ATO — Tax & Superannuation
9 production AI models covering ATO obligations: BAS/GST, PAYG withholding (STP Phase 2), Superannuation Guarantee (11.5% FY2026), payroll tax across all 8 jurisdictions, Division 7A, FBT, transfer pricing, and R&D incentive claims. Conformal 90% CI on all penalty estimates.
Payroll Tax Thresholds — All Jurisdictions
| State/Territory | Threshold | Rate |
|---|---|---|
| NSW | AUD 1.2M | 4.85% (>AUD 10M: 5.45%) |
| VIC | AUD 900K | 4.85% (regional: 1.2125%) |
| QLD | AUD 1.3M | 4.75%–4.95% |
| WA | AUD 1.0M | 5.5% |
| SA | AUD 1.5M | 4.95% |
| TAS | AUD 1.25M | 4.0% |
| ACT | AUD 2.0M | 6.85% |
| NT | AUD 1.5M | 5.5% |
C-13 PenaltyRiskQuantifier applies Conformal 90% CI to all payroll tax penalty estimates. Updated automatically by ARIP-AU each 1 July.
9 AI Models
Business Activity Statement lodgment deadlines, GST reconciliation, IAS obligations. GCT turnover threshold checks.
PAYG withholding calculations, STP Phase 2 compliance, annual PAYG payment summary reconciliation.
Superannuation Guarantee Charge (SGC) compliance. Employer contribution rate 11.5% (FY2026), SCG shortfall penalties, SG amnesty detection.
All-state payroll tax thresholds and rates: NSW (AUD 1.2M), VIC (AUD 900K), QLD (AUD 1.3M), WA (AUD 1.0M), SA (AUD 1.5M), TAS (AUD 1.25M), ACT (AUD 2.0M), NT (AUD 1.5M).
Division 7A deemed dividend risk. Unpaid trust entitlements, UPE sub-trusts, private company loans, benchmark interest rate.
Fringe Benefits Tax compliance: car fringe benefits, entertainment, reportable fringe benefits, minor benefits exemptions.
Transfer pricing documentation (s.815 ITAA 1997), related-party dealings, arm's length principle, APA monitoring.
R&D tax incentive claim eligibility (s.355 ITAA 1997), core vs supporting activities, AusIndustry registration, notional deductions.
Conformal 90% CI penalty quantifier for ATO penalties: failure-to-lodge (FTL), false/misleading statements, shortfall interest charge (SIC), GIC.
Example — SGC Shortfall Query
curl -X POST https://your-instance/api/v1/audits/domains/ato \
-H "Authorization: Bearer $BP_API_KEY" \
-d '{"entity_id": "ent_abc123", "models": ["C-12", "C-18"], "period": "FY2026"}'
# Response excerpt:
{
"model": "C-12",
"finding": "SGC shortfall: AUD 127,400 across 3 employees (Q2 FY2026)",
"sgc_rate": 0.115,
"penalty_exposure_aud": 63700,
"conformal_lower_aud": 51000,
"conformal_upper_aud": 82000,
"acho_action": "sgc_catchup_lodgment"
}