Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018

Overview

The Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018 was enacted by the Parliament of Australia to address the need for enhanced integrity measures within the migration system. The Act aims to strengthen the enforcement and oversight of migration laws, particularly concerning the disclosure of sanctions, the review of certain visa decisions, and the management of tax file numbers. It was introduced to ensure that migration laws are effectively implemented and to provide the necessary tools for public disclosure of sanctions against approved sponsors who fail to meet their sponsorship obligations. Additionally, the Act seeks to facilitate the review of visa decisions in cases where sponsor reviews are pending, thereby enhancing the integrity and fairness of the visa approval process. The Act also introduces provisions to enable the Secretary to request and verify tax file numbers from relevant persons, including applicants, holders, former holders of visas, and their sponsors or nominators. This measure aims to streamline the administration of migration laws and improve the accuracy of tax-related information. The amendments apply to actions taken and decisions made after the Act's commencement, ensuring a consistent application of the enhanced integrity measures across the migration system.

Scope and Application

The Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018, which received Royal Assent on 31 August 2018, amends several pieces of legislation to enhance the integrity of Australia's migration system. The Act applies to various persons and entities involved in migration processes, including approved sponsors, applicants, and holders or former holders of visas. It also extends to the administration of the Migration Act 1958, the Income Tax Assessment Act 1936, and the Taxation Administration Act 1953. The amendments introduced by the Act have a national jurisdictional reach, impacting the Commonwealth of Australia. There are no stated exclusions or exemptions within the Act itself, though the regulations may prescribe circumstances where certain information is not to be published. The application of the amendments is subject to the commencement provisions outlined in the Act, with specific provisions detailing the dates on which they take effect. Additionally, the Act extends its application through subordinate instruments, particularly through the regulations which may detail specific circumstances or requirements.

Key Provisions

• The Migration and Other Legislation Amendment (Enhanced Integrity) Act 2018 (C2018A00090) amends several key pieces of Australian legislation, including the Migration Act 1958, the Income Tax Assessment Act 1936, and the Taxation Administration Act 1953, among others. The Act introduces several significant changes designed to enhance the integrity of Australia's migration and taxation systems. Firstly, under the amendments to the Migration Act 1958, the Minister is required to publish information, including personal information, if an action is taken against an approved sponsor or former approved sponsor who fails to satisfy a sponsorship obligation (section 140K). The Minister is not required to observe any natural justice requirements in publishing such information and is protected from civil liability for actions taken in good faith (section 140K(4)-(7)). Additionally, the Act modifies the review provisions for certain visa decisions, particularly for temporary visas, by introducing new conditions under section 338(2)(d) (section 338).
• In relation to taxation, the Act amends the Income Tax Assessment Act 1936 to allow the Secretary to request tax file numbers from various parties, including applicants, holders, or former holders of certain visas, approved or former sponsors, and nominators (section 202). It also introduces new provisions allowing the Secretary to request tax file numbers to facilitate the administration of the Migration Act 1958 (section 202(t)). The Act further amends the Migration Act 1958 to clarify the definition of "tax file number" and allows for the verification of these numbers through the Commissioner of Taxation (sections 5 and 506B). The Taxation Administration Act 1953 is also amended to include tax file numbers in the list of information that may be provided to the Secretary (sections 8WA(1AA)(b) and 8WB(1A)(a) and (b)).
• The Act imposes obligations on the Minister and the Secretary to publish and request personal information as necessary for compliance and enforcement purposes. It also sets out the conditions under which the Commissioner of Taxation may provide or verify tax file numbers. The Act introduces several technical amendments to correct references within the Migration Act 1958. In terms of consequences, the Act does not explicitly detail criminal or civil penalties for non-compliance. However, the integrity and enforcement mechanisms introduced suggest that any failure to comply with the Act's requirements could lead to administrative actions, including the potential for sanctions against sponsors or refusal of visa applications.

Legal classification tags

Area of Law

Immigration & Refugee Law

Taxation Law

Instrument

Act

Concepts

Commencement Provisions

Reporting & Disclosure Obligations

Regulatory Standards