The Australian Taxation Office (ATO) has introduced a new client-to-agent linking process to enhance security and ensure that only authorised agents can access your business information. This new process is mandatory for all businesses with an Australian Business Number (ABN), excluding sole traders, starting from November 13, 2023

Why This Change?

The ATO aims to protect businesses from fraud and identity theft by ensuring that only authorised agents can act on behalf of a business. This new process helps verify that the agent you nominate is genuinely authorised to access your business information and perform tasks on your behalf.

Who Needs to Nominate an Agent?

All entities with an Australian Business Number (ABN), excluding sole traders, must nominate an agent in the following situations:

  • Engaging a New Registered Agent: This includes tax agents, BAS agents, or payroll service providers.
  • Changing Authorisations for Existing Agents: For example, when an agent starts representing your entity for a new obligation, such as income tax or a new entity within a group.

Entities that need to nominate an agent include:

  • Companies (including strata title bodies)
  • Partnerships
  • Trusts
  • Not-for-profits
  • Joint ventures
  • Cooperatives
  • Self-managed superannuation funds (SMSFs)
  • APRA-regulated superannuation funds

Who Doesn’t Need to Nominate an Agent?

You do not need to nominate an agent if:

  • You are a sole trader.
  • You are an individual.

Your entity does not have an ABN (with a few exceptions for public and multinational entities included in the pilot program).

Eventually, client-to-agent linking will include individuals, sole traders, and entities without an ABN. The ATO will consult with those affected before this happens.

Steps to Link Your Agent

  1. Set Up Your Digital ID (myID)
    • Download the myID app from the App Store or Google Play.
    • Verify your identity using your Australian passport and either a citizenship certificate, driver’s license, or Medicare card for a Strong myID. Alternatively, use two Australian identity documents for a Standard myID.
  2. Link Your myID to Your ABN
    • Use the Relationship Authorisation Manager (RAM) to link your myID to your ABN. This step ensures that your digital identity is connected to your business.
  3. Log in to Online Services for Business
    • Access the ATO’s Online Services for Business using your myID.
  4. Nominate Your Agent
    • In the Online Services for Business, nominate your tax or BAS agent. This step confirms that the agent is authorized to act on your behalf.
  5. Inform Your Agent
    • Let your agent know that you have nominated them. They will then be able to access your business information and perform necessary tasks.

By following these steps, you can ensure that your business information is secure and that your authorised agent can effectively manage your tax and business obligations.

To find out more about client linking please follow this link to the ATO website

https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/agent-nomination/how-to-nominate-your-registered-agent#ato-Downloadableguideincludingscreenshots