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This gazette
Administered by: Treasury
Published Date 05 Jun 2017

Commissioner of Taxation

Notice of an update to a data matching program

This data matching program has been amended from the original version published in December 2016 to include ride-sourcing facilitators as additional data providers and to extend the financial years included in the program.

The Australian Taxation Office (ATO) will acquire data to identify individuals that may be engaged in providing ride-sourcing services during the 2015-16 to 2018-19 financial years.

Details of ride-sourcing providers and the payments they have received in the 2015-16 to 2018-19 financial years will be requested from ride-sourcing facilitators and/or ride-sourcing facilitators’ financial institutions. Ride-sourcing facilitators provide an electronic platform enabling members of the public to engage the services of a ride-sourcing provider (ie a driver). The data acquired will be electronically matched with certain sections of ATO data holdings to identify taxpayers that can be provided with tailored information to help them meet their tax obligations, or to ensure compliance with taxation law.

The ATO will seek to obtain the following data items:

       Payee name

       Residential address

       Postal address (if different to residential address)

       Birth date

       Mobile phone number

       Email address

       Bank account bank state branch (BSB) number

       Bank account number

       Australian Business Number

       Vehicle details

       Date commenced as ride-sourcing provider

       Date ceased as ride-sourcing provider

       Date of last trip made

       Detail (value ($), date and description) of all payments received in the relevant period

It is estimated that records relating to in excess of 125,000 individuals will be obtained.


 

The purpose of this data matching program is to ensure that taxpayers are correctly meeting their taxation obligations in relation to payments for ride-sourcing services. These obligations may include registration, lodgment, reporting and payment responsibilities.

The program objectives are to:

       Promote voluntary compliance and increase community confidence in the integrity of the tax system.

       Identify and educate those individuals failing to meet their registration and/or lodgment obligations and assist them to comply.

       Gain insights from the data that may help to develop and implement treatment strategies to improve voluntary compliance; which may include educational or compliance activities as appropriate.

       Obtain intelligence to increase the ATO’s understanding of the behaviours and compliance profiles of individuals and businesses that provide ride-sourcing services.

       Ensure through compliance activities that registered ride-sourcing providers comply with their lodgment, correct reporting and payment of taxation obligations.

A document describing this program has been prepared in consultation with the Office of the Australian Information Commissioner. A copy of this document is available at www.ato.gov.au/dmprotocols  

 

The ATO complies with the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) which includes standards for data matching to protect the privacy of individuals. A full copy of the ATO’s privacy policy can be accessed at www.ato.gov.au/privacy