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Commonwealth electoral roll data-matching program overview

The objectives and purpose of our Commonwealth electoral roll data-matching program.

Published 8 July 2026

Program objectives

Our data-matching programs help us fulfil our responsibility to protect public revenue and maintain community confidence in the integrity of the tax and superannuation systems.

The objectives of our Commonwealth electoral roll data-matching program are to:

  • identify taxpayers that are not registered with us when they are required to be
  • locate taxpayers that may have an outstanding tax or superannuation lodgment
  • aid the recovery of unpaid tax and superannuation debts
  • administer Australia’s Foreign Investment Framework requirements in residential and agricultural land, where a person acquires Australian property and does not appear on the electoral roll.

Why we look at this data

The Australian Electoral Commission (AEC) is permitted to provide us with specified information provided by individuals that are making an application to be included on the electoral roll, or when they update their enrolment details.

Our Commonwealth electoral roll data-matching program allows us to identify and address a number of tax and superannuation risks, including:

  • non-compliance with registration, lodgment, reporting and payment obligations under tax and superannuation laws
  • locating taxpayers who are not adhering with their tax and superannuation obligations
  • non-compliance with Australia's Foreign Investment Framework when acquiring residential or agricultural land.

For more information see Foreign investment in Australia | Australian Taxation Office

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