We will notify the public of our intention to collect 2010–11 to 2021–22 data by:
- publishing a notice in the Federal Register of Legislation gazettes in the week commencing 1st March 2021
- publishing this data-matching program protocol on our website at ato.gov.au/dmprotocols
- advising the data provider that they
- can notify their clients of their participation in this program
- should update their privacy policies to note that personal information is disclosed to the ATO for data-matching purposes.
The following information about the data-matching program appears as a gazette notice in the Federal Register of Legislation.
Gazette notice: Commissioner of Taxation – Notice of a data-matching program
The Australian Taxation Office (ATO) will acquire invalidity benefit payments data from Commonwealth Superannuation Corporation for 2010–11 through to 2021–22.
The data items include:
- identification details (name, date of birth, date of death, tax file number, email address, phone number, bank BSB and account number)
- transaction details (scheme name, member account number, unique superannuation identifier, product number, scheme ABN discharge date, pension payment dates, pension reclassifications, pension commencement date, pension cancellations, pension reason, preservation age, taxable (taxed and untaxed elements) amounts paid, disability superannuation benefit indicator, days to retirement, service days, date of determination of reclassification for entitlement to invalidity, Date of determination of disability, accumulation phase value).
We estimate records relating to approximately 16,000 individuals will be obtained each financial year.
The data will be acquired and matched to remediate tax and superannuation treatment of certain superannuation schemes invalidity benefit payments following recent court decisions. These obligations may include registration, lodgment, reporting and payment responsibilities.
The objectives of this program are to:
- identify individuals who are impacted by court decisions regarding the taxation of invalidity benefit payments
- help individuals understand the potential impact of changes to the tax and super treatment of their invalidity benefit payments, as well as the potential impacts of remediation
- automate taxation and superannuation remediation for the impacted population where possible, to make the process simpler and quicker for impacted individuals, or facilitate streamlined manual remediation
A document describing this program is available at ato.gov.au/dmprotocols.
This program follows the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian Government administration (2014) (the guidelines). The guidelines include standards for the 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 good privacy practice.