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Program objectives

Last updated 9 August 2018

The objectives of the sharing economy - accommodation data matching program are to:

  • Promote voluntary compliance and increase community confidence in the integrity of the tax system.
  • Identify and educate those individuals failing to meet their registration and/or lodgment obligations and assist them to comply.
  • Gain insights from the data that may help to develop and implement treatment strategies to improve voluntary compliance; which may include educational or compliance activities as appropriate.
  • Obtain intelligence to increase the ATO’s understanding of the behaviours and compliance profiles of individuals and businesses that provide services within the sharing economy.
  • Ensure through compliance activities that short term rental providers comply with their lodgment, correct reporting and payment of taxation obligations.

The ATO is seeking to obtain external data to cross-reference with its own data to identify relevant cases for administrative action, including compliance and educational strategies.