The data items that will be obtained are personal details of: 
· individuals in receipt of family tax benefit part B, including spouse and children details;
· employers and employees in receipt of paid parental leave;
· individuals in receipt of carer allowance and carer allowance health care card and the individuals being cared for; and
· individuals in receipt of a Medicare entitlement statement.
These records will be electronically matched with ATO data holdings to identify non-compliance with registration, lodgement, reporting and payment obligations under taxation laws.
The objectives of this data matching program are to:
· ensure that taxpayers are correctly claiming entitlement to invalid and invalid carer tax offset and exemption from payment of the Medicare levy and Medicare care levy surcharge;
· work with taxpayers and intermediaries to obtain a better understanding of the identified risks and trends on non-compliance;
· develop education strategies so that compliance is better understood and compliance is easier in the future;
· expedite the processing of income tax returns and payment of refunds to taxpayers who are genuinely entitled to claim these offsets and exemptions;
· undertake verification activities where the information obtained indicates a taxpayer may not be entitled to claim the offset or exemption, either partly or in its entirety; and
· ensure compliance with registration, lodgement, correct reporting and payment of taxation and superannuation obligations.