ATO Data-Matching: JobMaker and Early Access to Super
The ATO is kicking into gear in 2021 with another two data-matching programs specifically related to the JobMaker Hiring Credit and early access to superannuation (COVID-19 condition). While the data collected will mostly be used to identify compliance issues and initiate compliance activities in relation to JobMaker and early access to super, it will also be used where applicable to identify compliance issues relating to other COVID-19 economic stimulus measures including JobKeeper and cash flow boosts.
As a refresher, the temporary early access to super measure allowed citizens or permanent residents of Australian or New Zealand to withdraw up to two amounts of $10,000 from their super in order to deal with adverse economic effects caused by the COVID-19 pandemic. The JobMaker Hiring Credit is a payment scheme for businesses that hire additional workers. Both measures require meeting particular eligibility conditions.
In relation to early access to super, the ATO will acquire confirmation from Services Australia (Centrelink) of government payments made to those who applied to access their super early for the period 19 April 2020 to 31 December 2020. The data acquired will include identification details including names, addresses and dates of birth, as well as transaction details including:
- the recipients’ payment/benefit type (JobSeeker, Parenting Payment, Youth Allowance, Farm Household Allowance, etc);
- date access granted/claim for benefit made;
- any ceased government payments/benefits and their relevant cessation dates.
For JobMaker, the ATO will acquire data from Services Australia (Centrelink) about income support payments made to additional employees who were nominated by businesses seeking the JobMaker Hiring Credit for the period of 7 October 2020 to 6 October 2021. This is to confirm whether the additional employees satisfy the condition of having received income support payments for at least 28 consecutive days within the 84 days prior to commencing employment between 7 October 2020 to 6 October 2021. The data obtained will include:
- identification details, including names, dates of birth and request and response transaction IDs; and
- transaction details, including indicator of government income support payments received within the applicable period and the type of government support received (JobSeeker, Parenting Payment, Youth Allowance, etc).
To complement both programs, the ATO will also acquire details of incarcerated individuals for the period 1 March 2020 to 6 October 2021 from state and territory correctional facility regulators. The data will include basic identification details as well as dates of incarceration and expected release (if available).
This data will allow the ATO to identify identity theft and/or incorrect or misleading information included in applications for various COVID-19 economic stimulus measures including JobKeeper, JobMaker, temporary early access to super and the cash flow boost.
The ATO expects that data relating to more than three million individuals will be collected for the temporary early access to super program. It is expected that data collected for the JobMaker data-matching program will relate to around 450,000 positions, and approximately 100,000 individuals’ data will be collected from the state and territory correctional facility regulators.
While the data collected will primarily be used to undertake verification of application, registration and lodgment obligations as well as identify compliance issues and initiate compliance activities, the ATO will also use it to implement treatment strategies to improve voluntary compliance, and to ensure that the COVID-19 economic response is providing timely support to affected workers, businesses and the broader community.
Important: Clients should not act solely on the basis of the material contained here. Items herein are general comments only and do not constitute or convey advice per se. Also, changes in legislation may occur quickly. We, therefore, recommend that our formal advice be sought before acting in any of the areas.