• Ride Sourcing – 2016–17 and 2017–18 data matching program protocol

    At a glance

    The Ride Sourcing data matching program has been developed to address the compliance risk of the registration, lodgment and reporting of businesses offering ride sourcing services as a driver. It is estimated up to 74,000 individuals (ride sourcing drivers) offer, or have offered, this service.

    The ATO will request details of all payments made to ride sourcing providers from accounts held by a ride sourcing facilitator's financial institution for the 2016–17 and 2017–18 financial years.

    We will match the data provided by the facilitator's financial institution against our records. This will identify ride sourcing drivers that may not be meeting their registration, reporting, lodgment and/or payment obligations.

    Where we are unable to match a driver's details against ATO records we will obtain further information from the financial institution where the driver's account is held.

    This protocol has been prepared to meet requirements of the Office of the Australian Information Commissioner’s Guidelines on Data Matching in Australian Government Administration (2014) (the Guidelines).

    Program objectives

    The objectives of the Ride Sourcing data matching program are to:

    • Promote voluntary compliance and increase community confidence in the integrity of the tax system.
    • Identify 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 ride sourcing services.
    • Ensure compliance with registration, lodgment, correct reporting and payment of taxation obligations.

    We are seeking to obtain external data to cross-reference with our own data to identify relevant cases for administrative action, including compliance and educational strategies.

    How the data will be used

    We will initially use the data we acquire to identify and inform ride sourcing providers of their taxation obligations as part of an information and education campaign.

    We may also initiate compliance action based on the data we acquire.

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    Previous programs

    Prior to this data matching protocol being published, the data set was obtained under the Ride Sourcing 2015 data matching protocol. The same information will be requested as in previous years.

    To maximise the number of records that can be matched against internal data, we are likely to issue a supplementary program of notices to various financial institutions to improve matching rates. This is based on our experience of the previous program.

    To date, the data has been used exclusively in a number of educational campaigns to alert drivers to their taxation obligations. In future the data may be used for targeted compliance activities.

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      Last modified: 16 Dec 2016QC 50759