Notice of Data Matching Program - Motor Vehicle Registries

Administered by Department of the Treasury

Legislation au C2014G02073 In force Gazette

Legislation content

 

Commissioner of Taxation

NOTICE OF A DATA MATCHING PROGRAM

The Australian Taxation Office (ATO) will acquire details of entities from State and Territory motor vehicle registries for the 2013-2014, 2014-2015 and 2015-2016 financial years from the following sources:

State/Territory

Motor Vehicle Registration Authority

  • Australian Capital Territory

Office of Regulatory Services

Justice and Community Safety Directorate

  • New South Wales

Roads and Maritime Services

  • Northern Territory

Department of Lands and Planning

  • Queensland

Department of Transport and Main Roads

  • South Australia

Department of Planning, Transport and Infrastructure

  • Tasmania

Department of State Growth Resources – Registration and Licencing Branch

  • Victoria

VicRoads Licencing and Registrations Operations

  • Western Australia

Department of Transport

 

It is estimated that records of 2 million transactions will be obtained, enabling the identification of approximately 2.8 million individuals.

 

The ATO will obtain the following data items from the source agencies for the each of the financial years where motor vehicles were sold/transferred or newly registered and the transfer and/or market value is $10,000 or greater:

 

  • Details of the purchaser(s), seller(s), licenced dealer, fleet manager, leasing company (or representative of any of these) and the registering person for an unincorporated body, including:

–         Name – individual

–         Name – business (legal and trading)

–         Address (including postcode) – residential, business (for legal notices), postal (for renewals)

–         Date of birth – individual

–         Contact phone number

–         Australian business number (if applicable)

–         Australian company number (if applicable)

  • Transaction details will include:

–         Date of transaction

–         Type of transaction (eg. new registration, transfer)

–         Sale price of the vehicle

–         Market value of the vehicle

–         Vehicle’s garage address

–         Type of intended vehicle use (eg. private, business)

–         Vehicle make

–         Vehicle model

–         Vehicle body type

–         Year of manufacture

–         Engine capacity or number of cylinders

–         Tare weight (unladen weight)

–         Gross weight (gross vehicle mass and/or gross combination mass)

–         Vehicle identification number (chassis number)

–         Registration number

–         Transaction receipt number

–         State stamp duty exemption (yes or no)

–         Reason for state duty exemption

–         Dealers licence number.

 

These records will be electronically matched with certain sections of ATO data holdings to identify non-compliance with registration, lodgment, reporting and payment obligations under taxation laws.

 

This program is called the Motor Vehicle Registries data matching program and its purpose is to identify and address non-compliance with taxation obligations. Its objectives are to:

 

  • Obtain intelligence about taxpayers that buy and sell motor vehicles to identify risks and trends of non-compliance with taxation and superannuation obligations
  • Identify and address taxpayers buying and selling motor vehicles who may not be meeting their obligations to register and lodge returns (including activity statements) and ensure the correct reporting of income and entitlement to deductions and input tax credits
  • Use the motor vehicle purchaser’s data as an indicator of risk, along with other data holdings, to identify taxpayers that have purchased vehicles with values that are not commensurate with the income they have reported
  • Identify cases for investigation of taxpayers of interest, such as seller(s), licenced dealers, fleet managers, leasing companies or representatives of these taxpayers to determine if the use of interposed proxy ownership is used to conceal the real accumulation of wealth, therefore representing a material threat to public revenue
  • To promote voluntary compliance and strengthen community confidence in the integrity of the taxation system by publicising the conduct of this data matching program
  • Identify and deal with those taxpayers who may not have met their obligations with regards to GST, fringe benefits tax, luxury car tax, fuel schemes and income tax
  • Generally ensure compliance with registration, lodgment, correct reporting and payment of taxation and superannuation 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:

 

  • at www.ato.gov.au/dmprotocols  
  • by sending an email to SpecialPurposeDataSteward@ato.gov.au with a reference to Motor Vehicle Registries data matching program.

 

 

The ATO complies with the Office of the Australian Information Commissioner’s The use of data matching in Commonwealth administration – guidelines (2014) which includes standards for data matching to protect the privacy of individuals. A full copy of the ATO’s privacy policy can be accessed at www.ato.gov.au/privacy

 

 

 

Overview

The Commissioner of Taxation Notice of a Data Matching Program, enacted in 2014, is designed to address non-compliance with taxation obligations by leveraging data from State and Territory motor vehicle registries. This initiative by the Australian Taxation Office (ATO) aims to identify and address instances where individuals and businesses may not be meeting their registration, lodgment, reporting, and payment obligations under taxation laws. The program, known as the Motor Vehicle Registries data matching program, seeks to obtain intelligence on taxpayers involved in motor vehicle transactions to identify trends and risks of non-compliance, ensure accurate reporting of income and entitlement to deductions, and investigate cases of potential tax evasion. The policy objective is to promote voluntary compliance and enhance community confidence in the integrity of the taxation system. The ATO ensures compliance with privacy standards set by the Office of the Australian Information Commissioner, and details of the program are available on the ATO's website.

Scope and Application

The Motor Vehicle Registries data matching program, administered by the Australian Taxation Office (ATO), aims to identify and address non-compliance with taxation obligations among individuals and entities involved in the purchase and sale of motor vehicles valued at $10,000 or more. This initiative targets both individuals and businesses, including licensed dealers, fleet managers, and leasing companies, by obtaining detailed transaction data from State and Territory motor vehicle registries. The program encompasses transactions from the 2013-2014, 2014-2015, and 2015-2016 financial years, and it applies nationally across Australia. While the program is extensive in its reach, the ATO ensures compliance with privacy standards outlined in the Office of the Australian Information Commissioner’s guidelines, safeguarding personal information. The ATO’s privacy policy and further details about the data matching program are available on their website and via email.

Key Provisions

The Motor Vehicle Registries Data Matching Program, as outlined in the Commissioner of Taxation Notice (C2014G02073), involves the Australian Taxation Office (ATO) acquiring details of entities from State and Territory motor vehicle registries for the financial years 2013-2014, 2014-2015, and 2015-2016. The ATO will obtain data from various State and Territory authorities, including names, addresses, dates of birth, and transaction details of purchasers, sellers, and other relevant parties for transactions involving vehicles valued at $10,000 or more. This data will be used to match against ATO data holdings to identify non-compliance with taxation obligations. The main sections of the legislation, such as those detailing the acquisition of data and the purposes of the program, are straightforward in their intent to enhance compliance with taxation laws. The Act imposes specific obligations on the parties and entities it governs, including the requirement for State and Territory authorities to provide the ATO with the specified data items. The entities involved must ensure that the data provided is accurate and complete. The ATO, on the other hand, is obligated to use the data in accordance with the guidelines set by the Office of the Australian Information Commissioner and to comply with privacy standards. The program aims to identify and address non-compliance by using motor vehicle purchaser data as an indicator of risk, alongside other data holdings, to ensure that taxpayers meet their obligations regarding registration, lodgment, reporting, and payment of taxes. Breaches of the provisions outlined in the legislation can result in various civil and criminal consequences. For instance, failure to provide accurate data or misuse of the obtained data can lead to penalties. While the specific maximum penalties are not detailed in the provided text, it is implied that non-compliance with the requirements of the Act could lead to legal action. This could include fines or other sanctions for those found to be in breach of the data matching program's guidelines and obligations. The seriousness of the penalties reflects the importance of ensuring compliance with taxation laws and the protection of taxpayer information.

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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.