MIGRATION - approval of a nomination - Medium-term stream - occupation of Accountant (General) - genuine position - updated financial information - tasks of the position do not correspond to nominated occupation - large difference in employee numbers - significant recent net loss - decision under review affirmed

Administrative Review Tribunal Act 2024 (Cth), ss 79, 106

Migration Act 1958 (Cth), s 140

Migration Regulations 1994, rr 2.72, 2.73

Cargo First Pty Ltd v MIBP [2016] FCA 30

1. This is an application for review of a decision made by a delegate of the Minister on 12 November 2024 to refuse to approve the applicant's nomination under s 140GB of the Migration Act 1958 (Cth) (the Act) and reg 2.72 of the Migration Regulations 1994 (Cth) (the Regulations).
2. The applicant applied for approval of the nomination for the occupation of Accountant (General)[1] in relation to Devesh Raj Pant, the nominee, on 3 September 2024. A nomination of an occupation for a Subclass 482 visa is made under s 140GB of the Act and reg 2.73 of the Regulations. The occupation must be nominated for a Subclass 482 visa in one of three alternative streams: the Short-term stream, the Medium-term stream or the Labour Agreement stream. Regulation 2.72 prescribes general and stream-specific criteria that must be satisfied for the Minister to approve a nomination by a person. These criteria are extracted in the attachment to this decision. Additional criteria are specified in s 140GBA. In this case, the occupation is nominated for a Subclass 482 visa in the Medium-term stream.
3. The delegate decided not to approve the nomination on the basis that the applicant did not satisfy reg 2.72(10)(a) which requires the position associated with the nominated occupation to be genuine. The delegate noted in particular that there was insufficient information about the applicant's business, its organisation and reporting structure, the nominated occupation's fit within the context of the business, who is currently performing the duties of the nominated occupation or why the nominated position is required in the business, evidence of business growth to support the nominated position, or how the nominee was determined to be the best fit for the position. Consequently, the delegate was not satisfied on the material before the Department that the applicant's position associated with the nominated occupation of Accountant (General) to be genuine.
4. On 4 December 2024, the applicant applied for review of the delegate's decision to the Tribunal and provided a copy of the delegate's decision record with the review application. The applicant has been represented throughout all stages of their nomination application including in relation to the review.
5. On 11 December 2025, the Tribunal gave directions, by an order made under s 79(1) of the Administrative Review Tribunal Act 2024 (Cth) (the ART Act), that the applicant provide to the Tribunal specific information and evidence set out in the order by 16 January 2026. The Tribunal notes that it had given more than 5 weeks for the applicant to comply with the order, considering the potential end of year shutdown period for businesses and representatives.
6. On 12 January 2026, the Tribunal received correspondence from the applicant's newly appointed representative, Ms Lauraine Nguyen, a lawyer at Aitken Partners, requesting on behalf of the applicant an extension of time until 30 January 2026 to comply with the Tribunal's order. Ms Nguyen submitted that the applicant was in the process of organising the information required to respond to the Tribunal's order but due to the Christmas and New Year closure period for the applicant and the lawyer, they required the additional time to finalise their response. Noting that the request for an extension was for a reasonable period (2 weeks) and that it was their first request, the Tribunal extended the due date for compliance to 30 January 2026.
7. On 30 January 2026, the applicant submitted the following material via the Tribunal's online portal:

a) The representative's cover letter dated 30 January 2026; > > b) The applicant's Financial Report for the financial year ending 30 June 2024; > > c) Business Activity Statements (BAS) for the period between 1 July 2024 and 30 September 2025; and > > d) Financial Interim Report for the period between 1 July 2025 and 31 December 2025.

8. The submissions did not include or address all items in the Tribunal's order of 11 December 2025, including importantly a statement from the applicant explaining the fit of the nominated position within the structure and the needs of the business and whether the tasks of the position substantially align with the tasks of the nominated occupation as described in ANZSCO 221111 Accountant (General).
9. The Tribunal formed the view that it could not make a favourable decision on the information before it. Accordingly, on 5 February 2026, the Tribunal wrote to the applicant to request them to submit the outstanding information as set out in the order by 19 February 2026 and to notify them of a hearing scheduled for 26 February 2026.
10. On 12 February 2026, the Tribunal received correspondence from the applicant's representative attaching a signed letter dated 12 February 2026 from Mr Harka Kandel, the director of the applicant, requesting a postponement of the hearing. Mr Kandel submitted that he would be unable to attend the scheduled hearing on 26 February 2026 due to a family commitment of cultural and religious significance and there is no one else who could represent the applicant at the hearing. Mr Kandel stated that he 'remain fully committed to attending the rescheduled hearing' and requested the hearing be postponed to the 'next available suitable date.' In the signed hearing response form of 12 February 2026, the applicant via Mr Kandel stated that the outstanding documents will be submitted before 19 February 2026. Given these submissions, the Tribunal considered it was appropriate to reschedule the hearing to 6 March 2026. The rescheduled hearing was notified in writing on 13 February 2026 with a reminder to submit all supporting documents by 19 February 2026.
11. On 20 February 2026, the Tribunal received correspondence from the applicant's representative confirming Mr Kandel's attendance at the rescheduled hearing on behalf of the applicant. However, the applicant did not submit any additional material in support of the nomination application including the specified outstanding documents from the Tribunal's order, by 19 February 2026 or with their correspondence on 20 February 2026.
12. On 23 February 2026, the Tribunal wrote to the applicant expressing its concern about their unsatisfactory compliance with the Tribunal's directions and requests for information to progress the review. In its letter, the Tribunal again set out the outstanding information and requested the material be submitted by no later than 25 February 2026.
13. On 25 February 2026, the Tribunal received the following material:

a) Mr Kandel's signed statement dated 25 February 2026 on behalf of the applicant and in support of the nomination application; and > > b) Supporting material bundle including a position description for 'Accountant General' and the applicant's organisation chart and list of employees as of December 2025.

14. On 27 February 2026, the Tribunal received correspondence from the applicant's representative attaching an updated hearing response signed by Mr Kandel on 27 February 2026. The representative submitted in their cover email that the applicant requests the Tribunal to make a decision on papers without holding a hearing. Mr Kandel on the hearing response signed on behalf of the applicant also expressly stated that he will not participate in the hearing and requests the Tribunal to make a decision on the papers without holding a hearing. Mr Kandel did not specify anyone else to take part in the hearing instead. Neither the representative nor Mr Kandel on behalf of the applicant provided any reasons for their request for a decision to be made on the papers without holding a hearing.
15. Given Mr Kandel's earlier statement dated 12 February 2026 expressing that he was fully committed to attending the rescheduled hearing, it was unclear from their general request why Mr Kandel had changed his mind and now wished a decision without a hearing. As such, the Tribunal wrote to the applicant on 2 March 2026 to acknowledge receipt of the request and setting out the following information:
    • A decision without a hearing may not be favourable and may result in the decision under review being affirmed. The applicant was notified to give evidence and make submissions at a hearing because the Tribunal was not able to make a decision in the applicant's favour on the information and evidence currently before it. The hearing was intended to give the applicant an opportunity to provide further information and evidence before the Tribunal makes a decision.
    • If the applicant wishes to withdraw the request for a decision without a hearing, they must do so by 4 March 2026. If the Tribunal does not hear from the applicant by 4 March 2026, the Tribunal will proceed to make a decision without holding a hearing.
    • The applicant is invited to provide further information and evidence for the Tribunal's consideration in this review by 6 March 2026.
16. The applicant did not withdraw their request for a decision on the papers without a hearing. As at the date of this decision, the applicant did not provide further information in response to the Tribunal's letter of 2 March 2026.

1. Section 106(1) of the ART Act provides that the Tribunal may make its decision in the proceeding in relation to the application after considering the documents and things given to the Tribunal and without holding the hearing of the proceeding if any of the circumstances in subsections (2) to (5) applies. Relevantly in this case, s 106(3) of the ART Act applies if the only parties to the proceeding are the applicant and a non-participating party; and the applicant requests the Tribunal to make its decision without holding the hearing of the proceeding; and it appears to the Tribunal that the issues for determination in the proceeding can be adequately determined in the absence of the parties to the proceeding.
2. In this case, the only parties to the proceeding are the applicant and the Minister who is a non-participating party.[2] The applicant has expressly requested the Tribunal to make a decision without holding the hearing of the proceeding and has not withdrawn that request. Accordingly, ss 106(3)(a) and (b)(ii) are met.
3. The issue for determination in the present case is whether the applicant meets reg 2.72(10), being one of the criteria for approval of the nomination of an occupation and the reason for the delegate's refusal of the nomination. It is for the applicant to provide sufficient evidence and information to persuade the Tribunal to reach the requisite state of satisfaction on whether the applicant meets reg 2.72(10). The Tribunal finds that the applicant in this case has been given numerous opportunities to provide further evidence. The applicant was also clearly informed that a decision on the currently available information may result in the decision under review being affirmed.
4. The Tribunal has considered the available material in this matter including the Departmental file containing the applicant's nomination application and supporting material[3] and the applicant's more recent submissions to the Tribunal. The Tribunal is satisfied that the issue for determination in the proceeding can be adequately determined in the absence of the parties to the proceeding. Accordingly, the Tribunal finds s 106(3)(c) is met.
5. Having regard to the procedural history in this matter set out above, the Tribunal is satisfied that the applicant has been afforded procedural fairness and reasonable opportunities to present their evidence in support of the review. Accordingly, the Tribunal has decided to proceed to a decision without a hearing.

1. As noted above, the issue in the present case is whether the applicant meets reg 2.72(10). For the following reasons, the Tribunal has decided to affirm the decision under review to refuse the nomination.

1. Regulation 2.72(10)(a) requires that the position associated with the nominated occupation is genuine. A similar requirement was considered in Cargo First Pty Ltd v MIBP [2016] FCA 30, where the Court (at [34]) upheld the Tribunal's approach of qualitatively assessing the position and comparing this with the occupation nominated in order to determine whether it was genuine. In addition, reg 2.72(10)(b) requires the position to be a full-time position, unless it is reasonable to disregard this requirement.
2. The applicant claims that it is 'a provider of agricultural labour and solutions' specialising in 'providing labour, growing, distributing and managing high-quality crops for local and regional markets... with a team of experienced farmers, agronomists and experts.' It claims that it 'helps farmers improve their operations, boost yields and increase profitability' through variety of services including full-cycle crop production services, harvesting and packaging ready for market, transportation of crops, equipment rental, and consulting, training and education support for farmers with the latest agricultural methods and technologies.
3. Due to the nature of its business, the applicant claims that its workforce primarily composes of casual employees contracted to external clients with significant seasonal fluctuations in numbers. The Tribunal notes that the applicant did not provide to the Department an organisation chart, a list of its employees or a statement addressing why the position of accountant is needed in the business. The updated organisation chart and the employee list provided to the Tribunal indicate a total number of employees as of December 2025 at 34 with only 2 full-time (Mr Kandel, the director, and a 'Manager' overseeing the overall business operations) and 32 casual employees in farm work, fruit and nut picking, packing, machine operating and irrigation. The Tribunal notes that this is significantly different to the information initially provided in the nomination application form dated 3 September 2024, indicating the applicant's workforce comprising of 9 Australian employees and 204 foreign employees. Such a huge difference in employee numbers is difficult to reconcile even taking into account the claimed seasonal fluctuations in casual employee numbers. The applicant declined a hearing which would have been an opportunity to explain this, as well as its claimed complex workforce structure.
4. The applicant claims that the nominated position of 'Accountant' is a full-time position in the business, reporting to the Director (Mr Kandel), and the nominee has previously performed the full-time duties of the nominated position for the applicant under a third-party contract. However, no evidence to support such contractual arrangement for the nominee (including the period of claimed previous contract work by the nominee for the applicant) or work samples of any accounting work performed by the nominee for the applicant has been provided to the Tribunal to date. Further, the submitted recent financial statements, information and BAS have been prepared by an external accountant, S & S Accounting & Business Services. There is no independent evidence to support the nominee's involvement in preparing the applicant's historical or current financial documents and information.
5. The applicant's Profit and Loss statement for the financial year ended 30 June 2024 (FY2024)[4] indicates a total income of $9,826,271.53. However, the statement indicates the total expense for the same period as $11,443,915.33, which has resulted in the applicant incurring a significant net loss of $1,617,643.80. The balance sheet for FY2024 also indicates the applicant's net asset in the deficit of $1,634,360.83, which raises a concern about the applicant's financial position.
6. The applicant's BAS for the period between July 2024 to June 2025 indicates a total sales sum of $11,279,639, which the Tribunal acknowledges is an increase from the total income for FY2024. However, the financial statement for the financial year ending 30 June 2025 has not been provided to the Tribunal and the Tribunal is unable to ascertain whether the applicant's business operating expenses and liabilities for the more recent full financial year have reduced to improve its financial position.
7. The Interim Financial Report for the 6-months period between 1 July 2025 and 31 December 2025 provides a net profit of $20,045.26. The external accountant submits that the applicant's business 'continues to face working capital pressure due to high current liabilities and negative equity' which does not alleviate the Tribunal's concern about the applicant's financial position. While the Tribunal is willing to accept that the business has increased its revenue over the years, there is insufficient information about the claimed careful or efficient financial oversight or management necessary for its ongoing success and operational consistency, particularly in relation to the financial or accounting advice it receives to achieve these business outcomes.
8. The Tribunal accepts the external accountant's assessment that major cost categories for the applicant include contractor expenses, wages and superannuation. The submitted financial information shows that wages ($5,719,387.24) and contractor fees ($3,689,993.16) comprised the biggest expenditures for the 12-months period in FY2024 and similarly large expenditures (wages $870,896.35 and contractor expenses $1,307,147.32) are noted in the 6-months period in the second half of 2025 calendar year. The Tribunal also notes a significant increase in 'accounting and bookkeeping' expenditure of $10,525.00 for the July-December 2025 period (compared to $3,924.55 in the July-December 2024 6-months period and $7,200 in FY2024 12-months period). However, these figures alone do not explain any claimed 'intricacy of the company's operations' or the applicant's current and future measures for the 'financial stability and strategic growth of the business.' There is insufficient written material to explain how the complex financial operations of the applicant is currently being managed without an internal accountant or proposed to be managed with an internal accountant. Mr Kandel declined the hearing opportunity to explain these matters.
9. The representative generally submitted in their submissions of 30 January 2026 that the applicant's business has managed to achieve a higher profit margin due to effective cost management and operational efficiencies. No further explanations or specific examples have been provided about the claimed 'cost management and operational efficiencies' of the applicant's business. While the Tribunal accepts that the applicant appears to have reported a modest profit in the second half of 2025, the information currently available before it does not satisfactorily demonstrate 'a higher profit margin' nor lessen the Tribunal's concern about the applicant's negative financial position. Mr Kandel, acting on behalf of the applicant, has declined the hearing opportunity to clarify these concerns at a hearing.
10. The applicant claims that it requires a full-time accountant to replace the third-party accounting and financial service and to manage these responsibilities in-house. It is unclear if the applicant's reference to 'the third-party accounting and financial service' currently performing the duties for the applicant is to the external accountant (i.e. S & S Accounting & Business Services) or the claimed previous third-party contract with the nominee. The applicant further claims that the position of an accountant at the applicant's organisation is a senior role, reporting directly to the Director to provide essential financial governance and to maintain the internal control system required to track complex payroll data and wages, which are vital for accurate financial reporting and ensuring that the applicant meets its substantial multi-jurisdictional payroll tax and superannuation obligations. However, there is no independent evidence to corroborate such tasks being required or performed by external or internal persons for the applicant. Lack of independent corroborative evidence in this regard is especially concerning given the applicant's claim that 'the role remains a permanent fixture of our organisational framework and became vacant only due to the nominee's immigration circumstances rather than a lack of business need' which would suggest the existence of historical or current evidence of work performed by an in-house or external accountant for the applicant's business to demonstrate the fit and need of the role in the business. Noting that the applicant has been assisted by a legal representative and the Tribunal afforded multiple opportunities to provide additional and supplementary evidence, the applicant's failure to provide relevant evidence to support their claims and application is unsatisfactory.
11. There are generic references in Mr Kandel's 25 February 2026 statement about the applicant transitioning through a period of change following the cessation of business activities and navigating a strategic period of operational consolidation, which the applicant claims necessitates the nomination of a full-time in-house accountant. However, there is no further explanation about the claimed transition, cessation of business activities or operational consolidation. There is also no independent evidence to support the business transition or strategic period the applicant claims to be undergoing. These generalised and embellished statements without any corroborating evidence raise a concern about the reliability of Mr Kandel's written statements made on behalf of the applicant.
12. The Tribunal also notes that despite multiple opportunities to provide supporting information including work samples, correspondence and reference letters that would independently and verifiably demonstrate the tasks to be performed in the nominated position and corroborate the generic submissions and claims, the applicant failed to do so. As noted above, Mr Kandel declined the opportunity to give evidence at a hearing which would have enabled the Tribunal to enquire about these matters for clarification and explanation.
13. In light of all of the above concerns, the Tribunal is not satisfied on the available evidence that the applicant has demonstrated the fit, context and necessity of the internal accountant within its business.
14. The Tribunal is also not satisfied on the totality of the information before it that the position is what it purports to be. In the nomination application form, the applicant submitted the responsibilities and tasks of the Accountant in its business as follows:
    • Bank reconciliation and general ledger reconciliations
    • Matching, batching, coding, reconciling and processing invoices
    • Processing payroll and other payables when required
    • Correspondences to Clients via email and phone and maintain accounts receivable ledger
    • Maintaining a thorough understanding of the Accounts Receivable and Payable processes and procedures
    • Reporting monthly management accounts
    • Preparing monthly, quarterly and half-yearly reconciliations and schedules for month-end processing
    • Assisting in preparing PAYG, BAS and consolidated activity statements for all accounts required
    • Supporting directors by preparing cash flow and reporting information
    • Ad hoc duties and projects instructed by management
15. The above tasks appear to focus on accounts reconciliations, payroll processing and assisting with the preparation of financial statements and reports including BAS and PAYG for the employer's tax and other statutory compliance. According to the applicant's Labour Market Testing Report submitted to the Department, the responsibilities of the nominated position specified in the advertisements for the nominated position in the Australian labour market reflect the above tasks.
16. The Tribunal finds that the above tasks consist of a combination of majority of the tasks set out in the ANZSCO dictionary for Accounting Clerk (ANZSCO Unit Group 5511)[5] and Bookkeepers (ANZSCO Unit Group 5512),[6] as well as some of the tasks of Payroll Clerk (ANZSCO Unit Group 5513).[7] Critically, the above tasks do not align with the tasks of the nominated occupation, Accountant (General), as described in ANZSCO[8] which feature the strategic financial advisory and complex financial investigative reporting and management responsibilities.
17. The Tribunal acknowledges that the nominee's employment contract executed on 29 August 2024, the position description dated and signed 29 August 2024 and the position description submitted to the Tribunal with the applicant's statement dated 25 February 2026 provide a more expansive list of duties which appears to contain some of the tasks of 221111 Accountant (General) as described in ANZSCO. The duties as set out in these documents include the following:
    • Preparation of Management Information report which includes balance sheets, statements of profit and loss and financial indicators such as yield, cost, base rate and liquid asset ratio.
    • Continuously monitoring, analysing and interpreting financial performance by reviewing balance sheets, profit and loss and cash flow statements, preparing financial reports on a monthly, quarterly and annual basis, and providing monthly, quarterly and annual financial analysis and commentary.
    • Preparing and reconciling trial balance and financial statements, reviewing all asset, liability, expense, income and general ledger accounts.
    • Preparation of projected monthly, quarterly and annual budget target plans, its variance analysis and providing commentary on financial figures, and ensure alignment with financial goals and provide recommendations for corrective actions.
    • Accounting daily receipts and payment details, and ensuring bank reconciliation, credit card reconciliations and employee expense reimbursements.
    • Reconciliation of vendors' account statements with books of accounts and follow-up for resolving discrepancies.
    • Tax payments, record maintenance, reconciliation and filing with the government bodies on a monthly, quarterly and annual basis.
    • Maintenance of Fixed Asset Register, ensuring accurate tracking, valuation and depreciation of business assets.
    • Preparing accounting entries, handle internal audits, ensure financial reporting standards and maintain accurate financial records for compliance-based auditing, producing accounting information, record keeping, compliance reports and analysis.
    • Working in conjunction with external accountants and statutory auditors to resolve financial year-end issues. Assist with annual audits.
    • Liaising with the finance and planning team and reporting to ensure internal financial controls are in place, and establish and maintain robust internal controls and procedures for accounting and bookkeeping of revenue, cost allocations, income and expenditure.
    • Prepare payments by verifying documentation and requesting disbursements.
    • Posting month-end journals in the accounting software for accrued expenses, deferred income, accrued unbilled revenue, prepayments and reversal of the previous month's accruals.
    • Implementation and administering accounting information systems of the bank.
    • Assisting weekly cashflow forecasting and funds management to ensure adequate funds for all financial obligations of the group.
18. However, the majority of the tasks provided by the applicant for the nominated position appear to still focus on practical recordkeeping, reconciliation and reporting of accounts for the business, rather than more complex financial advisory service relating to statutory compliance, formulating budgetary and accounting policies, auditing and maintaining internal financial control and accounting information systems. The Tribunal acknowledges that an internal or in-house accountant at a business may perform tasks related to the business' financial recordkeeping, processing and reconciliation of accounts, investigation and compilation of financial data for budget preparations and statutory reporting requirements. However, the available information does not support the applicant's claim that the nominated position in its business will perform more than the administrative account recordkeeping tasks and actually provide complex financial and accounting advice, conduct financial investigations and prepare reports to advise management on taxation, financing, budgetary planning and business operations. Further, the applicant's position description in the employment contract and the separate document signed by the nominee on 29 August 2024 refer to liaising with the 'finance and planning team', assisting in funds management and financial obligations 'of the group' and reporting to the 'Group Financial Controller', which appears to be inconsistent with the submitted information about the applicant's business structure and organisation personnel composition. Given the internally conflicting information in the written material and the lack of corroborating independent information to demonstrate the actual tasks to be performed by the nominated position, the Tribunal has concerns that the position description in the employment contract and the applicant's statements have been exaggerated to include the duties of Accountant (General) set out in ANZSCO, for the purposes of a favourable outcome. Mr Kandel declined to appear at a hearing which would have been an opportunity for him to explain and clarify these concerns.
19. In light of these concerns, the Tribunal is not satisfied the nominated position in the applicant's business will in fact perform the majority of the tasks of the nominated occupation of Accountant (General) as described in ANZSCO.
20. In reaching the above finding, the Tribunal has also had regard to the applicant's latest statement to the Tribunal dated 26 February 2026, which highlights the following responsibilities in support of its claim that an accountant is essential in its business:
    • Ongoing financial oversight: ensuring sound cash flow management and maintaining profit margins.
    • Strategic financial planning and recovery: supporting long-term planning and financial decisions to ensure future success, managing the complex financial landscape including multi-jurisdictional payroll tax and cashflow forecasting.
    • Ongoing compliance and reporting: overseeing the preparation of financial reports and ensuring compliance with Australian regulations, ensuring that the business meets its statutory obligations including maintaining active ASIC registration and its Labour Hire Licence.
    • Cost management: analysing expenses and helping to identify areas for cost optimisation.
21. However, as discussed above in detail, these general assertions are not supported by independent corroborative evidence or persuasively detailed explanation, including how the applicant is obtaining such services without an internal accountant and if the applicant is currently obtaining such services externally why the applicant could not continue in the same manner. The Tribunal considers overall the applicant's written submissions about the genuineness of the nominated position are highly generalised, embellished and not satisfactorily substantiated by verifiable corroborative evidence.
22. For the above reasons and having thoroughly considered all of the available information before it, the Tribunal is not satisfied that the position associated with the nominated occupation is genuine. Accordingly, the applicant does not meet reg 2.72(10)(a).
23. The Tribunal finds that the requirements of reg 2.72(10) are not met in this case. Therefore, the Tribunal is not satisfied that the applicant meets the applicable criteria for the nomination to be approved. Accordingly, the decision under review must be affirmed.

1. The Tribunal affirms the decision not to approve the nomination.

Representative for the Applicant: Ms Lauraine Nguyen

ATTACHMENT - EXTRACTS FROM THE MIGRATION REGULATIONS 1994

2.72 Criteria for approval of nomination--Subclass 457 (Temporary Work (Skilled)) visa and Subclass 482 (Temporary Skill Shortage) visa

(1) This regulation applies in relation to a person who:

(a) is any of the following:

(i) a standard business sponsor;

(ii) a person who has applied to be a standard business sponsor;

(iii) ...

(iv) ...

(b) under paragraph 140GB(1)(b) of the Act, nominates a proposed occupation in relation to any of the following (the nominee):

(i) a holder of a Subclass 457 (Temporary Work (Skilled)) visa;

(ii) a holder of a Subclass 482 (Temporary Skill Shortage) visa;

(iii) an applicant or a proposed applicant for a Subclass 482 (Temporary Skill Shortage) visa.

(2) For the purposes of paragraph 140GB(2)(b) of the Act, the criteria set out in this regulation are prescribed.

Note: In addition, subsection 140GB(2) of the Act requires the person to be an approved work sponsor and to have paid any nomination training contribution charge in relation to the nomination.

(3) The Minister is satisfied that the person made the nomination in accordance with the process set out in regulation 2.73.

(a) there is no adverse information known to Immigration about the person or a person associated with the person; or

(b) it is reasonable to disregard any adverse information known to Immigration about the person or a person associated with the person.

(a) if the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream - the person is a standard business sponsor; or

(b) ...

(5A) The Minister is satisfied that any debt due by the person as mentioned in section 140ZO of the Act (recovery of nomination training contribution charge and late payment penalty) has been paid in full.

(a) a Subclass 457 (Temporary Work (Skilled)) visa; or

(b) a Subclass 482 (Temporary Skill Shortage) visa;

the Minister is satisfied that the person has listed on the nomination each other holder of either of those kinds of visa who was granted the visa on the basis of having the necessary relationship with the nominee as mentioned in clause 457.321 of Schedule 2 (as in force before 18 March 2018) or subclause 482.312(1) of Schedule 2.

(7) However, the Minister may disregard the fact that one or more persons required to be listed on the nomination are not listed, if the Minister is satisfied it is reasonable in the circumstances to do so.

(a) the occupation and its corresponding 6-digit code correspond to an occupation and its corresponding 6-digit code specified in:

(i) if the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream - the instrument made under subregulation (9) in force at the time the nomination is made; or

(ii) ...; and

(b) the occupation applies to the nominee in accordance with the instrument or work agreement.

(9) The Minister may, by legislative instrument, specify occupations and, for each occupation:

(a) whether the occupation is:

(i) a short term skilled occupation; or

(ii) a medium and long term strategic skills occupation; and

(b) either:

(i) the 6-digit ANZSCO code for the occupation; or

(ii) if there is no 6-digit ANZSCO code for the occupation - a 6-digit code for the occupation; and

(c) if there is no 6-digit ANZSCO code for the occupation - tasks, qualifications and experience for the occupation; and

(d) any matters for the purpose of determining whether the occupation applies to a nominee, including matters relating to any of the following:

(i) the person who nominated the occupation;

(ii) the nominee;

(iii) the occupation;

(iv) the position in which the nominee is to work;

(v) the circumstances in which the occupation is undertaken;

(vi) the circumstances in which the nominee is to be employed in the position.

(10) The Minister is satisfied that the position associated with the occupation is:

(10A) However, the Minister may disregard the criterion in paragraph (10)(b) if the Minister is satisfied that it is reasonable in the circumstances to do so.

(a) the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream; and

(b) the person is not an overseas business sponsor; and

(c) the occupation is not an occupation specified by the Minister in an instrument made under subregulation (13);

(d) the nominee will be engaged only as an employee under a written contract of employment by the person or an associated entity of the person (the employer); and

(e) the person will give the Minister a copy of the contract signed by the employer and the nominee.

(a) the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream; and

(b) the person is an overseas business sponsor; and

(c) the occupation is not an occupation specified by the Minister in an instrument made under subregulation (13);

(d) the nominee will be engaged only as an employee under a written contract of employment by the person; and

(e) the person will give the Minister a copy of the contract signed by the person and the nominee.

(13) The Minister may, by legislative instrument, specify occupations for the purposes of paragraphs (11)(c) and (12)(c) ...

(a) the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream; and

(b) the nominee holds a Subclass 457 (Temporary Work (Skilled)) visa or a Subclass 482 (Temporary Skill Shortage) visa; and

(c) the Minister requested the person to provide evidence that the nominee satisfies the language test requirements;

the person has provided evidence to the Minister that the nominee satisfies:

(d) if the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream - any language test requirements specified by the Minister in a legislative instrument for clause 482.223 of Schedule 2 that would apply to the nominee if the nominee were an applicant for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream; or

(e) if the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Medium-term stream - any language test requirements specified by the Minister in a legislative instrument for clause 482.232 of Schedule 2 that would apply to the nominee if the nominee were an applicant for a Subclass 482 (Temporary Skill Shortage) visa in the Medium-term stream.

(a) the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream; and

(b) the Minister is not satisfied that the nominee's annual earnings in relation to the occupation will be at least the amount specified by the Minister in a legislative instrument made for the purposes of this paragraph;

(c) the annual market salary rate for the occupation has been determined by the person in accordance with the instrument made under subregulation (17); and

(d) the annual market salary rate, excluding any non-monetary benefits, for the occupation (determined by the person in accordance with an instrument made under subregulation (17)) is not less than the temporary skilled migration income threshold specified by the Minister in a legislative instrument made for the purposes of this paragraph; and

(e) the nominee's annual earnings in relation to the occupation will not be less than the annual market salary rate for the occupation (determined by the person in accordance with an instrument made under subregulation (17)); and

(f) the nominee's annual earnings, excluding any non-monetary benefits, in relation to the occupation will not be less than the temporary skilled migration income threshold specified by the Minister in a legislative instrument made for the purposes of paragraph (d); and

(g) either:

(i) there is no information known to Immigration that indicates that the annual market salary rate for the occupation (determined by the person in accordance with an instrument made under subregulation (17)) is inconsistent with Australian labour market conditions relevant to the occupation; or

(ii) it is reasonable to disregard any such information.

(a) the Minister may disregard the criterion in paragraph (15)(d) if the Minister is satisfied that:

(i) the annual market salary rate for the occupation (determined by the person in accordance with an instrument made under subregulation (17)) is not less than the temporary skilled migration income threshold specified by the Minister in a legislative instrument made for the purposes of paragraph (15)(d); and

(ii) it is reasonable in the circumstances to do so; and

(aa) the Minister may disregard the criterion in paragraph (15)(e) if:

(i) under subregulation (10A), the Minister disregards the criterion in paragraph (10)(b) in relation to the position associated with the occupation; and

(ii) the Minister is satisfied that it is reasonable in the circumstances to do so; and

(b) the Minister may disregard the criterion in paragraph (15)(f) if the Minister is satisfied that it is reasonable in the circumstances to do so.

(17) The Minister may, by legislative instrument, specify a method for determining the annual market salary rate for an occupation nominated under section 140GB of the Act or an occupation in relation to which a position is nominated under regulation 5.19.

(18) If the occupation is nominated for a Subclass 482 (Temporary Skill Shortage) visa in the Short-term stream or Medium-term stream, the Minister is satisfied that:

(a) either:

(i) there is no information known to Immigration that indicates that the employment conditions (other than in relation to earnings) that will apply to the nominee are less favourable than those that apply, or would apply, to an Australian citizen or an Australian permanent resident performing equivalent work at the same location; or

(ii) it is reasonable to disregard any such information; and

(b) if the person is lawfully operating a business in Australia - the person has not engaged in discriminatory recruitment practices.

[1] Australian and New Zealand Standard Classification of Occupation (ANZSCO) occupation 221111 'Accountant (General)'.

[2] Section 348A(1) of the Act provides that the Minister is taken to be a non-participating party to a proceeding for review of a reviewable migration decision or a reviewable protection decision for the purposes of the ART Act.

[3] The applicant submitted with its nomination application form dated 3 September 2024, copies of the following documents: the applicant's letter of offer for the position of 'Accountant' to the nominee, signed by the nominee on 29 August 2024; an employment contract for a permanent full-time accountant at an annual salary of $73,150, dated and signed by Mr Kandel on behalf of the applicant and the nominee on 29 August 2024; the applicant's position description for 'Accountant General'; the nominee's passport biopage; a market salary rate report dated 28 August 2024 with 4 salary survey information attachments; and a labour market testing report dated 25 August 2024 attaching 3 unsuitable candidate resumes. No information to demonstrate its organisation structure, current employees and need for an accountant were included with the nomination application.

[4] From the applicant's financial report for the financial period ended 30 June 2024, submitted to the Tribunal on 30 January 2026.

[5] Australian Bureau of Statistics (2022), 5511 Accounting Clerks, ABS Website, accessed 5 February 2026. The tasks of an Accounting Clerk include preparing and processing documentation related to accounts payable and receivable, reconciling invoices and preparing bank reconciliations, recording and preparing reports of cost data and inventory adjustments for preparation of operating budgets and profit and loss calculations.

[6] Australian Bureau of Statistics (2022), 5512 Bookkeepers, ABS Website, accessed 5 February 2026. Bookkeeper tasks include keeping, maintaining and balancing financial records, accounts, cash flow and lines of credit, using manual and computerised accounting systems, preparing and producing financial statements, budget and expenditure reports and analyses using account books, ledgers and accounting software packages, preparing invoices, purchase orders and bank deposits, reconciling accounts against monthly bank statements, verifying recorded transactions and reporting irregularities to management, and preparing forms reporting to business tax entitlements and obligations.

[7] Australian Bureau of Statistics (2022), 5513 Payroll Clerks, ABS Website, accessed 5 February 2026. Payroll Clerk tasks include preparing payroll data, processing payment of wages and salaries and maintaining and recording adjustments to employee pay, deductions and contributions.

[8] Australian Bureau of Statistics (2022), 2211 Accountants, ABS Website, accessed 5 February 2026.