Western Australian Land Information Authority – Landgate
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8 Action resulting from the programData will generally be used to identify taxpayers that have disposed of real property during a financial year that potentially triggers a capital gains tax event. This may be used to: - prompt taxpayers through our prefilling service by identifying the property disposal that may have triggered a capital gains tax event
- ensure taxpayers are meeting their income tax and activity statement lodgement obligations
- identify cases where taxpayers may have omitted to report all of their income or capital gains from property disposals
- identify taxpayers that may not be meeting other obligations under taxation or other laws administered by the ATO.
Before any administrative action is taken, taxpayers will be provided with the opportunity to verify the accuracy of the information obtained by the ATO. Taxpayers will be given at least 28 days to respond before administrative action is taken. Initial contact with the taxpayer will usually be by letter. For example, where discrepancy matching identifies that a taxpayer is not reporting all of their income, but in fact they are reporting the income under another entity, the taxpayer will be given the opportunity to clarify the situation. The data may also be used to ensure that taxpayers are complying with their other taxation and superannuation obligations, including registration requirements, lodgment obligations and payment responsibilities. In cases where taxpayers fail to comply with these obligations after being reminded of them, escalation for prosecution action may be instigated in appropriate circumstances. Where a taxpayer has correctly met their obligations, the use of the data will reduce the likelihood of contact from the ATO.
9 Time limits applying to the programThe ATO is seeking to have the Privacy Commissioner exercise his discretion and allow the ATO to vary from the data destruction requirements contained in the Guidelines. The collection of data under this program protocol is expected to occur progressively on a quarterly basis throughout 2015 and until 2017. The ATO is seeking to retain the data for five (5) years. The retention of this data is required for the protection of public revenue. Current guidelines allow for a 12 month retention. Destroying the data in the timeframes contained in the Guidelines would hinder the ATO’s ability to protect public revenue by not allowing us to detect where a taxpayer may have disposed of real property, potentially triggering a capital gains tax event. A full case setting out the basis for seeking this variation to the Guidelines and its impacts on individual privacy is contained at Appendix A. 10 Public notice of the programThe ATO will publish a public notification of this data matching program in the Commonwealth government notices gazette in the week commencing 7 December 2015. A copy of the gazette notice will be provided to the data providers and the OAIC. A copy of the proposed gazette notice is included at Appendix B. The ATO will publish a copy of this data matching program protocol on its website once the gazette notice has been published. It can be accessed fromwww.ato.gov.au/dmprotocols Data providers have been advised they may also notify their clients of participation in this data matching program and they are considering their options. 11 Privacy complaintsThe ATO’s privacy policy can be accessed from www.ato.gov.au/privacy If a taxpayer is not satisfied with how the ATO has collected, held, used or disclosed its personal information, they can make a formal complaint by: - using the online complaints form at http://www.ato.gov.au/complaints
- phoning our complaints line on 1800 199 010
- phoning the National Relay Service on 13 36 77 (if you have a hearing, speech or communication impairment)
- sending us a free fax on 1800 060 063, or
- writing to us at:
ATO Complaints PO Box 1271 ALBURY NSW 2640 If a taxpayer is not satisfied with the outcome of the privacy complaint, they can contact the OAIC. More details on the process for doing so can be found atwww.oaic.gov.au/privacy/making-a-privacy-complaintExternal Link 12 Relationship to lawful functionsThe Commissioner of Taxation has responsibility for ensuring taxpayers meet their obligations under taxation and superannuation and other laws. Compliance with these obligations is a matter the ATO takes seriously and failure to address non-compliant behaviour has the potential to undermine community confidence in the integrity of the taxation and superannuation systems, and the ATO’s capacity to administer those systems. The ATO’s data matching program is one of the strategies used to identify and deal with non-compliant behaviour. Data matching programs also provide a degree of assurance that taxpayers are meeting their obligations. 13 Legal authority13.1 ATO legislationThe data will be obtained under the ATO’s formal information gathering powers contained in Section 353-10 of Schedule 1 to the Taxation Administration Act 1953. These are coercive powers that obligate the data providers to furnish the information requested. The ATO will use the information for taxation and superannuation compliance purposes. 13.2 Privacy ActData will only be used within the limits prescribed by Australian Privacy Principle 6 (APP6) contained in Schedule 1 of the Privacy Act 1988 and in particular: - APP6.2(b) – the use of the information is permitted by an Australian Law; and
- APP6.2(e) – the use is necessary for the ATO’s enforcement related activities.
14 Alternative methodsThe ATO has considered a range of alternatives to this data matching program to ensure taxpayers are complying with their taxation and superannuation obligations. Relying only on data already held by the ATO is of limited value for the following reasons: - the ATO only receives data from taxpayers that are correctly registered and meeting their lodgment obligations
- the ATO has no other data to cross-reference to ensure taxpayers are reporting their obligations correctly other than by directly contacting every taxpayer.
This ongoing data matching program has demonstrated that it is the most cost-effective and least intrusive way to detect compliance issues with real property transactions. This data matching program will allow the ATO to identify taxpayers who are not fully complying with their obligations, as well as those that may be operating outside the taxation and superannuation systems. It will also reduce the likelihood of the ATO unnecessarily contacting taxpayers who appear to be complying with their taxation obligations. Data matching is an effective method of examining records of thousands of taxpayers to ensure compliance with lodgment and reporting obligations that would otherwise be a resource-intensive exercise. It also assists the ATO in effectively promoting voluntary compliance by notifying the public of areas and activities under scrutiny. 15 Costs & benefits15.1 CostsThere are some incidental costs to the ATO in the conduct of this data matching program, but these will be more than offset by the total revenue protected. These costs include: - data analyst resources to identify potential instances of non-compliance
- compliance resources to manage casework and educational activities
- governance resources to ensure that the Guidelines and Privacy Act are complied with, and quality assurance work to ensure the rigour of the work undertaken by analysts and compliance staff
- storage of the data.
15.2 BenefitsBenefits from conducting this data matching program include: - maintaining community confidence in both the taxation and superannuation systems by creating a level playing field, as well as maintaining community confidence in the ATO’s capacity to fairly administer those systems
- integrity of the taxation and superannuation systems – there are inherent risks in taxpayers not complying with their obligations, including those that deliberately abuse these systems. This program will assist the ATO in detecting, dealing with and deterring those that are not meeting their obligations
- enabling enforcement activity and recovery of taxation revenue – without undertaking this data matching program and subsequent compliance activity there are no assurances that a wider risk to revenue does not exist.
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Appendix A
Variation to the Guidelines17 November 2015 Mr Timothy Pilgrim Acting Australian Information Commissioner Office of the Australian Information Commissioner GPO Box 5218 SYDNEY NSW 2001 Dear Mr Pilgrim The Australian Taxation Office (ATO) is seeking your approval to deviate from Guideline 7 of the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) (the Guidelines) for the real property transactions data matching program. Due to the continued collection of real property transactions and the need to retain historical records we are seeking to retain data for five years from receipt of all verified data files from the data providers. We consider that a variation from the usual retention periods for this data matching program is in the public interest as: - we are responsible for the administration of the capital gains tax regime
- capital gains tax legislation requires the establishment of a cost base to determine an individual’s taxation liability on disposal of real property in certain circumstances
- individuals may retain real property for many years before disposing of it and potentially triggering a capital gains event
- destruction of the data would inhibit our ability to identify taxpayers who may be subject to administrative action and therefore result in loss of public revenue
- it enhances our analytics capability and assists individuals comply with their taxation obligations through prefilling alert services.
We have determined that this variation will not affect the privacy of an individual. This program will be subject to an evaluation within three years which is consistent with the requirements of Guideline 9. Additional information justifying this variation is included in the tables below: - Table 1 – matters considered in accordance with guideline 10.2 in seeking this variation
- Table 2 – consistency with requirements of the other guidelines issued by the Office of the Australian Information Commissioner.
We do not require that this request be kept confidential (Guideline 10.6) and have no concerns if the Office of the Australian Information Commissioner place this information on its website. I look forward to your response to this exemption request. Yours sincerely, John Ford Deputy Commissioner Smarter Data Table 1: Matters considered in seeking this variation to the GuidelinesMatter considered | Consideration | 10.2.1 The effect of not abiding by the specified requirements of the Guidelines would have on individual privacy | - Retaining data for a period of five (5) years will not increase the risks to an individual’s privacy. The ATO has in place very secure processes for handling and storing data. Once acquired, all data will be stored on ATO secure computer systems where access is strictly controlled and full audit logs maintained
- The ATO and its staff operate under stringent secrecy and privacy legislation that prohibits the improper access to or disclosure of protected information. These obligations are supported by significant penalties, including imprisonment. This substantially mitigates the risks of breaches of privacy.
| 10.2.2 The seriousness of the administrative or enforcement action that may flow from the data matching program | - An extension of the retention period will not affect the seriousness of the administrative action that may flow from the match, but will assist in detecting non-compliance or taxation fraud
- Where the ATO proposes to take administrative action where a taxpayer may have reported incorrectly, the ATO will differentiate between those that try to do the right thing and those that set out to deliberately avoid their obligations. Documented procedures, including the Taxpayers’ Charter and Compliance Model, will be followed to ensure fairness and consistency.
| 10.2.3 The effect that not abiding by the specified requirements of the Guidelines would have on the fairness of the program – including its effect on people’s ability to find out the basis for decisions that affect them and their ability to dispute those decisions | - There will be no effect on the fairness of the program or the ability of taxpayers to find out the basis of decisions that impact them or their ability to dispute those decisions
- Before any administrative action is undertaken, taxpayers will be given at least 28 days to verify the accuracy of the information that has been derived from this data matching program
- Where administrative action is to be undertaken, we will adhere to the principles established in the Taxpayers’ Charter and Compliance Model to ensure an equitable and consistent approach is taken
- If a taxpayer does not agree with an assessment, they maintain the right to dispute the decision. They also have the legal right to appeal against those decisions through the courts and tribunals.
| 10.2.4 The effect that not abiding by the specified requirements of the Guidelines would have on the transparency and accountability of government operations | - There will be no adverse effects on the transparency and accountability of government operations
- A program protocol is submitted to the Office of the Australian Information Commissioner and the ATO will strictly adhere to the commitments in that document
- The ATO will publish a notice with general information about the program in the Commonwealth government notices gazette before data matching commences. The ATO will also make a copy of the program protocol available on its website.
| 10.2.5 The effect that not abiding by the specified requirements of the Guidelines would have on compliance of the proposed program with the Australian Privacy Principles in the Privacy Act 1988 | - There will be no effect on compliance with the Australian Privacy Principles contained in Schedule 1 to the Privacy Act 1988 due to longer retention of the data. The data is collected is solely for the stated objectives established in the data matching program protocol.
| 10.2.6 The effect that abiding by all of the requirements of the Guidelines would have on the effectiveness of the proposed program | - The effectiveness of the program would be reduced if the data retention period is not extended
- There would be a significant reduction in the ability of the ATO to detect incorrect reporting and taxation fraud without understanding and monitoring trends in the data collected
- The destruction of the data in accordance with the current Guidelines would impact the integrity of the taxation system by:
- Limiting the ATO’s ability to identify taxpayers who may be subject to administrative action
- Resulting in the loss of revenue
| 10.2.7 Whether complying fully with the Guidelines could jeopardise or endanger the life or physical safety of information providers or could compromise the source of information provided in confidence | - Not abiding by all the requirements of the Guidelines would not influence or affect the personal safety of any individual identified as part of the program or compromise the source of the information provided in confidence.
| 10.2.8 The effect that abiding by all the requirements of the Guidelines would have on public revenue – including tax revenue, personal benefit payments, debts to the Commonwealth and fraud against the Commonwealth | - Not allowing the variation to the data retention period of the current program would cause the ATO to miss potential breaches of taxation laws and subsequent non-payment of tax. This would result in the Commonwealth foregoing taxation revenue
- There are risks to the integrity of taxation system when people fail to comply with their obligations. Abiding by all of the requirements of the Guidelines will reduce the effectiveness of proposed compliance activity. The ATO would miss the opportunity to educate those taxpayers trying to do the right thing, and deterring those that are non-compliant from repeating the behaviour
- The effect of abiding by all of the requirements in the Guidelines could negatively impact on both public revenue and public and government confidence in the ATO. People not complying with their taxation obligations, including those operating outside the system, set a bad example to compliant taxpayers and may encourage their non-compliance. Maintaining community and government confidence in the taxation system is critical to the on-going role of the ATO.
| 10.2.9 Whether abiding by all of the requirements of the Guidelines would involve the release of a document that would be an exempt document under the Freedom of Information Act 1982 | - Only information relating to the taxpayer’s own affairs will be released upon receipt of a Freedom of Information request.
| 10.2.10 The legal authority for conducting the proposed program in a way inconsistent with the specified requirements of the Guidelines | - There is no specific legislative power authorising the conduct of this program inconsistent with the Guidelines
- The Commissioner of Taxation, or his authorised representative, has formed the opinion that this data is required to enable the ATO to effectively and efficiently carry out its legislated functions under the general powers of administration contained in:
- Section 3A of the Taxation Administration Act 1953
- Section 8 of the Income Tax Assessment Act 1936
- Section 1-7 of the Income Tax Assessment Act 1997
- Section 356-5 in Schedule 1 of the Taxation Administration Act 1953
- Any other laws the government grants these powers to
- The reasons for proposing to operate outside requirements of the Guidelines are detailed above.
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Table 2: Matters considered in seeking this variation to the GuidelinesThis section outlines where the ATO is consistent with the requirements of the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014). Paragraph/Guideline | Action taken/To be taken | Paragraph 6 - Status of the Guidelines | The ATO has committed to complying with the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) by way of a Chief Executive instruction. | Guideline 1 - Application of the guide | The ATO applies the Guidelines for all data matching programs where it is anticipated the program will include records of 5,000 or more individuals. The ATO recognises that programs where there are multiple data sources but with common objectives and algorithms are treated as a single data matching program. | Guideline 2 - Considerations before conducting a data matching program | The ATO conducts a cost-benefit analysis and considers alternate methods prior to proposing to conduct a data matching program. Further, the ATO has rigorous governance arrangements, processes and system controls in place to protect the privacy of individuals. | Guideline 3 - Prepare a program protocol | Prior to conducting a data matching program, the ATO prepares a data matching program protocol, submits this to the Office of the Australian Information Commissioner and makes a copy publicly available on the ATO website When elements of a data matching program change, the protocol is amended and a copy of the amended protocol provided to the OAIC and update the ATO website | Guideline 4 - Technical standards report | Documentation is prepared and maintained so as to satisfy the requirements of a technical standards report. | Guideline 5 - Notify the public | The ATO publishes notification of its intention to undertake data matching program in the Commonwealth government gazette notices prior to the commencement of the program. This notice includes all of the requirements outlined in the Guidelines. Notification of the program is also published on the ATO’s website and data providers are advised they can advertise their participation in the data matching program. | Guideline 6 - Notify individuals of proposed administrative action | Prior to taking any administrative action as a result of the data matching programs individuals and other entities are given at least 28 days to verify the accuracy of the information provided to the ATO by third parties. | Guideline 7 - Destroy information that is no longer required | The ATO is seeking to vary from this requirement. | Guideline 8 - Do not create new registers, datasets or databases | The ATO does not create new registers or databases using data obtained in the course of a data matching program. | Guideline 9 - Data matching program evaluations | Programs are regularly evaluated within 3 years of the commencement of the data matching program. These evaluations are provided to the Office of the Australian Information Commissioner. | Guideline 10 - Variations to guideline requirements | When the ATO intends to vary from the requirements of the Guidelines it seeks the approval of the Office of the Australian Information Commissioner and provides documentation to support the variance. | Guideline 11 - Data matching with entities other than agencies | The ATO undertakes its own data matching programs. The ATO does not outsource this function. Where data is obtained from an entity other than an individual, the ATO usually does so using its formal information gathering powers. In these instances the entities are advised they are able to notify their clients of their participation in the data matching program. | Guideline 12 - Data matching with exempt agencies | The ATO does not usually undertake data matching with agencies that are exempt from the operations of the Privacy Act 1988 under section 7 of that Act and that are subject to the operation of the Guidelines (i.e. any data matching undertaken with an exempt agency would usually be for fewer than 5,000 individuals). In the event a data matching activity would otherwise be subject to these Guidelines except for the exemption status, the ATO would still adhere to the principles of the Guidelines and prepare a program protocol, seeking to vary from the Guidelines by not publicly notifying of the program and publishing the protocol. The ATO would still lodge a copy of the Protocol with the Office of the Australian Information Commissioner. | Guideline 13 - Enable review by the Office of the Australian Information Commissioner | The ATO would not prevent the Office of the Australian Information Commissioner from reviewing its data matching activities and processes. These activities and processes have been reviewed by the Australian National Audit Office and Inspector-General of Taxation.
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哎呀 上班呢
挑重点的说！！！！
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被转移前拿一分。
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还不如直接贴ATO 的链接。
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重点是啥呢？
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没翻译啊？谁看啊？
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没耐心看 谁能总结下？
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主要是管 CGT和income tax的，也会连到centrelink
从三个地方拿数据：州税，土地局和Bond
看上去不是什么新东西，只不过现在目前项目是各州自愿的，等接下来立法通过，就是强制项目了
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重点是这个贴很容易灌水。
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一直以为这些数据ATO都知道，敢情他们不知道啊。
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俺也是这么想的。
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知道。现在这个项目已经10年了，只是之前是voluntary的
不过接下来反正是要立法强制执行，考虑ATO有追溯权，之前什么情况也就无所谓了
话说，这事和财长一直在说的FIRB到底怎么关系
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啥时候立法能通过？
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In the 2013-14 Federal Budget the government announced that it would legislate to make the reporting of real property transfers to the ATO mandatory in the future. The current government confirmed that it would proceed with this measure, applying from the 2016-17 financial year onward. From 2017, once this legislation is enacted in Tax and Superannuation Laws Amendment (2015 Measures No. 5) Bill 2015, there will no longer be a need for the ATO to publish this data matching program protocol for property transfer information as the provision of this data will by then be required of the States and Territories under that legislation.
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单收入有娃家庭。领失业金同时拿假海外收入偏贷款的有房或多套房家庭貌似有麻烦了。
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太长
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认真报税的不用担心啦。
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这才是重点
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