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  • Ride-Sourcing: 2015–16 to 2018–19 data matching program protocol

    At a glance

    Ride-sourcing is taxi travel under GST law.

    It's estimated up to 125,000 individuals offer, or have offered, this service.

    We will request:

    • identification and vehicle registration details of all ride-sourcing providers (drivers) that are registered with a ride-sourcing facilitator and able to provide ride-sourcing services
    • details of the payments the drivers received for the 2015-16 to 2018-19 financial years from ride-sourcing facilitators and/or the ride-sourcing facilitators’ financial institutions, including details from periods where no payments have been made.

    The purpose of this data matching program is to ensure that taxpayers are correctly meeting their tax and registration obligations for ride-sourcing enterprise and services.

    Where we are unable to match a driver's details against our records, we will get further information from other sources.

    This protocol has been prepared to meet requirements of the Office of the Australian Information Commissioner’s Guidelines on Data Matching in Australian Government Administration (2014) (the Guidelines).

    This data matching protocol has been amended from the original version published in December 2016 to include ride-sourcing facilitators as additional data providers – and to extend the financial years included in the program.

    Program objectives

    The objectives of the ride-sourcing data matching program are to:

    • promote voluntary compliance and increase community confidence in the integrity of the tax system
    • identify and educate those individuals failing to meet their registration and/or lodgment obligations and assist 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 our understanding of the behaviours and compliance profiles of individuals and businesses that provide ride-sourcing services
    • ensure through compliance activities that registered ride-sourcing providers comply with their lodgment, correct reporting and payment of tax obligations.

    We're looking to get external data to cross-reference with its own data to identify relevant cases for administrative action – including compliance and educational strategies.

    How the data will be used

    The data acquired will be used initially to identify and inform ride-sourcing providers of their tax obligations as part of an information and education campaign.

    Compliance action may be started based on the data acquired.

    See also:

    Previous programs

    Prior to this data matching protocol being published – data was gained under the Ride-sourcing 2015 data matching protocol from a ride-sourcing facilitators’ financial institutions. It was then matched against our records.

    The data sets requested under this program protocol include data from ride-sourcing facilitators and the ride-sourcing facilitators’ financial institutions.

    To date, the data has been used exclusively in a number of educational campaigns to alert drivers to their tax obligations. In future, the data will be used for education and targeted compliance activities.

    Data related matters

    Data matching and user agency

    We are the matching agency and in most cases the sole user of the data gained in the course of this data matching program. The data matching program will be conducted on our secure systems in accordance with approved policies and procedures.

    In very limited and specific circumstances we may be permitted by law to disclose individual records to other government agencies.

    See also:

      Last modified: 18 Dec 2017QC 50759