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 ride sourcing data-matching program are to:
- promote voluntary compliance and increase community confidence in the integrity of the tax and superannuation systems
- assist with profiling to provide compliance staff with a holistic view of a taxpayer's income
- identify and educate individuals who may be failing to meet their registration or lodgment obligations and assist them to comply
- gain insights from the data that may help us to develop and implement engagement strategies to improve voluntary compliance and 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 tax and superannuation obligations.
Why we look at this data
The ride sourcing data-matching program allows us to identify and address several taxation risks, including:
- incorrect reporting of income in income tax returns and activity statements
- failure to meet registration or lodgment obligations in the tax and superannuation system.
Insights from the program inform treatment strategies to improve voluntary compliance through education on taxation obligations.
For more information on correct reporting of ride sourcing income and expenses, see Ride sourcing.