Find out about the purpose and objectives of this program.
Program objectives
Our data-matching programs help us fulfil our responsibility to protect public revenue and maintain community confidence in the integrity of the tax and superannuation systems.
The objectives of the passenger movements data-matching program are to:
- promote voluntary compliance and increase community confidence in the integrity of the tax and superannuation systems
- improve knowledge of the overall level of identity and residency compliance risks including registration, lodgment, reporting and payment obligations
- gain insights from the data to help develop and implement administrative strategies to improve voluntary compliance, which may include educational or compliance activities
- identify ineligible claims for tax and superannuation entitlements
- refine existing risk detection models and treatment systems to identify and educate individuals and businesses who may be failing to meet their registration, lodgment and payment obligations and help them comply
- identify potentially new or emerging non-compliance and entities controlling or exploiting those methodologies.
Why we look at this data
The passenger movements data-matching program will allow us to identify and address a number of tax risks, as Australian income tax obligations for business entities and individuals are treated differently depending on residency status.
As an individual, you will fit into one of the following categories:
There are separate rules for working holiday makers and individuals who are tax residents of more than one country.
More information on residency categories is available at Work out your tax residency.
For business entities, there are different residency criteria for: