Data matching program - rental bond data
The ATO has given notice, in Commonwealth Government Gazette notice C2018G00633, 10 August 2018, of its intention to collect real property rental bond data dating back to 20 September 1985 (the introduction of the CGT regime).
The data will be collected to identify individuals who have income tax reporting obligations for income producing properties or have a CGT event arising from the sale of real property for the period from 20 September 1985 to the 2019/20 financial year.
The notice explains that the data “will be electronically matched with certain sections of ATO data holdings to identify taxpayers that can be provided with tailored information to help them meet their tax obligations, or to ensure compliance with taxation law”.
If you have questions on any of the above issues raised, please do not hesitate to contact us.
Norman Ruan
Accountant
T: 02 9984 7774
E: normanr@northadvisory.com.au
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Key Takeaways
The ATO now has access to decades of rental bond data — making undeclared rental income or unreported CGT events harder to conceal.
The comprehensive database dating back to 1985 significantly strengthens their enforcement capabilities.
Rental property owners are under increased scrutiny — even small landlords should take care to comply.
Matching data allows the ATO to detect discrepancies for properties large and small, so no one is automatically exempt from review.
Accurate record-keeping of rental income, bond lodgements/refunds, and expenses is more important than ever.
Given the data-matching capabilities, correct documentation helps support legitimate claims and deductions.
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Frequently Asked Questions
What is the Rental Bond Data-Matching Program?
It’s a compliance initiative by the ATO where rental bond records from state/territory tenancy regulators are collected and matched with ATO databases. The aim is to identify taxpayers with rental properties who may not be lodging returns or properly declaring rental income or capital gains.
What kind of information does the ATO collect under this program?
Data includes landlord and tenant identification (names, addresses, contact info), managing agent details, rental property address, lease period, bond amount, rent payable, payment frequency, property type, and bond lodgement/refund dates — effectively giving a comprehensive snapshot of tenancy and rental activity.
How far back does the data-collection go?
Rental bond data dating back to 20 September 1985 (the start of the CGT regime) are included. The program covers many decades to help detect undeclared rental income or unreported property disposals over the long term.
Why is the ATO using rental bond data — what tax-compliance issues are they targeting?
The ATO is using the data to identify non-compliance such as: failure to lodge tax returns for rental income; omitted or incorrect rental income/deductions; and undeclared capital gains on sale of rental properties. It also flags potential issues for foreign investors and owners who may have outstanding foreign-investment obligations.
What should landlords do now that this data-matching program is in effect?
Landlords should ensure they have correctly reported all rental income, kept accurate records of expenses and bond transactions, and declared any property sales that might trigger Capital Gains Tax. It’s wise to review past returns for accuracy and correct any errors before the ATO raises issues.
Is the ATO using rental bond data to check my rental property tax claims?
Yes — the ATO’s data-matching program now includes rental bond data from state and territory bond boards, so if I claim rental property deductions, the ATO can cross-check those against my rental bond records. This means I need to keep accurate records and ensure my claims are legitimate, because the ATO may use this data to verify rental income and related deductions.
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