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  • Report fraud, tax evasion, a tax planning scheme or unpaid super

    Let us know if you suspect or are aware of any fraudulent activity by reporting it to us.

    On this page:

    Report a scam

    You can check on any communication that you are not sure about, or report a phone scam, by phoning us on 1800 008 540 from 8.00am–6.00pm (AEST), Monday to Friday. To report unsolicited emails claiming to be from the ATO, forward the entire email to ReportEmailFraud@ato.gov.au.

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    Report tax evasion

    We are committed to targeting tax evasion and you can help us make sure everyone pays their fair share of tax.

    Emerging risk – GST for low value goods purchased from overseas

    GST now applies to sales of low value goods imported by consumers into Australia.

    Low value imported goods are goods (except for tobacco or alcoholic beverages) that have a customs value of A$1000 or less. Overseas businesses that meet the registration threshold of A$75,000 need to register for and charge GST on these goods. This may include merchants who sell goods, electronic distribution platform operators or re-deliverers.

    There may be some instances where GST is not applicable or does not need to apply at the point of sale including:

    • where the overseas seller does not meet the A$75,000 registration threshold
    • where the item is a GST-free item or an input taxed supply
    • where the sale is made to an Australian GST-registered business, who is making the purchase for business use
    • where goods are imported in a consignment valued over A$1000.

    If you believe a business is deliberately evading tax by not registering for GST, or not remitting GST us, please complete the online reporting form and include:

    • the name of the business you purchased the item or service from
    • their website address or url
    • any other information that will enable us to identify the business.

    Contact us to report tax evasion

    You can contact us:

    • online by completing a Tax evasion reporting form
    • phone 1800 060 062
    • fax 1800 804 544
    • mail by marking your letter 'in confidence' and sending it to us at.

    Australian Taxation Office
    Tax Evasion
    Locked Bag 6050
    Dandenong  VIC  3175

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    Protecting your privacy

    Information provided to us is protected by the Privacy Act 1988.

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    Report a tax planning scheme

    By reporting tax avoidance schemes as early as possible, you can help us prevent people getting caught up in them and facing significant penalties.

    Contact us to report a tax planning or avoidance scheme:

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    Report unpaid super

    Individuals can visit Unpaid super from my employer if they think their employer isn't paying their super guarantee contribution and they'd like to report them.

    Next step:

    Third parties, including super funds, unions, government agencies and tax professionals are encouraged to contact us directly and report employers that are not meeting their super guarantee (SG) or choice of fund obligations.

    Next step:

    Report fraud or corruption by ATO officers

    If you suspect or are aware of any fraudulent or corrupt activity by an ATO employee or contractor, you can contact Fraud Prevention and Internal Investigations by:

    All reports are treated as strictly confidential. Any information you provide will help ensure the integrity of the ATO.

    Last modified: 06 Jul 2018QC 33504