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