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Offshore merchant data–matching program protocol

Information on our Offshore Merchant Data-Matching Program for the period of 2024–25 to 2026–27.

Published 20 October 2025

How this program identifies offshore businesses supplying services to Australian consumers.

What we do with the data we collect under our offshore merchant data-matching program.

How we notify the public about our offshore merchant data-matching program.

Our legislative functions and the policies and procedures we follow for a data-matching program.

Why we conduct data-matching programs and the costs and benefits of data matching.

Systems and processes we use in data-matching activities.

How we assure data is fit for use and quality assurance processes we undertake

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