Improving tax compliance – enhanced third party reporting, pre-filling and data matching

This consultation process has now been completed. Submissions available
Consultation Type
Discussion Paper

Key Documents

On 6 November 2013, the Government announced its intention to proceed with the 2013‑14 Budget measure, 'Tax compliance — improving compliance through third party reporting and data matching'. This measure is designed to improve taxpayer compliance by enhancing the information reported to the Australian Taxation Office (ATO) by a range of third parties through the introduction of new reporting regimes.

This measure is currently scheduled to commence from 1 July 2014.

The Government seeks your feedback and comments on the policy issues outlined in this discussion paper and, in particular, the compliance cost impacts of the proposed reporting regimes. As this paper also provides details about how the proposals could be legislated, you may wish to comment on any law design issues in your submission as well. This paper contains a number of consultation questions that you may wish to use to frame your submission but feel free to raise any other relevant issues.


26 submissions were received for this consultation, including 14 confidential submissions.