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

This consultation process has now been completed. Submissions available
Consultation Type
Exposure Draft

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.

In the 2014-15 Budget, the Government deferred the start date of this measure by two years.

The transaction types below that occur after 30 June 2016 will be reported by relevant third parties to the ATO. Reporting will start from 1 July 2017.

  • payments of grants and other financial benefits for services to government entities;
  • transfers of securities; and
  • business transactions made through electronic payment systems such as credit and debit cards and online payment methods.

In addition, the states and territories will continue to report on a quarterly basis to the ATO regarding transfers of real property as they do now.


30 submissions were received for this consultation, including 9 confidential submissions.