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So if agents never provide info to ato and they don't sell until living back in the property then they'll probably get away with it. They have been non resident for over 12 years so will just say the property was empty in the unlikely event they were ever asked.

Does ATO data matching actually work or is it all mostly bluff to scare people into declaring everything ? I declare everything so have nothing to worry about but I know someone who has not declared any property income on a place rented out for over 10 years through a real estate agent, the...