Use and protection of third party data

Legislation

The Commissioner for ACT Revenue collects information from third parties through the information gathering powers in the Taxation Administration Act 1999 for the purpose of the administration or enforcement of a tax law (section 82).

Private sector companies above a certain size are required to protect customer information under the Privacy Act 1988 (Commonwealth). This includes limitations on how this information can be disclosed to third parties. However, disclosure is allowed if made in accordance with an Australian law (see Australian Privacy Principle 6.2(b)). The Taxation Administration Act 1999 is such a law.

ACT Government agencies are required to protect personal information under the Information Privacy Act 2014. This includes limitations on how this information can be disclosed to third parties. However, disclosure is allowed if made in accordance with an Australian law (see Territory Privacy Principle (6.2(b)). The Taxation Administration Act 1999 is such a law.

Information is also collected under various Memoranda of Understanding the Revenue Office has with external agencies, most notably with the Australian Taxation Office and the Australian Securities and Investments Commission.

Data collected from external agencies is matched with data the Revenue Office has obtained directly from taxpayers and with other data obtained from external agencies. This matching helps to ensure that people and businesses comply with their tax obligations. It also helps us to detect fraud against the ACT.

We are required to comply with strict laws to protect privacy when we collect data from other agencies and organisations for our data matching programs. These laws include the Information Privacy Act 2014, the secrecy provisions of the Taxation Administration Act 1999 and other tax laws.

How personal information is held

The ACT Revenue Office puts in place measures to ensure that any personal information it collects and holds about an individual is safe and secure. All reasonable efforts are taken to protect the information from loss, unauthorised access, misuse, modification or disclosure.

The Territory Records Act 2002 (Territory Records Act) establishes the framework by which the Territory public service manages and cares for its records, including records that contain personal information. The ACT Revenue Office is bound by this framework, which includes rules about the creation, keeping, protection, preservation, storage, disposal of, and access to those records.

Territory Privacy Principle 11 – security of personal information (contained in the Information Privacy Act 2014) requires public sector agencies to take reasonable steps to protect information from: misuse, interference or loss; and unauthorised access, modification or disclosure. The ACT Revenue Office adheres to ACT Government systems and guidelines to ensure data held is appropriately protected.

The Office’s information technology systems use protections to guard against unauthorised access. Paper based files are stored securely. Personal information is only made available to staff who have a need to access it to perform their role. When information is no longer required, the Office takes reasonable steps to destroy the information, or de-identify the information in line with the requirements of the Information Privacy Act and the Territory Records Act.

How data is used

Information on where people have resided at certain times is important to determine liabilities for the following ACT laws:

• Land Tax Act 2004 – since July 2018 land tax is levied on all residential homes unless an exemption applies – the main exemption applies if the home is the owner’s principal place of residence. Prior to July 2018, land tax was levied on homes which were rented (investment properties).
• Duties Act 1999 – duty concessions administered by the Revenue Office (e.g. Home Buyer Concession Scheme, Pensioner Duty Concession Scheme) contain residency requirements. Recipients are required to reside in the designated property for a certain period (generally 12 months) to be eligible for the concession.
• First Home Owner Grant Act 2000 – eligibility for the First Home Owner Grant also includes a residency requirement.

To determine where people have resided at certain times, we match data obtained from the following sources:

• the Australian Electoral Commission – under Part 4AB of the Electoral Regulation 1993 the ACT Electoral Commissioner is authorised to provide us with specified information provided by ACT resident individuals in the course of making an application to be included on the electoral roll, or when they update their enrolment information;
• Utility companies – electricity providers (such as ACTEWAGL) are required under information gathering powers of the
  Taxation Administration Act 1999 to provide us with details of account holders; and
• Rego ACT – Access Canberra is required under information gathering powers of the Taxation Administration Act 1999 to provide us with information on individuals given to it when they register a vehicle or obtain a drivers licence.

The information obtained from the above sources generally contains names, addresses, dates of birth, and application dates. Matching this data together with data we collect from taxpayers directly allows the Revenue Office to:

• determine a person’s residential address at a certain time and whether the person was an owner-occupier – this helps us determine a person’s liability for tax or eligibility for concessions; and
• identify or locate taxpayers.

Substantial efforts are made to ensure this data is matched appropriately and it is the same individual whose information appears in each data source. This includes corroborating the information across multiple sources and timeframes.

Contact details obtained from third parties

Information obtained from third parties generally has more up to date contact information (including mobile phone numbers and email addresses) than data held by the Revenue Office. This is particularly the case where information held is outdated. The Revenue Offices uses these details to contact taxpayers to either remind them of their tax and concession obligations, or invite them to contact the Revenue Office. Contact may be made via mail, SMS message, email or phone calls. The Revenue Office will never send links to websites in these electronic communications.

Making contact via SMS message or email allows the Revenue Office an effective and efficient means of contacting taxpayers.

The Revenue Office is currently using SMS and email addresses from third parties to contact taxpayers with tax debts (particularly rates and land tax) to remind them of their liabilities. While regular arrears notices are sent via post, this additional communication is intended to inform taxpayers of their arrears and motivate taxpayers to make active steps to clear their debts or enter repayment plans.