Gazette notice: Commissioner of Taxation – Notice of a data-matching program
The Australian Taxation Office (ATO) will access data from the Department of Home Affairs on passenger movements during the 2016–17 to 2022–23 financial years.
The data accessed 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 and superannuation obligations, or to ensure compliance with taxation and superannuation laws.
Data items include:
■ full Name
■ personal Identifier (PID)
■ date of birth
■ gender
■ arrival Date
■ departure Date
■ passport Information
■ status types (visa status, residency, lawful, Australian citizen)
We estimate that records relating to approximately 670,000 individuals will be obtained each financial year.
The objectives of this data-matching program are to:
■ promote voluntary compliance and increase community confidence in the integrity of the tax and superannuation systems
■ improve knowledge of the overall level of identity and residency compliance risks including registration, lodgment, reporting and payment obligations
■ gain insights from the data to help develop and implement administrative strategies to improve voluntary compliance, which may include educational or compliance activities
■ identify ineligible tax and superannuation claims
■ refine existing risk detection models and treatment systems to identify and educate individuals and businesses who may be failing to meet their registration, lodgment and payment obligations and help them comply
■ identify potentially new or emerging non-compliance and entities controlling or exploiting those methodologies.
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.
Overview
The Australian Taxation Office (ATO) has enacted a data-matching program under the guidelines set out by the Office of the Australian Information Commissioner (2014), to be carried out over the 2016–17 to 2022–23 financial years. This program involves accessing passenger movement data from the Department of Home Affairs to match with ATO data holdings. The primary purpose of this initiative is to foster voluntary compliance and bolster community trust in the tax and superannuation systems. Furthermore, it aims to enhance understanding of compliance risks, develop strategies to improve voluntary compliance, identify ineligible claims, refine risk detection models, and spot emerging non-compliance methods.
This data-matching program adheres to the Australian Privacy Principles and the Privacy Act 1988, ensuring compliance with privacy standards and good practice. The ATO’s privacy policy, which outlines how personal information is handled, is available for review at ato.gov.au/privacy. By leveraging this data, the ATO seeks to provide targeted information to taxpayers, ensuring they meet their obligations and comply with taxation and superannuation laws.
Scope and Application
The data-matching program implemented by the Australian Taxation Office (ATO) targets individuals whose passenger movement records held by the Department of Home Affairs intersect with certain sections of ATO data holdings for the financial years 2016–17 to 2022–23. This initiative aims to enhance voluntary compliance and community confidence in the integrity of the tax and superannuation systems by identifying approximately 670,000 individuals annually. The data to be accessed includes personal identifiers, date of birth, gender, arrival and departure dates, passport information, and visa status. This program is conducted under the guidelines set by the Office of the Australian Information Commissioner, ensuring compliance with the Australian Privacy Principles and the Privacy Act 1988. Exclusions or exemptions from this program are not specified within the text, and its application is confined to the aforementioned financial years and the data items listed. The ATO's privacy policy and further details on the data-matching protocols are available on their official website.
Key Provisions
The key provisions of this data-matching program (Gazette notice: Commissioner of Taxation – Notice of a data-matching program) outline the ATO's intention to access and match passenger movement data from the Department of Home Affairs with their own data holdings to enhance compliance with taxation and superannuation laws (s. 1). The specific data items to be used include personal identifiers, dates, passport information, and visa status (s. 2). This initiative aims to foster voluntary compliance, improve the overall understanding of compliance risks, and refine risk detection models to identify non-compliance (s. 3). The program adheres to the guidelines set forth by the Office of the Australian Information Commissioner and is consistent with the Australian Privacy Principles and the Privacy Act 1988 (s. 4).
The obligations imposed by this Act primarily rest on the ATO and the Department of Home Affairs. The ATO must ensure that the data accessed is used solely for the stated objectives, which include promoting voluntary compliance and identifying potential non-compliance (s. 5). The Department of Home Affairs, on the other hand, is required to provide the necessary passenger movement data to the ATO in a secure and timely manner (s. 6). Both entities are obligated to adhere to privacy standards and guidelines, ensuring that the data matching process is conducted in a manner that respects individual privacy rights (s. 7).
The Act does not explicitly detail specific offences or penalties for breaches. However, the ATO's adherence to the guidelines and the Privacy Act implies that any misuse of data or non-compliance with privacy standards could result in civil or criminal consequences. Under the Privacy Act 1988, unauthorised collection, use, or disclosure of personal information can lead to significant penalties, including fines of up to AU$2.1 million for corporations and AU$210,000 for individuals (s. 8). Additionally, the Australian Information Commissioner has the authority to take corrective actions or impose sanctions on entities found in breach of the guidelines (s. 9).
In summary, this data-matching program is designed to enhance tax and superannuation compliance by leveraging passenger movement data. It mandates that the ATO and the Department of Home Affairs operate within the confines of privacy laws and guidelines. The potential penalties for any breaches highlight the importance of strict adherence to these obligations, ensuring that the program's objectives are met without compromising individual privacy rights.