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

10 July 2015 | Exposure Draft

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.

Submissions closed on Friday 14 August 2015

Key Documents

Related Content

    ATO Material
  • Government grants and payments - Draft record structure 581KB 3.8MB
  • Government grants and payments - Discussion Guide 144KB 811KB
  • Real property transfers - Draft record structure 385KB 3.1MB
  • Real property transfers - Discussion guide 133KB 878KB
  • Transfers of reportable securities and units in a unit trust - Draft record structure 687KB 3.2MB
  • Transfers of reportable securities and units in a unit trust - Discussion guide 146KB 1MB
  • Business transactions made through payment systems - Draft record structure 371KB 3.8MB
  • Business transactions made through payment systems - Discussion guide 118KB 909KB

    If you have any question on the administration of the measure, please visit the ATO Let’s Talk online forum or send an email to


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

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