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ATO Data-matching: JobMaker and 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 super (COVID-19 condition). While the data collected will mostly be used identify compliance issues and initiate compliance activities as appropriate in relation to the 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 the JobKeeper and the cash flow boost.

The data-matching programs just keep coming from the ATO this year, this time it will be focusing on data pertaining to the temporary early access to super due to COVID-19 and the JobMaker Hiring Credit. As a refresher, the temporary early access to super allowed citizens or permanent residents of Australian or NZ to withdrawal super in order to deal with adverse economic effects caused by COVID-19 provided certain conditions are met, and the JobMaker is a payment to businesses for hiring additional workers.

In relation to the early access of super, the ATO will be acquiring confirmation of government payments from Services Australia (Centrelink) made to those who applied to access their super early for the period of 19 April 2020 to 31 December 2020. The data acquired will include identification details including names, addresses, dates of birth as well as transaction details including:

  • payment/benefit type (ie JobSeeker, parenting payment, youth allowance, farm household allowance etc);
  • date granted/claim for benefit made;
  • any ceased government payments/benefits and the date on which the payments/benefits ceased.

For the JobMaker, the ATO will acquire data from Services Australia of income support payments made to additional employees nominated by businesses for 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 within 7 October 2020 to 6 October 2021. The data obtained will include:

  • identification details including names, dates of birth, request and response transaction IDs; and
  • transaction details including indicator of government income support payments received within the applicable period, the type of government support received (ie JobSeeker, parenting, youth allowance etc).

To complement both programs, the ATO will also acquire details of incarcerated individuals for the period of 1 March 2020 to 6 October 2021 from State and Territory correctional facility regulators. The data will include basic identification details as well as the date of incarceration and expected release date if available.

The ATO notes this data will allow it to identify identity theft and/or incorrect or misleading information included in 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 3m 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 as appropriate. It will also be used by the ATO to implement treatment strategies to improve voluntary compliance and ensure that the COVID-19 economic response is providing timely support to affected workers, businesses and the broader community.

Get on the front foot.

If your business is thinking of about applying for the JobMaker, we can help with all the paperwork and ensure that every document is compliant with ATO standards. If you’re not sure whether your current documentation is up to scratch, we have the expertise to help you sort it.

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