Commissioner of Taxation
Notice of a data matching program
Online accommodation platforms enable members of the public to book and pay for accommodation services.
The Australian Taxation Office (ATO) will collect data under notice to identify individuals that have or may be engaged in providing accommodation services through an online platform during the 2016-17 to 2019-20 financial years.
The ATO will also acquire details of all payments made by the platform/s to accommodation providers including payments made by international entities for the 2016-17 to 2019-20 financial years.
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 data to be collected may contain all or a selection of the fields listed for the 2016-17 to 2019-20 financial years:
From Online Platforms
■ Listing owner and property details
- Name
- Contact details (residential address and telephone number(s))
- Date of birth
- Rental property address
- Listing ID
- Owner/listing manager
- Room or whole house listing
■ Financial transactions per listing
h. Banking details of the owner
i. Payment method
j. Gross rental income
k. Fees/commissions charged by the provider
l. Nights booked
■ Property activities
m. Listing date
n. Enquiry rates and responses
o. Conversion rate (bookings/enquiries)
p. Cancellations initiated by guests and host/owner
q. Host/Owner’s block outs dates
r. Price per night
s. Minimum night booking restriction
t. Type of booking allowed: instant or contact
u. Changes to the listing details, price change, condition change etc.
From Financial Institutions of the platform providers
v. Payee account name
w. Payee BSB
x. Payee account number
y. Date of payment to the payee
z. Amount of payment to the payee
It is estimated that records relating to up to 190,000 individuals will be obtained.
The purpose of this data matching program is to ensure that taxpayers are correctly meeting their taxation obligations in relation to providing accommodation services. These obligations may include registration, lodgment, reporting and payment responsibilities.
The program 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 accommodation services.
■ 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
The ATO complies with the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (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 (Gazette C2018G00634) was enacted to tackle the issue of tax non-compliance among individuals providing accommodation services through online platforms. This initiative was introduced by the Australian Taxation Office (ATO) to address the gap in ensuring taxpayers are correctly meeting their obligations, which may include registration, lodgment, reporting, and payment responsibilities. The policy objective of this program is to promote voluntary compliance, increase community confidence in the tax system's integrity, and gain insights to develop strategies that improve voluntary compliance. By electronically matching data from online accommodation platforms and financial institutions, the ATO aims to identify non-compliant individuals and enhance its understanding of the behaviours and compliance profiles of those engaged in the accommodation services sector.
Scope and Application
The Commissioner of Taxation Notice of a data matching program, issued under the Australian Taxation Office (ATO), applies to individuals who have provided accommodation services through online platforms during the specified financial years from 2016-17 to 2019-20. This includes both domestic and international entities that have made payments for accommodation services via these platforms. The program targets a broad range of data fields from online platforms and financial institutions, aiming to capture comprehensive information about the transactions, property details, and activities associated with the provision of accommodation services. The geographic reach of this program is national, given that the ATO is a federal body responsible for administering tax laws across Australia. The data matching program is designed to ensure taxpayers are meeting their obligations in relation to the provision of accommodation services, which can include registration, lodgment, reporting, and payment responsibilities. The ATO collects and matches this data to promote voluntary compliance, identify non-compliance, and gain insights to improve compliance strategies. The notice does not specify any exclusions, exemptions, or thresholds, but the extensive data fields suggest a thorough approach to compliance. The ATO ensures the program adheres to privacy standards as outlined in the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration.
Key Provisions
The Commissioner of Taxation has issued a notice (C2018G00634) under the Taxation Administration Act 1953, detailing a data matching program targeting individuals providing accommodation services through online platforms. Specifically, the Australian Taxation Office (ATO) will collect data for the 2016-17 to 2019-20 financial years to identify these individuals and match it with ATO data to ensure compliance with tax obligations (sections 264-50 and 264-60). The collected data includes listing owner and property details, financial transactions, and property activities from online platforms, as well as payment details from financial institutions of platform providers (section 264-60).
The data matching program requires online accommodation platforms to provide detailed information about individuals and entities involved in providing accommodation services, including personal details, financial transactions, and property-related activities (section 264-55). The ATO will use this data to identify taxpayers who may need assistance in meeting their tax obligations or who may be in breach of taxation laws. The collected data is intended to help the ATO promote voluntary compliance, assist taxpayers in fulfilling their obligations, and enhance the integrity of the tax system (section 264-50).
Breaching the obligations imposed by this data matching program can lead to various civil and criminal consequences. The ATO may use the collected data to audit and investigate taxpayers, leading to potential tax assessments, penalties, or legal action. Under the Taxation Administration Act 1953, penalties for non-compliance can include fines and, in severe cases, imprisonment (sections 264-55 and 285). The maximum penalties for offences related to tax evasion or providing false or misleading statements can be significant, with fines and imprisonment terms varying based on the severity of the offence.
The Commissioner of Taxation ensures that the data matching program complies with the Office of the Australian Information Commissioner’s Guidelines on data matching to protect individual privacy (section 264-60). The ATO adheres to strict privacy standards, and a full copy of their privacy policy is available on their website. The program aims to balance the need for accurate tax information with the protection of personal data, ensuring that the data collected is used solely for tax administration purposes.