The email:

• is not from a correct ATO email address:
  - [email protected] is a scammer
  - [email protected] is a scammer  
• does not address you by name
• offers you money you weren't expecting
  - you may not have done your tax return yet
  - you may have already received your refund
• asks you to download a form

Note: The following ATO email addresses are legitimate:

• [email protected]
• [email protected]
• [email protected]

The attached refund form contains malicious software. Forward the email to [email protected] and then delete it.

August 2017 Scam - Tax return form
Scammers are circulating an online form claiming to be the ATO's online Tax return form. If you come across a form such as this, it is a scam.​

This form:

• is on a scammer's website – it isn't on ato.gov.au and it doesn't use https
• is called a Tax return form, but we don't have a form with that name
• asks for your personal information such as your place and date of birth
• asks you to lodge your tax return in a non-legitimate electronic way – we use myTax, which you accessed through myGov.

​Forward the email to [email protected] and then delete it.

July 2017 Email scam - tax repayment
Scammers are emailing people to tell them that they can claim a tax repayment or tax return online.​

This email:

• is not from a legitimate @ato.gov.au sender
• does not address you by name
• contains a spelling mistake – 'ammount'
• creates false urgency to respond
• asks you to click a link to 'Claim online', but when you hover on the link it shows a web address that
  - does not use HTTPS
  - use link shortcuts ow.ly or bit.ly
• offers a delivery method of 'Electronically by card', but we only pay refunds by cheque or into an Australian bank account.

The download could be phishing for your private information or contain malicious software. Forward the email to [email protected] and then delete it.

March 2017 Email Scam - online activity statement
Scammers are emailing people to tell them that they can download their online activity statement.

To improve your online safety:

• be careful how much information you share online and make sure your clients’ information isn’t easily accessible. Identity thieves often target businesses to steal information such as an AUSkey to commit tax fraud.
• Strong passwords are vital. Use two-factor authenticationExternal Link where possible.
• Keep software updated on all devices to protect your business and client information.
• Back up important information regularly using a storage device or online cloud service.
• Be on the lookout for suspicious emails and SMS and think twice before clicking links or opening attachments.
• Be wary of online scams. Our website has information on how to verify or report a scam and what to do if you think you or your clients' personal information has been compromised.

Cybercrime is estimated to cost Australians more than $1 billion per year. In the last financial year alone we received over 100,000 scam reports from the community.

Source: Stay smart online to avoid cybercrime

​The Department is currently receiving a high volume of queries around how ITOs apply in the context of visa grant periods and the interpretation of caveats.

The frequently asked questions below are designed to address commonly asked questions and define key terms that agents have raised questions about – noting that the subclass 457 form currently asks whether the nominee is an intra-company transfer, but policy guidelines around ITOs refer to the term intra-corporate transferee, and note that certain occupations are considered 'Executives and Senior Managers' for the purposes of the program.

What is the difference between an intra-corporate transferee and an intra-company transfer?
The term intra-company transfer simply refers to an employee that is transferring between two associated entities. An intra-corporate transferee is a term used in international trade agreements to refer to an intra-company transfer to which an international trade obligation applies. Obligations vary by trade agreement, this includes aspects relating to visa duration and labour market testing, and might be restricted to particular occupations, such as Executive and Senior Managers (see list of these occupations on our website).
For example, an employee transferring from their parent company in China to an associated entity in Australia is an intra-company transfer. This transfer is also described in a trade agreement (ChAFTA) and necessitates a number of conditions, including stipulations on visa duration and labour market testing. As a result, the employee in this scenario is an 'intra-corporate transferee'.

What is the difference between an independent executive and an intra-corporate transferee?
Independent executives and intra-corporate transferees are treated as separate categories of entrant in trade agreements and are entitled to different visa treatments. The difference is that unlike intra-corporate transferees, independent executives will be managing a business in Australia that might not exist in Australia yet. That is, they are coming to Australia to establish a new branch of their company.
Important:

• Independent Executives are limited to the 'Executive or Senior Manager' occupations on the Department's website.
• Independent Executives can only be sponsored by an overseas business.

I don't understand who can get access to a 4 year visa if their occupation is on the Short-term Skilled Occupation List (STSOL)?
If the nominee is NOT from China, Singapore or Thailand, a visa period of up to 4 years for STSOL occupations is only available if:

• the nominee is a citizen or permanent resident of a World Trade Organisation (WTO) country; and
• is an intra-corporate transferee; and
• is nominated as an Executive or Senior Manager.

Nominees from the following countries also have access to a visa period of up to four years where they are an:

• intra-corporate transferee – that is they work for an Australian associated entity of a sponsor that operates in China, Singapore or Thailand;
• independent executive – that is they are in an Executive or Senior Manager occupation and are seeking to establish a branch in Australia of their business which operates in China or Thailand.

In addition, nominees from China who are nominated in the following occupations also have access to visa period of four years:

• Other Sports Coach or Instructor (ANZSCO 452317) - specialisation Wushu martial arts only
• Private Tutors and Teachers nec (ANZSCO 249299) – Mandarin language tutor only
• Traditional Chinese Medicine (ANZSCO 252214)

Where a four year visa is granted on the basis of ITOs can they get access to a further four year visa?
Yes – but only if the nominee is from Singapore and an intra-corporate transferee.
​​What about Hong Kong (HK)?
Passport holders from Hong Kong (HK) are only eligible for a visa period of up to four years for occupations on the STSOL where they are an intra-corporate transferee nominated as an Executive or Senior Manager.
​For a four year visa to be available, does the nominee have to continue to work for the overseas business?
No – they can still be an intra-corporate transferee if they are working for a sponsor in Australia, who is an associated entity of the overseas business.   
Can you explain how ITOs are relevant in the context of caveats?
Some caveats do not apply where the nominated position involves an intra-corporate transfer to which an ITO applies. For example, some caveats which require the nominated base salary to be at least a certain amount do not apply where the position involves an intra-corporate transfer to which an ITO applies.
This effectively means that a caveat which references an ITO does not apply if the nominee is:

• an intra-corporate transferee (to Australia); and
• is currently working for an overseas business that operates in a WTO country.

This is relevant in the context of the following occupations:

• Chief Executive or Managing Director (ANZSCO 111111)
• Corporate General Manager (ANZSCO 111211)
• Corporate Services Manager (ANZSCO 132111)
• Sales and Marketing Manager (ANZSCO 131112)
• Supply and Distribution Manager (ANZSCO 133611)

Source: Skilled Visa E-news September 2017