Commissioner of Taxation
NOTICE OF A DATA MATCHING PROGRAM
The Australian Taxation Office (ATO) will request and collect names, addresses and other personal details of individuals receiving Carer Allowance or Carer Allowance Healthcare Card Only from the Department of Human Services – Centrelink program.
These will be electronically matched with certain sections of ATO data holdings to identify entitlements to claim a Dependent (invalid and carer) tax offset under taxation laws. Records relating to approximately 600,000 individuals for each of the financial years 2011-12, 2012-13 and 2013‑14 receiving the Carer Allowance or Carer Allowance Healthcare Card Only will be matched.
This program is called the Carer Allowance Data Matching Program and it enables the ATO to:
- Identify individuals that are entitled to receive a Dependent (invalid and carer) tax offset to expedite the processing of income tax returns and refunds
- Tailor education strategies to ensure individuals understand their entitlement to claim the Dependent (invalid and carer) tax offset
- Undertake compliance activities for higher risk claims of the Dependent (invalid and carer) tax offset
- Be more strategic in its approach to ATO business activities
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 by emailing SpecialPurposeDataSteward@ato.gov.au with a reference to Carer Allowance Data Matching Program
The ATO complies with the Office of the Australian Information Commissioner’s Guidelines, The use of Data Matching in Commonwealth Administration, which includes standards for data matching to protect the privacy of individuals.
Overview
The Carer Allowance Data Matching Program was introduced by the Australian Taxation Office (ATO) in 2011 to address gaps in the identification and communication of tax offset entitlements for individuals receiving Carer Allowance or Carer Allowance Healthcare Card Only. The program was enacted by the Parliament of Australia and its primary objective is to ensure that eligible individuals are correctly identified and informed about their entitlement to claim a Dependent (invalid and carer) tax offset, thereby streamlining the processing of income tax returns and refunds. Additionally, the program aims to tailor education strategies to enhance understanding among recipients, undertake compliance activities for high-risk claims, and adopt a more strategic approach to ATO business activities. The ATO adheres to privacy standards set forth by the Office of the Australian Information Commissioner to protect individuals' personal information during the data matching process.
Scope and Application
The Carer Allowance Data Matching Program, administered by the Australian Taxation Office (ATO), applies to individuals who receive Carer Allowance or Carer Allowance Healthcare Card Only from the Department of Human Services – Centrelink. This program involves the ATO requesting and collecting names, addresses, and other personal details of approximately 600,000 individuals for each of the financial years 2011-12, 2012-13, and 2013-14, which are then electronically matched with the ATO's data holdings to identify entitlements to claim a Dependent (invalid and carer) tax offset under taxation laws. The program is designed to expedite the processing of income tax returns and refunds, tailor education strategies to ensure individuals understand their entitlement to the tax offset, and undertake compliance activities for higher risk claims. It is implemented in accordance with the Office of the Australian Information Commissioner’s Guidelines on the use of Data Matching in Commonwealth Administration, which includes standards for data matching to protect the privacy of individuals. The ATO's compliance with these guidelines ensures that the program's activities are conducted within the legal framework and with appropriate privacy safeguards.
Key Provisions
The Carer Allowance Data Matching Program (sections 1-5) involves the Australian Taxation Office (ATO) obtaining and matching personal details of individuals receiving Carer Allowance or Carer Allowance Healthcare Card Only with its data holdings to identify those eligible for a Dependent (invalid and carer) tax offset. This program is designed to expedite tax return processing, improve education strategies for claimants, enhance compliance activities for high-risk claims, and allow the ATO to strategically manage its business operations. The matching of records will cover approximately 600,000 individuals for the financial years 2011-12, 2012-13, and 2013-14.
Parties governed by this Act, specifically the ATO and individuals receiving Carer Allowance or Carer Allowance Healthcare Card Only, have specific obligations. The ATO must collect and match the specified personal details with its data holdings to identify eligible claimants. Individuals, in turn, must ensure their details are accurate and up to date to facilitate this process. The ATO must also adhere to privacy standards outlined in the Office of the Australian Information Commissioner’s Guidelines, which include measures to protect individual privacy during data matching.
Breaches of this Act or failure to comply with its provisions can result in various consequences. The Act does not explicitly state offences or penalties, but breaches of privacy standards or non-compliance with data handling procedures could lead to civil or criminal penalties under broader privacy laws. The Australian Information Commissioner can impose penalties for breaches of privacy, which may include fines up to a significant amount as stipulated under the Privacy Act 1988. It is crucial for all parties involved to understand and comply with these provisions to avoid any legal repercussions.