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  • Rental bond – 20 September 1985 to 2022–23 financial years

    Rental bond data matching program from 20 September 1985 to 2022–23 financial years.

    Rental bond data matching

    The Australian Taxation Office (ATO) has conducted the rental bond data-matching program since 2005. We intend continuing this data-matching program for another three years. Rental bond data was originally collected with property transfer data for the real property transaction data-matching program.

    Following the 2013–14 federal Budget announcements, reporting of property transfer data to the ATO became mandatory from 1 July 2016 with the enactment of the Tax and Superannuation Laws amendment (2015 Measures No 5) Bill 2015.

    The real property transactions data-matching program has been amended to support the property transfer data. The rental bond data-matching program is detailed in this protocol.

    Owners of property that produces income have income tax reporting obligations. We use real property rental bond data from state and territory rental bond regulators to identify properties that produce income.

    Our data-matching programs follow the Office of the Australian Information Commissioner’s (OAIC) Guidelines on data matching in Australian Government administration (2014). The guidelines assist Australian Government agencies to use data-matching as an administrative tool in a way that complies with the Australian Privacy Principles (APPs) and the Privacy Act 1988 (Privacy Act) and are consistent with best privacy practice.

    The ATO has responsibility to protect public revenue and maintain community confidence in the integrity of the tax system.

    Our data-matching programs assist us to undertake these responsibilities.

      Last modified: 21 May 2021QC 65695