Commissioner of Taxation

NOTICE OF A DATA MATCHING PROGRAM

The Australian Taxation Office (ATO) will acquire data to identify individuals that may be engaged in providing ride sourcing services during the 2013-14, 2014-15 and 2015-16 financial years.

Details of all payments to ride sourcing providers from identified accounts held by ride sourcing facilitators with various financial institutions will be requested for the 2013-14, 2014-15 and 2015-16 financial years.  Ride sourcing facilitators provide an electronic platform enabling members of the public to engage the services of a ride sourcing provider (eg. a driver).

The data acquired will be electronically matched with certain sections of ATO data holdings to identify taxpayers that can be provided with tailored information to help them meet their tax obligations, or to ensure compliance with taxation law.

The ATO will obtain the following data items from the source entities:

        Payee account name

        Payee BSB

        Payee account number

        Date of payment to the payee

        Amount of payment to the payee

It is estimated that records relating to between 10,000 and 15,000 individuals will be matched.

The purpose of this data matching program is to ensure that taxpayers are correctly meeting their taxation obligations in relation to ride sourcing payments.  These obligations may include registration, lodgment, reporting and payment responsibilities. Its objectives are to:

        Promote voluntary compliance and increase community confidence in the integrity of the tax system

        Identify those individuals failing to meet their registration and/or lodgment obligations and assisting them to comply

        Gain insights from the data that may help to develop and implement treatment strategies to improve voluntary compliance; which may include educational or compliance activities as appropriate

        Obtain intelligence to increase the ATO’s understanding of the behaviours and compliance profiles of individuals providing ride sourcing

        Ensure compliance with registration, lodgment, correct reporting and payment of 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:

        at www.ato.gov.au/dmprotocols  

        by sending an email to SpecialPurposeDataSteward@ato.gov.au with reference to Ride Sourcing data matching program