The ATO will acquire data to identify individuals who may be engaged in providing ride-sourcing services during the 2016–2017 and 2017–2018 financial years. Details of all payments made to ride-sourcing providers from accounts held by a ride-sourcing facilitator will be requested from the facilitator's financial institution for the 2016–2017 and 2017–2018 financial years. Ride-sourcing facilitators (eg Uber) provide an electronic platform that enables members of the public to engage the services of a ride-sourcing provider (a driver). The ATO estimates that up to 74,000 individuals offer, or have offered, services as ride-sourcing drivers.
The ATO will match the data provided by each facilitator's financial institution against ATO records. This process is designed to identify ride-sourcing drivers who may not be meeting their registration, reporting, lodgment and/or payment obligations. Where the ATO is unable to match a driver's details against ATO records, it will obtain further information from the financial institution where the driver's account is held.
Source: ATO, Ride sourcing – 2016–17 and 2017–18 data matching program protocol, https://www.ato.gov.au/general/gen/ride-sourcing-2016-18-data-matching-protocol/.