ATO Ban on Electronic Sales Suppression Tools


On the 3rd of October 2018 the ban on electronic sales suppression tools received royal assent. The ATO have released the below statement to provide further information for our members.


Ban on electronic sales suppression tools

On 3 October 2018, legislation to ban electronic sales suppression tools (ESSTs) received royal assent.

The ban on ESSTs – tools that can be used to facilitate tax evasion by manipulating records and under reporting income – is part of the government response to recommendations from the Black Economy Taskforce.


It is now an offence to produce, supply, possess, or incorrectly keep tax records using an ESST – significant criminal or administrative penalties may apply.

A transitional period is in place for six months starting from the day after royal assent until 3 April 2019, as long as the required provisions are met.


To find out more about the ban on ESSTs, including penalties, transitional arrangements and how to come forward, click here.