Commissioner of Taxation
Notice of a data matching program – Share transactions - 20 September 1985 to 30 June 2018 (amended)
The Australian Taxation Office (ATO) will continue to acquire details of share transactions. Data will be acquired for the period 20 September 1985 to 30 June 2018 from the following sources:
■ Link Market Services Limited
■ Computershare Limited
■ Australian Securities Exchange Limited
■ Boardroom Pty Ltd
■ Advanced Share Registry Services Pty Ltd
■ Security Transfer Registrars Pty Ltd
■ Automic Registry Services (Automic Pty Ltd).
■ Australian Securities and Investments Commission (ASIC).
The data items that will be obtained include:
■ full name
■ full address
■ holder identity number
■ shareholder registry number
■ entity name
■ entity ASX code
■ purchase date and price
■ sale date and price
■ quantities of shares acquired or disposed of
■ corporate actions affecting shareholders (e.g. corporate reconstructions)
■ broker identity
■ transaction codes
■ entity type
■ direction indicator (buy or sell).
■ record type
■ record number
■ trade ID
■ transaction Type
■ time
■ symbol
■ volume
■ value
■ market platform ID
■ indicators
■ buy broker
■ buy capacity
■ buy client OOO
■ buy account ID
■ buy secondary account ID
■ buy intermediary
■ sell broker
■ sell capacity
■ sell client OOO
■ sell account ID
■ sell secondary
■ account ID
■ sell intermediary
■ manual indicator
It is estimated that the number of unique individuals expected to be involved is around 2.1 million.
The objective of this data matching program is to ensure that taxpayers are correctly meeting their taxation obligations in relation to share transactions. These obligations include registration, lodgment, reporting and payment responsibilities.
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 Data matching protocols.