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This gazette
Administered by: Treasury
Published Date 10 Aug 2018

Commissioner of Taxation

Notice of a data matching program

Online accommodation platforms enable members of the public to book and pay for accommodation services.

The Australian Taxation Office (ATO) will collect data under notice to identify individuals that have or may be engaged in providing accommodation services through an online platform during the 2016-17 to 2019-20 financial years.

The ATO will also acquire details of all payments made by the platform/s to accommodation providers including payments made by international entities for the 2016-17 to 2019-20 financial years.

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 data to be collected may contain all or a selection of the fields listed for the 2016-17 to 2019-20 financial years:

From Online Platforms

Listing owner and property details

a.       Name

b.      Contact details (residential address and telephone number(s))

c.       Date of birth

d.      Rental property address

e.      Listing ID

f.        Owner/listing manager

g.       Room or whole house listing

Financial transactions per listing

h.      Banking details of the owner

i.         Payment method

j.        Gross rental income

k.       Fees/commissions charged by the provider 

l.         Nights booked

Property activities

m.    Listing date

n.      Enquiry rates and responses

o.      Conversion rate (bookings/enquiries)

p.      Cancellations initiated by guests and host/owner

q.      Host/Owner’s block outs dates

r.        Price per night

s.       Minimum night booking restriction

t.        Type of booking allowed: instant or contact

u.      Changes to the listing details, price change, condition change etc.


 

From Financial Institutions of the platform providers

v.       Payee account name

w.     Payee BSB

x.       Payee account number

y.       Date of payment to the payee

z.       Amount of payment to the payee

It is estimated that records relating to up to 190,000 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 providing accommodation 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 those individuals failing to meet their registration and/or lodgment obligations and assisting 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 providing accommodation services.

■          Ensure compliance with registration, 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