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This gazette
Administered by: Treasury
Published Date 21 May 2021

Gazette notice: Commissioner of Taxation – Notice of a data-matching program

The Australian Taxation Office (ATO) will acquire property management data from property management software providers for the 2018-19 through to 2022-23 financial years. The data items include:

Property owner identification details

           unique ID

           individual/ non individual names

           business contact name(s) (if applicable)

           addresses (residential, postal)

           Australian business number (if applicable)

           email address, contact phone numbers

           BSB number, bank account number, bank account name

       Rental property details

           unique ID

           address

           date property first available for rent

           rental income category

           rental income amount

           rental expense category

           rental expense amount

           net rent amount

       Property manager details

           business name

           managing agent name (given and surname)

           business addresses (business, postal, internet)

           email address, contact phone numbers

           ABN

           licence number

We estimate that records relating to approximately 1.6 million individuals will be obtained each financial year.

The data will be acquired and matched against ATO records to:

       inform rental property owners of their taxation obligations as part of an information and education campaign

       undertake compliance activity to protect the integrity of the tax system and ensure that everyone pays the correct amount of tax

       inform designs that will make it easier for our clients to interact with the system and get their affairs right

The objectives of this program are to:

       help ensure that individuals and businesses are fulfilling their tax and superannuation reporting obligations

       identify and educate those individuals and businesses who may be failing to meet their reporting obligations and assist them to comply with:

           lodgment of income tax returns

           the correct reporting of rental income and the associated deductions

           capital gains tax obligations for properties used to derive income

       gain insights from the data that may help to develop and implement treatment strategies to improve voluntary compliance; which may include educational, behavioural or compliance activities of individuals and businesses that lease or let real property

A document describing this program is available at ato.gov.au/dmprotocols.

This program follows the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian Government administration (2014) (the guidelines). The guidelines include standards for the use data-matching as an administrative tool in a way that complies with the Australian Privacy Principles (APPs) and the Privacy Act 1988 (Privacy Act), and are consistent with good privacy practice.

A full copy of the ATO’s privacy policy can be accessed at ato.gov.au/privacy