The ATO has advised that it has developed a Visa Holders Data Matching Program with the Department of Immigration and Border Protection to assist it to effectively detect and deal with compliance risks within the visa holding population.

The ATO intends to acquire visa information for visas granted between 1 July 2013 to 30 June 2015, and future periods between 1 July 2015 and 30 June 2017 (it is estimated that the total number of records that will be obtained is for more than one million individuals).

The purpose of this data matching program is to ensure that taxpayers are correctly meeting their tax obligations, including registration, lodgment, reporting and payment responsibilities.

Information sought includes:

• address and contact history for visa applicants and sponsors and for migration agents (who assisted or facilitated the processing of the visa);
• information on all visa grants;
• all international travel movements were undertaken by visa holders (arrivals and departures); and
• details on education providers (i.e., educational institutions where a student visa holder intends to undertake their study).

Editor: In terms of data matching, the government has also confirmed that the transaction types below that occur after 30 June 2016 will be reported by relevant third parties to the ATO:

•  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.