The ATO has recently announced its focus areas for the financial year ended 30 June 2018.
• Substantiation of work related expenses such as home office, mobile phones, internet and tools
• Motor vehicles: private use calculations, the need to have a valid logbook and how kilometres are calculated if using the c/km claim method
• Uniforms and protective clothing: must be occupation specific, protective, registered or compulsory
• Cash economy and businesses that have low use of merchant banking facilities, such as beauty salons, cafes and restaurants
• Employers who are not meeting their employee Superannuation Guarantee obligations