The ATO has recently announced its focus areas for the financial year ended 30 June 2018.

These include:

• 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