How we notify the public
We notify the public of our share transactions data-matching program data collection for 20 September 1985 to 30 June 2018 period by:
- publishing a notice in the Federal Register of LegislationExternal Link gazette in the week starting 31 August 2026.
- publishing this data-matching program protocol on our website at Data-matching protocols.
Gazette notice
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 share transactions data-matching program 31 August 2026
This data-matching protocol has been amended from the original version published in October 2018 to align with existing business practices, including detailing the impact the revocation of GDA 24 has on our ability to retain this data beyond the stated retention periods, where a business need exists.
We're not continuing to acquire details of share transactions under this program. Data was acquired for the period 20 September 1985 to 30 June 2018 from ASIC and Australian share registries.
The data items included:
- client identification details (names, addresses, identity and registry number)
- transaction details (account details, entity name, transaction date and amount).
During this period, we collected data on approximately 7.47 million entities (individuals and non-individuals) across the program’s duration. The data was reported in line with the specifications outlined in the Share transactions data-matching protocol.
The objective of this data matching program is to ensure that taxpayers are correctly meeting their taxation obligations in relation to share transactions. These obligations include registration, lodgment, reporting and payment responsibilities.
A document describing this program has been prepared in consultation with the Office of the Australian Information Commissioner. A copy of this document is available at Data matching protocols.