The ATO uses data matching as a powerful administrative and law enforcement tool.

Information from a variety of third-party sources is compiled electronically, validated, analysed and used for a range of education and compliance activities.

It allows the ATO to detect people and businesses operating outside the tax system, detect fraud against the Commonwealth, identify innocent omissions by taxpayers and recover debt.

Over 600 million transactions are collected annually from a range of sources, including:

> Bank, financial institutions and investment bodies

> Employers

> State and Territory motor vehicle registering bodies

> State and Territory title offices and revenue agencies

> Government agencies

> AUSTRAC and Australia's international treaty partners

> Online selling platforms

> Sharing economy facilitators

> Stock exchanges and share registries

> Businesses in the building and construction industry

> Health insurers