Commissioner of Taxation - Notice of a data matching program

The Australian Taxation Office (ATO) will acquire information on holders of a Visa from the Department of Immigration and Border Protection for the 2017-18, 2018-19 and 2019-20 financial years.

The data items that will be obtained are:

• Address history for visa applicants and sponsors
• Contact history for visa applicants and sponsors
• All visa grants
• Visa grant status by point in time
• Migration agents (visa application preparer who assisted or facilitated the processing of the visa)
• Address history for migration agents
• Contact history for migration agents
• All international travel movements undertaken by visa holders (arrivals and departures)
• Sponsor details
• Education providers (educational institution where a student visa holder intends to undertake their study)
• Visa subclass name.

It is estimated that records of 20 million individuals will be obtained over the course of the three year period. These records will be electronically matched with ATO data holdings to identify non‑compliance with obligations under taxation and superannuation laws.

The objectives of this data matching program are to:

• Maintain currency of our knowledge of taxation and superannuation risks within the visa holders, visa sponsors and migration agents populations.
• Support the development and implementation of administrative strategies to treat non-compliance with registration, lodgment, correct reporting and payment of taxation and superannuation obligations by visa holders, visa sponsors and migration agents.
• Test the accuracy and strengths of our existing risk detection models and treatment systems, and identify areas for improvement in our models, treatment systems and practices.
• Identify potentially new or emergent fraud methodologies and those entities controlling or exploiting those approaches.
• Improve the integrity of the taxation and superannuation system by cancelling ineligible ABN registrants.
• Support compliance activities under Australia’s foreign investment rules.
• Ensure compliance with registration, lodgment, correct reporting and payment of taxation and superannuation obligations.
• Promote voluntary compliance by visa holders, sponsors and agent communities through education and engagement.

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/general/gen/data-matching-protocols/