[Tax] ATO Passenger movements data-matching program
The ATO Passenger Movements Data-Matching Program is an Australian Taxation Office (ATO) initiative that uses international travel records from the Department of Home Affairs to check whether individuals are complying with Australian tax and superannuation laws.
Its main purpose is to help the ATO identify potential discrepancies involving Australian tax residency, income reporting, tax return lodgments and eligibility for tax or superannuation benefits.
1. What information does the ATO collect?
The ATO obtains passenger movement information from the Department of Home Affairs, which can include:
Personal identification: name, date of birth and passport details.
Travel history: dates of arrival in and departure from Australia.
Immigration information: visa status, residency-related information, lawful status and Australian citizenship status.
The ATO matches this information against its own records to identify potential tax compliance risks.
2. Why is the ATO interested in your travel history?
The most important reason is that Australian tax obligations depend significantly on whether a person is an Australian tax resident or a foreign tax resident.
For example, the ATO may use travel data to investigate the following situations:
A. Australian tax residency
Someone claims to be a foreign resident but spends substantial time in Australia. The ATO may examine whether that person's residency position is correct.
B. Overseas income
An Australian tax resident spends considerable time overseas and earns foreign income. The ATO may check whether the income has been properly reported in Australia.
C. Tax return and benefit eligibility
Travel and residency information may help identify incorrect tax reporting, registration or lodgment issues, or potentially ineligible tax and superannuation entitlements.
3. Does spending 183 days in Australia automatically make you an Australian tax resident?
No. This is an important distinction.
The ATO can use passenger movement records as evidence when assessing residency, but it does not determine tax residency solely by counting the number of days you spend in Australia.
Australian tax residency depends on the applicable residency tests and your circumstances, including factors such as:
Whether you reside in Australia under the ordinary concepts test.
Your domicile and whether you have a permanent place of abode outside Australia.
Whether the 183-day test applies and, if so, whether its conditions are satisfied.
Your family, accommodation, employment and other connections with Australia.
Consequently, a person can spend fewer than 183 days in Australia and still be an Australian tax resident. Conversely, spending more than 183 days does not automatically make everyone an Australian tax resident.
4. What happens if the ATO identifies a discrepancy?
The general process is:
Data matching: The ATO compares passenger movement records with its existing tax and superannuation information.
Risk assessment: Potential discrepancies may be analysed to determine whether further action is warranted.
Verification or compliance action: The ATO may contact the taxpayer to request an explanation or supporting documents, or undertake other appropriate compliance activity.
Importantly, being included in a data-matching exercise does not necessarily mean that you are suspected of tax evasion or that an audit has commenced.
5. Which years does the program cover?
The ATO's published protocol covers passenger movement records for the 2016–17 to 2025–26 financial years. In September 2026, a tax industry update also reported that the ATO would acquire data for selected taxpayers for the 2026–27 to 2028–29 financial years.
For the official background, see the ATO's Passenger movements data-matching program.
6. Practical implications for foreign tax residents
If you claim to be a non-resident of Australia for tax purposes, this program is particularly relevant because your travel records may be used to assess whether your claimed status is consistent with your actual circumstances.
For example, the ATO may scrutinise a person who:
Claims foreign-resident status on an Australian tax return but spends extended periods in Australia.
Has an Australian address, employment or family connections that appear inconsistent with their claimed residency status.
Receives Australian-source income and claims tax treatment applicable to a foreign resident.
None of these circumstances alone establishes that the person is an Australian tax resident. The complete facts must be considered.
Disclaimer: This article is intended to provide general information only and does not constitute professional advice for specific circumstances. It should not be relied upon as a substitute for tailored advice.
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