Commissioner of Taxation

NOTICE OF A DATA MATCHING PROGRAM

The Australian Taxation Office (ATO) will request and collect details of individuals or businesses that have purchased or acquired a vehicle with a transaction value of

$10 000 or greater in the 2011-2012 and the 2012-13 financial years from the following motor vehicle registries:

• New South Wales -  Roads and Maritime Services New South Wales
• Queensland -  Queensland Department of Transport and Main Roads
• Victoria - VicRoads Licensing and Registrations Operations
• Tasmania – Tasmania Department of Infrastructure Energy and Resources, Registration and Licensing Branch
• South Australia - South Australia Department for Transport, Energy and Infrastructure
• Western Australia  - Western Australia Department of Transport 
• Northern Territory -  Northern Territory Department of Lands & Planning
• Australian Capital Territory – Australian Capital Territory Road Transport Authority

This acquired data will be electronically matched with certain sections of ATO data holdings to identify non compliance with lodgment, payment and correct reporting obligations under taxation law. It is expected that records relating to approximately 2.8 million individuals will be matched.

This program is called the Motor Vehicle Data Matching Program and it will enable the ATO to:

• address the compliance behaviour of individuals and businesses buying and selling motor vehicles who may not be correctly meeting their taxation obligations, particularly to support identifying high risk non-lodgers, those with undeclared income and support Luxury Car Tax, Fringe Benefits Tax and Fuel Schemes compliance verification activities, and
• be more strategic in its approach to determine appropriate educational and compliance strategies to encourage voluntary compliance for taxpayers to voluntarily comply with their taxation obligations.

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 from:

Special Purpose Data Steward

Australian Taxation

PO Box 900

Civic Square ACT 2608

Attention: Nigel Coldrick

Reference: Motor Vehicle Data Matching Program

Or by email: specialpurposedatasteward@ato.gov.au

The ATO complies with the Office of the Australian Information Commissioner’s The use of data matching in Commonwealth administration – Guidelines 1998 which includes standards for data matching to protect the privacy of individuals.