ato logo

Public notification of the program

Last updated 20 May 2021

We will notify the public of our intention to collect 2018–19 to 2022–23 financial years property management report data by:

  • publishing a notice in the Federal Register of Legislation gazettes in the week commencing 17 May 2021
  • publishing this data-matching program protocol on our website at
  • advising the data providers that they  
    • may 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.

Gazette notice content

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 property management data from property management software providers for the 2018–19 through to 2022–23 financial years. The data items include:

  • Property owner identification details  
    • unique ID
    • individual or non-individual names
    • business contact name(s) (if applicable)
    • addresses (residential, postal)
    • Australian business number (if applicable)
    • email address, contact phone numbers
    • BSB number, bank account number, bank account name.
  • Rental property details  
    • unique ID
    • address
    • date property first available for rent
    • rental income category
    • rental income amount
    • rental expense category
    • rental expense amount
    • net rent amount.
  • Property manager details  
    • business name
    • managing agent name (given and surname)
    • business addresses (business, postal, internet)
    • email address, contact phone numbers
    • ABN
    • licence number.

We estimate that records relating to approximately 1.6 million individuals will be obtained each financial year.

The data will be acquired and matched against ATO records to:

  • inform rental property owners of their taxation obligations as part of an information and education campaign
  • undertake compliance activity to protect the integrity of the tax system and ensure that everyone pays the correct amount of tax
  • inform designs that will make it easier for our clients to interact with the system and get their affairs right.

The objectives of this program are to:

  • help ensure that individuals and businesses are fulfilling their tax and superannuation reporting obligations
  • identify and educate those individuals and businesses who may be failing to meet their reporting obligations and assist them to comply with  
    • lodgment of tax returns
    • the correct reporting of rental income and the associated deductions
    • capital gains tax obligations for properties used to derive income
  • gain insights from the data that may help to develop and implement treatment strategies to improve voluntary compliance; which may include educational, behavioural or compliance activities of individuals and businesses that lease or let real property.

A document describing this program is available at

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.

A full copy of the ATO’s privacy policy can be accessed at

End of example