Commissioner of Taxation
NOTICE OF A DATA MATCHING PROGRAM
The Australian Taxation Office (ATO) requests and collects the user identification name and number, name, address, telephone numbers, date of birth, email address, registration date, number of monthly sales, value of monthly sales, the Australian Internet Protocol address, and bank account details of sellers who have sales of $20,000 and greater, in the 2010-2011 income year through various online selling websites.
The selected online selling sites represent some of the largest market participants in Australia and have been selected as they track the sale/purchase price of goods and services as part of the transaction through their website. Other websites do not track the sale/purchase price of goods and services and only put the vendor and purchaser in touch with each other.
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 11,000 individuals will be matched.
This program is called the Online Selling Data Matching Program and it will enable the ATO to:
- Address the compliance behaviour of individuals and businesses selling goods and services via online selling sites who may not be correctly meeting their taxation obligations, particularly those with undeclared income and incorrect lodgment and reporting for goods and services tax, and
- Take a more strategic approach in determining appropriate educational and compliance strategies to encourage voluntary compliance for taxpayers in the online selling market to ensure they meet 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 Office
PO Box 9977
Civic Square ACT 2608
Attention: Nigel Coldrick
Reference: Online Selling 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.