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The ATO will request and collect details of individuals or businesses that have purchased or acquired a vehicle with a transaction value of $10,000 or greater in the 2011-2012 and the 2012-2013 financial years from State and Territory motor vehicle registries throughout Australia: Commonwealth Gazette GN No 44 of 2012 (7 November 2012).

This acquired data will be electronically matched with certain sections of ATO data holdings to identify non-compliance with lodgment, payment and correct reporting obligations under taxation law.

The program will enable the ATO to address the compliance behaviour of individuals and businesses buying and selling motor vehicles who may not be correctly meeting their taxation obligations, particularly to support identifying high risk non-lodgers and those with undeclared income, and to support LCT, FBT and Fuel Schemes compliance verification activities.

It is expected that records relating to approximately 2.8 million individuals will be matched.


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