We're sending rental data-matching letters

Find out about rental data-matching activities being undertaken.

Published 10 October 2025

Our data-matching programs are designed to increase community confidence in the integrity of the tax system.

We use data for pre-filling, detecting dishonest or fraudulent behaviour and identifying areas where we can educate taxpayers to help them understand their tax obligations. When data doesn’t match, we may contact you and your clients to find out why.

Rental data-matching letters

Over the coming months, we'll be sending letters where our data indicates:

tax returns including rental income may need to be lodged for specific years
rental income should be included in previously lodged tax returns.

If your clients are affected, you'll receive an email with a list of clients.

Letter you may receive	What you need to do
Overdue tax return with rental income letter Third party data indicates your client owned a property but has not lodged a tax return for the years listed.	Ask your clients if they owned a rental property during the relevant period and review their records. Lodge any outstanding returns to bring your client up to date. If no tax return is required, no further action is needed.
Rental income not included in lodged tax return letter Third party data indicates your client may have omitted rental income from their lodged tax returns.	Ask your client about rental property ownership and review their records. Lodge amendments where necessary; taking into account: your client's legal interest in the property periods the property was rented out, used for private purposes, or rented at non-commercial rates.

Letter you may receive

What you need to do

Overdue tax return with rental income letter

Third party data indicates your client owned a property but has not lodged a tax return for the years listed.

Ask your clients if they owned a rental property during the relevant period and review their records.
Lodge any outstanding returns to bring your client up to date.
If no tax return is required, no further action is needed.

Rental income not included in lodged tax return letter

Third party data indicates your client may have omitted rental income from their lodged tax returns.

Ask your client about rental property ownership and review their records.
Lodge amendments where necessary; taking into account:
- your client's legal interest in the property
- periods the property was rented out, used for private purposes, or rented at non-commercial rates.

If you no longer represent a client, remember to remove them from your client list.

QC105610