identify and address taxpayers buying and selling motor vehicles who may not be meeting their obligations to register and lodge returns (including activity statements) and ensure the correct reporting of income and entitlement to both deductions and input tax credits.obtain intelligence about taxpayers that buy and sell motor vehicles to identify risks and trends of non-compliance with tax and superannuation obligations.chiefly identify and address non-compliance with tax obligations.The objectives of this data-matching program are to: supporting taskforce programs including the black economy.supporting our compliance areas with modelling and case identification.

providing a holistic view of a taxpayer's financial position.fringe benefit tax compliance activities.The motor vehicle registries data-matching program will allow us to identify and address tax risks, including: Why we look at motor vehicle registries data Why we look at motor vehicle registries data.Our data-matching programs assist us to undertake these responsibilities. The ATO has responsibility to protect public revenue and to maintain community confidence in the integrity of the tax system. 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), and are consistent with good privacy practice. Our data-matching programs follow the Office of the Australian Information Commissioner’s (OAIC) Guidelines on data matching in Australian Government administration (2014). It will also identify higher risk taxpayers with outstanding lodgments and those with undeclared income whose asset holdings may not be proportionate to their declared financial position. The data acquired will allow compliance checks of luxury car tax, fringe benefits tax and fuel schemes. This threshold was determined by review of vehicle prices trends and cost/benefit assessment. the purchase price or market value is equal to or greater than $10,000.a vehicle has been transferred or newly registered during the 2019–20, 2020––22 financial years, and.

Information will be acquired from state and territory motor vehicle registry authorities where their records indicate: We will match the data provided by state and territory motor vehicle registry authorities against ATO taxpayer records, with the intent of identifying those who are not participating in the tax and superannuation system by meeting their registration, reporting, lodgment and payment obligations. The motor vehicle registries data-matching program has been developed to assess the overall tax compliance of individuals and businesses involved in buying and selling motor vehicles.

outlines our intention to continue collecting motor vehicle registries data for the additional period of the 2019–20 to 2021–22 financial years.

2016–17 to 2018–19 financial years program (published ), and.

2013–14 to 2015–16 financial years program (published ).

consolidates the two existing motor vehicles registries data-matching programs.

The Australian Taxation Office (ATO) motor vehicle registries data-matching program has been operating for 16 years in various iterations. References to the Black Economy Standing Taskforce (BEST) will remain and the taskforce will continue to focus on activities identified under the OECD definition of ‘shadow economy’. This change reflects the Organisation for Economic Co-operation and Development’s (OECD) definition of unreported or dishonest economic activity. Motor vehicle registries – 2013–14 to 2021–22 financial years data-matching program protocol The term ‘black economy’ has now changed to ‘shadow economy’.

Pro vehicle outlines 2013 free