Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Spam Act 2003 (Cth) applies to every commercial electronic message with an Australian link, which includes marketing emails, SMS, MMS and instant messages sent by Australian businesses or sent to people in Australia. Each message must meet three rules: you need the recipient’s consent, either express (they opted in) or inferred from an existing relationship (s.16); the message must clearly identify who sent it and how to contact them (s.17); and it must contain a functional unsubscribe facility that you honour within five working days (s.18). Marketing calls are covered by the Do Not Call Register Act 2006, which bans telemarketing calls to numbers on the Register unless the person has consented (s.11).
The Australian Communications and Media Authority (ACMA) enforces both laws and has stepped up action in recent years, with large penalties paid by banks, retailers, telcos and food delivery companies, often for unsubscribe links that did not work or messages sent without valid consent. ACMA can issue infringement notices, accept enforceable undertakings, and seek civil penalties in the Federal Court, which for repeat breaches by companies can run into millions of dollars. Sole traders and small businesses are not exempt. This check shows whether your email, SMS and telemarketing meet the rules.
