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  • Novated leases 2018–19 to 2022–23 data-matching program protocol

    Our novated leases data-matching program is new. Under this program we will collect novated lease data for the 2018–19 to 2022–23 financial years.

    Data-matching programs support our strategic initiative to:

    • unlock our data potential
    • improve the way we use data to build confidence
    • drive actions that maximise value for the ATO and the community.

    This program will contribute to our 2024 vision of a streamlined and integrated client experience as we improve tools for taxpayer self-service. We know these types of strategies make it easier for our clients to interact with the tax system and manage their affairs.

    Most people do the right thing and take care to get their income tax return right, making sure they only claim the deductions to which they are entitled. There is a risk that some taxpayers may over-claim deductions in their income tax return in the hope of receiving a larger refund.

    While we understand that most in the community do the right thing, it is important to remember that even small amounts of over-claiming by a lot of taxpayers adds up to billions of dollars each year. We refer to this as the tax gap, and we need information such as that provided by this data collection program to support us in addressing the gap.

    We will collect data from novated lease providers and match it against ATO records to:

    • inform taxpayers with novated lease arrangements 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.

    Our data-matching programs follow the Office of the Australian Information Commissioner’s (OAIC) Guidelines on data matching in Australian Government administration (2014). The guidelines assist Australian Government agencies to 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)
    • is consistent with good privacy practice.

    The ATO has a responsibility to protect public revenue and to maintain community confidence in the integrity of the tax system. Our data-matching programs assist us to undertake these responsibilities.

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      Last modified: 09 Jun 2021QC 65884