Show download pdf controls
  • Data related matters

    Data matching and user agency

    We are the matching agency and in most cases the sole user of the data obtained 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.

    Learn more about our on-disclosure provisions.

    Data providers

    The source entities for this data matching program include sharing economy – accommodation platforms from whom payments to individuals who rent out short term accommodation are made and/or the financial institutions used by sharing economy platform providers through which payments are directed to platform users.

    A principles based approach has been adopted to ensure that inclusion as a data provider is fair and transparent. Inclusion of a sharing economy platform as a data provider in the program is based on the following principles:

    • The data owner or its subsidiary operates a business in Australia that is governed by Australian law.
    • The data owner provides a platform for short term rental accommodation services.
    • The data owner provided these facilities in the year(s) in focus.
    • Where the client base of a data owner does not present an omitted income risk or the administrative or financial cost of collecting the data exceeds the benefit the data may provide, the data owner may be excluded from the program.

    The data providers for this program will be reviewed periodically against the eligibility criteria and, if required, will be included in the data matching program.

    Data elements

    The ATO will negotiate with the selected data providers individually to obtain data held within their systems. The collected data 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
      1. Name
      2. Contact details (postal address and telephone number(s))
      3. Date of birth
      4. Rental property address
      5. Listing ID
      6. Owner/listing manager
      7. Room or whole house listing
       
    • Financial transactions per listing
      1. Banking details
      2. Payment method
      3. Gross rental income
      4. Fees/commissions withheld
      5. Nights booked
       
    • Property activities
      1. Listing date
      2. Enquiry rates and responses
      3. Conversion rate (bookings/enquiries)
      4. Cancellations initiated by guests and host
      5. Host/owner block outs dates
      6. Price per night
      7. Minimum night booking
      8. Type of booking allowed: instant or contact
      9. Changes to the listing details, price change, condition change etc.
       
    • From Financial Institutions that the platform providers bank with:
      1. Payee account name
      2. Payee BSB
      3. Payee account number
      4. Date of payment to the payee
      5. Amount of payment to the payee
       

    Number of records

    The number of individuals affected by this data collection is expected to exceed 190,000 over the time period of the program.

    Data quality

    The ATO expects the data acquired will be of good quality as per the sample data collected under notice to the data providers.

    Data will be transformed into a standardised format and validated to ensure that it contains the required data elements prior to loading onto our computer systems.

    Learn more about:

      Last modified: 10 Aug 2018QC 56447