How we use motor vehicle registries data
The data collected under this program is used for administrative action.
Data analytics and insights
The data helps us to build a tax compliance risk profile of taxpayers buying, selling or acquiring motor vehicles to:
- deliver products and tailored education to support taxpayers in managing their tax obligations
- identify taxpayers at risk of not complying with their tax or superannuation obligations for compliance actions.
Prosecution action may be initiated in some circumstances where taxpayers fail to comply with these obligations even after being reminded of them.
Where a taxpayer is correctly meeting their obligations, the use of the data will reduce the likelihood of contact from us.
Previous related programs
The continued collection of motor vehicle registries data will be used to support ongoing compliance checks for GST, luxury car tax, fringe benefits tax and fuel tax credits, as well as identifying higher risk taxpayers with outstanding lodgments and those with undeclared income.
The data is used in conjunction with other data in our risk detection models and profiling tools to generate compliance actions for tax officer review.
During 2024–25, this program in combination with other data matching and compliance strategies, identified where taxpayers buying and selling motor vehicles were not meeting their obligations to register and lodge returns, or correctly report income and entitlement to both deductions and GST credits. This demonstrates the continuing need to collect this data.
Data providers
We are the matching agency and, in most cases, the sole user of the data collected during this data-matching program.
We may collect data from the following 8 state and territory motor vehicle registry authorities:
- Australian Capital Territory – Access Canberra
- New South Wales – Transport for NSW
- Northern Territory – Department of Logistics and Infrastructure
- Queensland – Department of Transport and Main Roads
- South Australia – Department for Infrastructure and Transport
- Tasmania – Department of State Growth
- Victoria – Department of Transport and Planning
- Western Australia – Department of Transport and Major Infrastructure.
Our formal information gathering powers
To ensure statutory requirements are met, we collect data under our formal information gathering powers. These are contained in section 353-10 of Schedule 1 to the Taxation Administration Act 1953.
This is a coercive power, and data providers are obligated to provide the information requested.
We use the data for tax and superannuation compliance purposes.
Privacy Act
Data will only be used within the limits prescribed by Australian Privacy Principle 6 (APP6) contained in Schedule 1 of the Privacy Act and in particular:
- APP6.2(b) – the use of the information is required or authorised by an Australian law
- APP6.2(e) – the ATO reasonably believes that the use of the information is reasonably necessary for our enforcement-related activities.
Data elements we collect
We collect data from the state and territory motor vehicle registry authorities for 2025–26 to 2029–30.
We anticipate that the data quality will be of a high standard based on our prior motor vehicle data-matching programs. We negotiate with the selected data providers individually to collect data held in their systems. The data collected may contain all or a selection of the following listed fields.
Client identification details
Identification details of the purchasers, sellers, licensed dealer, fleet manager, leasing company (or representative of any of these) and the registering person for an unincorporated body include:
- given and surnames (if more than one name on the policy)
- date of birth – (individuals)
- address (residential, postal, other)
- business name
- contact phone number
- email address
- Australian business number (if applicable)
- Australian company number (if applicable)
Based on experience from previous motor vehicle registries data-matching programs, the majority of transactions involve only a single seller and single buyer.
Motor vehicle registries data-matching program transaction details
Motor vehicle registries data-matching program transaction data elements that we collect include:
- date of transaction
- type of transaction (for example, new registration, transfer)
- sale price of the vehicle
- market value of the vehicle
- vehicle’s garage address
- type of intended vehicle use (for example, private, business)
- vehicle make and model
- vehicle body type
- petrol, diesel, hybrid or electric engine type
- year of manufacture
- engine capacity or number of cylinders
- tare weight (unladen weight)
- gross weight (gross vehicle mass and/or gross combination mass)
- vehicle identification number (chassis number)
- registration number
- transaction receipt number
- state stamp duty exemption (yes or no)
- reason for stamp duty exemption
- dealer’s licence number.
Number of records
We expect to collect data on approximately 2.5 million individuals each financial year for this program.
Data retention
We collect data under this program for 2025–26 to 2029–30. This data is collected annually following the end of each financial year.
Due to the number of data providers, we collect data periodically. We work with the data providers and aim to balance our requests against peaks and troughs of demand in a data provider's own business.
We destroy data that is no longer required in accordance with the Archives Act 1983, and the records authorities issued by the National Archives of Australia, for both general and ATO-specific data.
We collected data under the original program from 2016–17 to 2024–25.
We retain each financial year’s data for 5 years after receiving the final instalment of verified data. The data is required for this period for the protection of public revenue as:
- The discrepancy matching under this program is iterative in nature. For example, one discrepancy match may be used in subsequent and different matching processes. This process can typically occur over multiple financial years.
- The data enhances our ability to identify taxpayers who may not be complying with their tax and superannuation obligations, which is key to protecting the integrity of the tax and superannuation systems.
- Retaining data for 5 years supports our compliance approach of checking an assessment within the standard period of review and aligns with taxpayers' record keeping requirements.
- The data is used in multiple risk models, including models that establish retrospective profiles over multiple years aligned with period of review.
- Retaining the data for 5 years will support our ability to conduct longer term analysis of the risks associated with asset accumulation.
While increased data retention periods may increase the risk to privacy, we have a range of safeguards to manage and minimise this. Our systems and controls are designed to ensure the privacy and security of the data we manage.