARENA has also expanded merit criteria in key funding programs to better reflect First Nations engagement, inclusion, and benefit-sharing.

In its 2025 Statement of Intent, the ARENA Board affirmed the importance of empowering First Nations peoples to benefit from the energy transition through self-determined initiatives, guided by best-practice engagement principles. These principles are at the core of the Regional Microgrid Program.

ARENA’s first Reconciliation Action Plan (RAP) will shortly be published, a formal commitment to reconciliation and to enabling First Nations communities to thrive through the energy transition.

ARENA media contact:

media@arena.gov.au

Download this media release (PDF 174KB)

Stapled super funds for employers

Source: New places to play in Gungahlin

What is an employee’s stapled super fund

Watch our webcast for steps to request your employee’s stapled super fund details:

A stapled super fund is an existing super account linked, or ‘stapled’, to an individual employee so it follows them as they change jobs.

This aims to reduce account fees, avoiding new super accounts being opened every time an employee starts a new job. If you don’t meet your choice of super fund obligations, additional penalties may apply.

For more information, download our Stapled super funds – Reference guide for employers (PDF, 406KB)This link will download a file.

When to request stapled super fund details

Request stapled super fund details for new employees when:

You may need to request stapled super fund details for some employees who aren’t eligible to choose their own super fund. This includes employees that are either:

  • temporary residents
  • covered by an enterprise agreement or workplace determination made before 1 January 2021.

For new employees that have not chosen a super fund, you must make contributions into either:

  • the employee’s stapled super fund
  • your employer nominated account (if we advise you that they don’t have a stapled super fund).

If your employee started working for you before 1 November 2021, you don’t need to request a stapled super fund. You can pay SG into their chosen fund, or your default super fund if there is no valid fund.

If an employee chooses a super fund after you have requested stapled super fund details, you have 2 months to start paying contributions into that fund. Any payments you make prior to using the chosen fund must be in accordance with the stapled super fund response provided by us.

Steps to requesting stapled super fund details

Before you make a stapled fund request, you need to:

Offer your employees a choice of super fund

You need to offer your eligible employees a choice of super fund and pay into their chosen account. This includes independent contractors who are employees for super purposes.

Most employees are eligible to choose what fund their super goes into. If your employee doesn’t choose a super fund, you need to request their stapled super fund details from us.

You can’t provide recommendations or advice about super to your employees. Only advisors licensed by the Australian Securities & Investments Commission (ASIC) can provide this financial advice.

See guidance on the ASIC website for communicating with employeesExternal Link about super fund choices.

Check ATO online services and Access Manager permissions

You or your authorised representatives can request stapled super fund details using ATO online services.

Check and update the access levels of your authorised representatives, so that:

  • they have either full access in ATO online services, or custom access including the Employee commencement form permission
  • their Employee commencement form permission is removed when no longer needed, to protect your employees’ personal information.

Tax practitioners are also able to make a request on your behalf through Online services for agents.

You need to meet the same requirements when using payroll software to request stapled super fund details.

Establish an employment relationship

You can request your employee’s stapled super fund details after you submit a Tax file number (TFN) declaration or Single Touch Payroll (STP) pay event, which identifies that you have an employment relationship or link to your employee.

This may mean a change to your current employee onboarding to ensure this link is available in time for you to make a request before your SG contributions are due.

Your employee can complete their TFN declaration, either by:

  • completing the New employee commencement form in their ATO online account through myGov and providing you with a copy
  • providing you with a paper form
  • providing you with the required information through your payroll software.

An STP pay event is a file generated by STP-enabled software or solutions. You must lodge this file to us on or before the date you make a payment to your employee that is subject to PAYG withholding.

There may be circumstances where you won’t be able to establish an employment relationship or link before requesting stapled super fund details from us.

It is up to you to determine the best option within your business practices. We’ve identified several employment relationship scenarios as a guide:

Independent contractors entitled to SG contributions

Your independent contractors might not be included in your STP pay events, which means you won’t have an employment relationship with them in our systems.

You need to request an independent contractor’s stapled super fund details using the secure mail function in ATO online services.

When you submit the request, include:

  • Topic: Pay as you go
  • Subject: Withholding – forms – superannuation
  • Description: include reference to ‘Stapled super fund request for independent contractor’
  • Attachments 

We are implementing a new secure mail option for independent contractor stapled fund requests. The new topic and subject will be published once available. Check this page for any updates before submitting future requests.

Incomplete employee information

Sometimes you don’t have enough information from your employee to run an STP pay event, because:

  • you have no TFN declaration
  • your payroll software won’t allow you to lodge a pay event without super details.

We have worked with the Fair Work Ombudsman to provide the following guidance to assist employers to meet both the choice of fund rules and pay slip requirements in this situation.

The regulations which outline relevant pay slip requirements were recently amended. You are exempt from including the name or number of a new employee’s super fund if:

  • the pay slip is required to be given to the employee within 14 days, commencing on the first day the employer pays an amount to the employee for work, and
  • by the time the pay slip is given to the employee
    • the employee hasn’t provided you with a completed Superannuation standard choice form, and
    • we haven’t notified you or your agent whether we are satisfied there is a stapled fund for the employee and, if there is, the details of that fund.

For more information, see Pay slipsExternal Link.

Using payroll software

If your payroll software:

  • allows you to leave the super fund information blank for the first payslip, you can do this and submit your pay event
  • requires you to include super fund information, you should include details in the fund name field indicating it is pending a stapled super fund request (for example, ‘Pending stapled super fund request’).

You must still include the amount of any SG contributions you are liable to pay for the period.

This will establish the employment relationship link so you can make a stapled super fund request and determine the employee’s relevant super fund details.

Employment relationship not established

In most cases, submitting a Tax file number declaration or STP pay event establishes that you have an employment relationship or link to your employee. Once this link is established, you can submit a stapled fund request for that employee.

If you follow this process but receive a stapling request outcome of ‘We cannot confirm an employment relationship,’ there may have been problems processing the TFN declaration or STP pay event. The steps to rectify this depend on when you will lodge your next STP pay event.

Will you lodge another STP pay event before the SG due date?

If yes, wait until you lodge your next STP pay event. The next day, submit another stapled super fund request for the employee. If the outcome is still ‘We cannot confirm an employment relationship’, phone us on 13 10 20 for assistance.

If no, phone us on 13 10 20 for assistance.

Request stapled super fund details

ATO online services

To request stapled super fund details in ATO online services, you, or an authorised representative, need to:

  1. Log in to ATO online services for businessExternal Link.
  2. Navigate to the Employee super account screen via the Employees menu, and select Request to open the form.
  3. Enter your employee’s details, including their 
    • TFN – you can enter an exemption code where an employee can’t provide their TFN, but this could result in processing delays
    • full name, including ‘other given name’ if known
    • date of birth
    • address (residential or postal) if TFN not given.
  4. Read and click the declaration to sign it – to request stapled super fund details for additional employees, tick a box under ‘more employees to request?’.
  5. Submit your request.

Registered tax or BAS agents can also complete this for you in Online services for agents.

Our online system uses rules based on the regulations to work out and return a stapled super fund in response to a request. You should be notified of the result of the stapled super fund request (on-screen) within minutes.

We notify your employee of the stapled super fund request and the fund details we provided. If an authorised representative made the request on your behalf, we notify you of the outcome of that request.

We monitor the service to ensure employers are using it appropriately and making genuine requests for stapled super fund details. If you are using the service incorrectly, such as to request information for employees who started before 1 November 2021, we may remove your access.

To avoid penalties, you must pay SG contributions according to the stapled super fund response we provide. Unless the employee has later chosen a different super fund and you pay contributions to that super fund instead.

Unable to access online services

If you’re unable to access online services, phone us on 13 10 20 (or +61 2 6216 1111 for overseas callers) to request details of a stapled super fund.

Before providing information over the phone, we must establish the identity of the person making the request. If you don’t have access to Online services for business, the primary contact for your business needs to contact us to give you authority to request stapled super fund details on their behalf.

Payroll software

Your payroll software may allow you to make requests directly from the product. Contact your software provider:

  • to find out if it is available to you
  • for instructions how to use the service in your payroll software.

Make a bulk request

You can complete a bulk request form if you:

Bulk requests have a service standard of up to 14 business days. We recommend allowing extra time for bulk requests that are close to your super payment due dates.

You can download and complete the Stapled super fund bulk request template (XLSX, 352KB)This link will download a file.

You, or an authorised representative, can submit the bulk request form through the secure mail function in ATO online services, noting:

  • you should only submit one form per request
  • if you are a member of a consolidated group, each entity must submit their own forms separately
  • only an authorised person can submit a request.

Once your file is processed, you will receive a response through the secure mail function within online services. The response contains the file submitted to us with the outcomes of the stapled super fund request for each employee.

We are implementing a new secure mail option for bulk stapled fund requests. The new topic and subject will be published once available. Check the instructions on the Stapled super fund bulk request template for any updates before submitting future requests.

Bulk request process continuing

The bulk request process will no longer be decommissioned in March 2024. However, it remains an interim service that may be decommissioned in the future.

The payroll software solution is available for software providers to incorporate into their software. It allows you to request stapled super fund details from within payroll software, rather than making separate requests via ATO online services.

If you are currently using the bulk request process, we encourage you to discuss your software solutions with your software provider.

If you haven’t made a request when you should

If you contributed to a super fund your employee did not choose without making a stapled super fund request, you will have both a:

  • choice shortfall penalty
  • super guarantee charge (SGC).

You should immediately request a stapled super fund for your employee. Begin making contributions to the fund that is returned in response to your request.

To avoid the choice shortfall penalty, make sure you:

  • request the stapled super fund details for your employee as soon as possible if they haven’t provided you with their choice of fund
  • pay the employee’s full SG contribution to the stapled super fund we return to you in your request
  • pay the contribution to the stapled super fund by the quarterly due date.

If the fund does not accept your SG payment

If the stapled super fund we provide rejects your SG payment, you may need to find an alternate super fund to make the SG payment to, by either:

Phone us on 13 10 20 for an alternate fund if your online request gives you the same stapled super fund details. If an alternate fund cannot be determined, we will tell you that you can contribute to your default fund.

Did this make your SG payment late?

If you don’t make your SG payment on time and to the right fund, you must:

However, if your SG payment is late as a direct result of the stapled fund rejecting your SG payment, you may be eligible for a reduction in the amount of SGC you have to pay.

To be eligible for an SGC reduction, you must have:

If you took all the above steps and want to request a reduction in the resulting SGC liability, phone us on 13 10 20.

Independent contractor stapled super fund request form

Source: New places to play in Gungahlin

When to use this form

Employers or their authorised representatives can use the Contractor stapled super fund request (NAT 75404) form:

  • to request a stapled super fund for an independent contractor to pay their super guarantee contributions
  • for independent contractors engaged from 1 November 2021.

Stapled super funds

A stapled super fund is an existing super account linked, or ‘stapled’, to an individual so it follows them as they change jobs. This includes independent contractors who you pay mainly for their labour and who are employees for super guarantee purposes

You will need to request stapled super fund details for independent contractors who start on or after 1 November 2021, when:

Before you can request an independent contractor’s stapled super fund details, you need to establish an employment relationship.

Under Single Touch Payroll (STP) it is not mandatory to report independent contractors, but they can be reported voluntarily. If you do not include independent contractors in your STP reporting, you will not have an employment relationship with them in our systems.

Download and complete this form

To be valid, the form must include:

  • independent contractor details
  • employer details
  • details of authorised person or nominated representative making the declaration.

The form must also be signed and dated.

Download the Contractor stapled super fund request form (NAT 75404, PDF 269KB)This link will download a file

How to submit this form

You can submit the form online or by post.

To submit the form through Online services, include:

  • Topic: Pay as you go
  • Subject: Withholding – forms – superannuation
  • Description: refer to ‘Stapled super fund request for contractor’
  • the written contract signed by both parties
  • the completed Contractor stapled super fund request form.

Note: we are implementing a new secure mail option for independent contractor stapled fund requests. The new topic and subject will be published once available. Check this page for any updates before submitting future requests.

Alternatively, you can mail the completed form and contract to:

AUSTRALIAN TAXATION OFFICE
PO BOX 3006
PENRITH  NSW  2740

Darwin to host G’day Australia in 2026

Source: Australian Attorney General’s Agencies

In October 2026, Darwin will host 300 travel agents from key international tourism markets around the world to experience firsthand what Australia has to offer as a holiday destination, from our world class food, to our unique cultural offerings and natural attractions.

These agents will travel to Darwin for Tourism Australia’s signature event, G’day Australia, where they will meet tourism operators from around the country before visiting other destinations around Australia as part of a familiarisation program supported by State and Territory Tourism Organisations.

The agents are a part of Tourism Australia’s Aussie Specialist Program which is made up of around 36,000 travel agents from more than 100 countries who are experts in selling Australian holidays to international tourists.

G’day Australia was last held in Perth in 2024 and the agents who took part said they intended to sell more of Australia as a result of the event. Overall it is estimated agents sell an additional $30 million in holidays to Australia in the 12 months after returning home.

Tourism supports more than 700,000 jobs and 360,000 businesses across Australia and events like G’day Australia are a vital tool in bringing more visitors to our shores. This announcement comes off the back of the launch of the next chapter of Come & Say G’day, Tourism Australia’s international marketing campaign which is continuing to showcase Australia to the world.

G’day Australia 2026 will be delivered by Tourism Australia in partnership with Tourism Northern Territory.

Quoting Trade and Tourism Minister Don Farrell:

G’day Australia brings the agents who are selling Australian holidays to our shores so they can share first-hand how wonderful the natural attractions, food and drink, and cultural experiences we have to offer truly are.

“The Aussie Specialist Program, combined with events like G’day Australia, give us an edge over other destinations around the world.

We know this event works, driving some $30m in spend, and we can’t wait to welcome 300 agents to Darwin next year.”

Quotes attributable to Minister for Tourism and Hospitality Marie-Clare Boothby:

“We’re proud that the Northern Territory will host G’day Australia next year for the first time ever, putting our destination front and centre on the global stage.

“This is another great example of how we’re curating a calendar of events to showcase the Territory during the shoulder season, helping to extend visitation beyond the traditional peak and build year-round economic strength for our tourism industry.

“From spectacular landscapes and authentic Aboriginal culture to unique wildlife and military history, the NT offers a true Australian experience, and we can’t wait for these travel agents to see it firsthand.

“Hosting this event reinforces our government’s commitment to rebuilding the economy and restoring our Territory lifestyle – delivering action, certainty, and security for Territorians.”