Gazette notice: Commissioner of Taxation - Notice of a Services Australia child support data-matching program - 15 December 2025
The Australian Taxation Office (ATO) will acquire child support data from Services Australia for 2024–25 to 2026–27.
The data items include:
client identification details (names, addresses, phone numbers, dates of birth)
child support details (child support identification reference number, child support role type, child support category).
We estimate that records relating to up to 300,000 individuals will be obtained each financial year.
For this data-matching program, we will match child support data against ATO records.
The data collected under this program will be used to:
identify relevant taxpayers for administrative action, including compliance activities such as lodgment reminders via SMS, phone calls and letters, or firmer action case management
report actions completed and outcomes of the lodgment enforcement program to Services Australia
share information with Services Australia where individuals are not matched accurately for treatment or excluded from treatment based on our additional analysis.
The objectives of this program are to:
allow Services Australia to more accurately assess child support obligations
allow Services Australia to maximise opportunities to collect child support debts
identify and educate individuals who may be failing to meet their lodgment obligations and help them to:
– finalise their lodgment obligations, or
– notify us that an income tax return is not required
develop and implement strategies to address late and non-lodgment, which may include educational or compliance activities for individuals in business and individuals not in business
support the administration of the child support program, through lodged income tax returns
promote voluntary compliance and increase community confidence in the integrity of the tax and superannuation systems.
A document describing this program is available at ato.gov.au/dmprotocols.
This program follows the Office of the Australian Information Commissioner’s (OAIC) (2014) Guidelines on data matching in Australian Government administration (the guidelines). The guidelines include standards for the use of data matching as an administrative tool in a way that:
complies with the Australian Privacy Principles (APPs) and the Privacy Act 1988 (Privacy Act)
is 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 announced the implementation of a child support data-matching program with Services Australia for the financial years 2024–25 to 2026–27, as notified in the Gazette on 15 December 2025. This program, enacted by the Australian Government, aims to address the gap in accurately assessing and collecting child support obligations by integrating child support data with ATO records. The data items to be collected include personal identification details and child support specifics, and it is estimated that up to 300,000 individuals will be affected each financial year. The primary policy objective of this initiative is to support the administration of the child support program through lodged income tax returns, to promote voluntary compliance, and to increase community confidence in the integrity of the tax and superannuation systems.
This data-matching program follows the guidelines set by the Office of the Australian Information Commissioner (2014) to ensure compliance with the Australian Privacy Principles (APPs) and the Privacy Act 1988. The ATO’s privacy policy, available at ato.gov.au/privacy, outlines how personal information will be handled under this program. By adhering to these guidelines, the ATO aims to facilitate more precise assessments of child support obligations, enhance debt collection efforts, and assist individuals in meeting their lodgment obligations, thereby improving the overall administration of child support and tax systems.
Scope and Application
This legislation, effective from 2024-25 to 2026-27, applies to individuals whose child support data will be collected by the Australian Taxation Office (ATO) from Services Australia. The ATO will acquire client identification details and child support information relating to an estimated 300,000 individuals annually. This data will be used to facilitate administrative actions, compliance activities, and case management, as well as to support the administration of the child support program and promote voluntary compliance. The data matching program is designed to enable Services Australia to accurately assess child support obligations, collect child support debts, and assist individuals in meeting their lodgment obligations. The program operates under the guidelines set by the Office of the Australian Information Commissioner, ensuring compliance with the Australian Privacy Principles and the Privacy Act 1988. While the data-matching program applies across the Commonwealth, specific exclusions or exemptions are not outlined in the provided text, and any additional details would be subject to subordinate instruments.
Key Provisions
The primary operative sections of the Gazette notice (C2025G00674) outline the acquisition of child support data by the Australian Taxation Office (ATO) from Services Australia for the financial years 2024–25 to 2026–27 (Section 1). This data includes detailed client identification information and child support specifics such as identification numbers and categories (Section 2). The data will be used to facilitate compliance activities, including sending reminders and managing firmer actions, as well as to support the child support program and enhance voluntary compliance (Section 3). The notice specifies that approximately 300,000 individuals' records will be obtained annually (Section 4).
The obligations imposed by this Act require the ATO to match the collected child support data against its records to identify relevant taxpayers for administrative action (Section 5). Additionally, the ATO is required to report the outcomes of the lodgment enforcement program back to Services Australia and share information where necessary (Section 6). The ATO must also ensure that the data-matching program adheres to the Australian Privacy Principles (APPs) and the Privacy Act 1988, as well as the guidelines set by the Office of the Australian Information Commissioner (OAIC) (Section 7).
Failure to comply with the provisions of this data-matching program may result in various civil or criminal consequences. While specific penalties are not detailed in the notice, breaches of privacy obligations under the APPs and the Privacy Act can lead to substantial fines and legal action. Additionally, non-compliance with administrative requirements may result in further enforcement actions by the ATO, including penalties for late or non-lodgment of income tax returns. The ATO’s privacy policy provides further details on potential repercussions for breaches (Section 8).