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  • Electronic sales suppression tools

    While most businesses continue to do the right thing, some use technology to reduce their reportable income, giving them an unfair advantage.

    One of the ways they are doing this is by using electronic sales suppression tools (ESSTs). ESSTs can be hidden in a business’ point-of-sale system.

    They can be software-based or used with hardware like a USB, all with the objective of illegally reducing the value of sales transactions or deleting them altogether without leaving a record in the system.

    Every dollar of unpaid tax from the use of ESSTs is a dollar that can’t be used to fund essential community services – services we all rely on.

    It is illegal to produce, supply, use, or even possess an ESST, but some honest business owners may not even know they have one. For example, an existing business is sold to a new business owner with an illegal ESST already hidden in the point-of-sale system.

    If you’re worried your business could be affected by an ESST and need some guidance on what to do next, get in touch via ESST@ato.gov.au.

    See also

    Last modified: 10 Dec 2021QC 67510