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 ato.gov.au/dmprotocols
- 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 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.
A full copy of the ATO’s privacy policy can be accessed at ato.gov.au/privacy.
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