Commissioner of Taxation – Notice of amendment to a data-matching program

Administered by Department of the Treasury

Legislation au C2021G00101 In force Gazette

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

The Australian Taxation Office (ATO) will acquire:

          confirmation of government payment made to applicants of temporary early access to superannuation for the period of 19 April 2020 to 31 December 2020 from Services Australia

          confirmation from Services Australia of income support payments made to additional employees nominated by applicants for Jobmaker Hiring Credit for the period of 7 October 2020 to 6 October 2021. Income support payments must have been received for at least 28 consecutive days within the 84 days prior to commencing employment within 7 October 2020 to 6 October 2021.

          details of incarcerated individuals for the period of 1 March 2020 to 6 October 2021 from state and territory correctional facility regulators. 

For temporary early access to superannuation the data items include:

          identification details (names, addresses, dates of birth)

          Services Australia transaction details:

           Government payment/benefit type (JobSeeker payment, parenting payment, special benefit, youth allowance-other than on the basis that the individual was undertaking full-time study or was a new apprentice, farm household allowance).

           Date granted – including where claim for benefit is made and yet to be commenced

           Ceased government payment/benefit

           Date government payment/benefit ceased

For JobMaker Hiring Credits the data items include:

          identification details (names, dates of birth, Request and response transaction IDs)

          Services Australia transaction details:

           Indicator of government income support payments received within the applicable period.

           Type of government income support received (JobSeeker payment, parenting payment, youth allowance- other than on the basis that the individual was undertaking full-time study or was a new apprentice)

State and territory correctional facility regulators data items include:

          identification details (names, addresses, dates of birth)

          Incarcerated individuals details:

           State of incarceration

           Date of incarceration

           Expected release date (if available)

The data collected for temporary early access to superannuation from Services Australia is expected to relate to more than three million individuals.

The data collected for JobMaker Hiring Credits from Services Australia will relate to the expected 450,000 positions that will be supported through the JobMaker Hiring Credit.

The data collected from the state and territory correctional facility regulators is expected to relate to approximately 100,000 individuals.

The data will be acquired and matched to verify eligibility criteria for:

          JobKeeper payments

          temporary early access to superannuation

          temporary cash flow boost

          JobMaker Hiring Credit. 

The objectives of this program are to:

          ensure COVID-19 economic response provides timely support to affected workers business and the broader community

          undertake verification of applications and identify compliance issues

          implement treatment strategies to improve voluntary compliance, which may include educational and compliance activities as appropriate

          identify and educate those individuals and businesses who may be failing to meet their registration and/or lodgment obligations and assist them to comply

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

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 Commissioner of Taxation Notice of Amendment to a Data-Matching Program, enacted in 2021, addresses the need for verification of eligibility for various COVID-19 economic response measures, including JobKeeper payments, temporary early access to superannuation, temporary cash flow boost, and JobMaker Hiring Credit. This initiative was established to ensure the timely and effective distribution of government support to individuals and businesses impacted by the pandemic. The program aims to verify eligibility, identify compliance issues, implement strategies to improve voluntary compliance, and assist those failing to meet their obligations. It is overseen by the Australian Taxation Office (ATO) and adheres to the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration, ensuring compliance with the Australian Privacy Principles and the Privacy Act 1988. The ATO's privacy policy is available for reference at ato.gov.au/privacy.

Scope and Application

The Commissioner of Taxation Notice of Amendment to a Data-Matching Program, Gazette C2021G00101, pertains to the acquisition of specific data from various government agencies to verify eligibility criteria for several COVID-19 economic response measures. The data collected from Services Australia will cover over three million individuals who applied for temporary early access to superannuation and additional employees nominated for JobMaker Hiring Credit, while data from state and territory correctional facility regulators will encompass approximately 100,000 incarcerated individuals. This data will be used to ensure timely support to affected workers, businesses, and the broader community, verify applications, identify compliance issues, and assist in fulfilling tax and superannuation reporting obligations. The program applies to individuals and businesses that have applied for these COVID-19 economic response measures and follows the Office of the Australian Information Commissioner’s Guidelines on data matching, ensuring compliance with the Privacy Act 1988 and the Australian Privacy Principles.

Key Provisions

The primary sections of the data-matching program (Gazette C2021G00101) include the acquisition of various types of data from different sources to verify eligibility for certain COVID-19 economic response measures. Section 1 of the Gazette outlines the types of data to be collected from Services Australia, including confirmation of government payments made to applicants for temporary early access to superannuation and income support payments made to additional employees nominated by applicants for JobMaker Hiring Credits. Section 2 details the data to be collected from state and territory correctional facility regulators, such as identification details of incarcerated individuals. The collected data will be used to verify eligibility criteria for JobKeeper payments, temporary early access to superannuation, temporary cash flow boost, and JobMaker Hiring Credit (Gazette, 2021). The data-matching program imposes several obligations on the entities involved. Services Australia is required to provide confirmation of government payments made to applicants of temporary early access to superannuation and income support payments for JobMaker Hiring Credits within specified periods. Additionally, state and territory correctional facility regulators must provide details of incarcerated individuals. These entities must ensure that the data provided is accurate and complies with the guidelines set forth by the Office of the Australian Information Commissioner (Gazette, 2021). Breaches of this data-matching program can result in various consequences. While specific offences and penalties are not detailed in the Gazette, non-compliance with the Australian Privacy Principles (APPs) and the Privacy Act 1988 can lead to significant penalties. The Privacy Act outlines penalties for serious or repeated breaches, which can include fines of up to AUD 2.1 million for corporations and AUD 210,000 for individuals. The Act also allows for civil remedies and the issuance of infringement notices for less severe breaches (Privacy Act, 1988). The data-matching program follows the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014), which include standards for the use of data matching in a way that complies with the APPs and the Privacy Act. This ensures that the program adheres to good privacy practice. Additionally, the Australian Taxation Office’s (ATO) privacy policy, which can be accessed at ato.gov.au/privacy, provides further details on how personal information is handled and protected within the ATO’s data-matching activities.

Legal classification tags

Area of Law
Taxation Law
Instrument
Gazette Notice
Concepts
Reporting & Disclosure Obligations
Privacy Law
Compliance Obligations
Catchwords
Data Matching

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.