We collect coffee supplier data as part of our pilot coffee suppliers data-matching project. The data identifies businesses that have purchased a total 15 kilograms of coffee, or more, per week in the 2009-10 and 2010-11 financial years.
Data matching is one of the main indicators we use to detect businesses participating in the cash economy that may not declare all or some of their income. Our objective is to promote a 'level playing field' that is fair for all, by making it harder to get away with not reporting cash income.
How we collect the data
We have obtained coffee supplier data from a number of major coffee suppliers.
How we use the data
We match the data we obtain against business records to identify businesses that may be participating in the cash economy by not declaring some or all of their income.
We use the coffee supplier data to identify:
- businesses that do not report or under-report their sales
- businesses that may be running a part of their normal business activities off the books or operating underground by avoiding their obligations to register and lodge returns
- risks and trends of non-compliant behaviour by those involved in the coffee industry.
Where we identify taxpayers that appear to have not declared all, or part, of their income we will either:
- write to them asking them to explain the inconsistency and offering them the opportunity to make a voluntary disclosure
- contact them directly through our compliance activities.
In cases where businesses fail to comply with their obligations - even after being reminded of them - other actions may be appropriate, including default assessments of a business's tax liabilities.
Data-matching projects help protect honest taxpayers, by deterring, detecting and dealing with those who have not complied.
Last Modified: Friday, 22 June 2012