Client-agent Linking Steps

The Australian 税ation Office (ATO) are further strengthening the security around the client-to-agent linking process to the online services portal in order to step up the fight against increasingly sophisticated attempts of fraud and identity theft.

As of the 13 November 2023, the ATO has introduced new requirements for the way businesses and associated entities allow accountants and bookkeepers to engage on their behalf with the ATO. Entities with an Australian 业务 Number (ABN) will be required to complete a process to nominate their 税 and BAS agents before the agents will be able to access their online services, namely Integrated client and Income tax accounts.

Entities that the new nomination process applies to are;

  • Companies including strata title bodies
  • 合作伙伴关系
  • 信托基金
  • 盈利
  • 合资企业
  • 合作社
  • Self-managed superannuation funds (SMSFs)
  • APRA-regulated superannuation funds

*Sole traders are specifically excluded from the new agent nomination process

This nomination process will be required when;

  • The entity engages a new tax of BAS agent or payroll service provider 
  • Provide additional authorisations to existing tax and BAS agents 

It is important to note existing client-tax agent/BAS agent links will not be affected.

The nomination process is a 5 step process:

Step 1 – Setup your digital ID (myGovID)

Step 2 – Link your myGovID to your ABN via RAM

Step 3 – Log in to online services for business

Step 4 – Nominate your authorised agent in Online service for business

Step 5 – Let your agent know you have nominated them. 

The nominated agent won’t receive an automated system notification notifying their nomination. Each nomination expires after 28 days.  An extension of a further 28 days can be applied by the nominating entity.

Further information regarding the nomination process can be found on the ATO website

If you have any questions please reach out to your local Accru顾问.

About the Author
Marcus Johnson , Accru霍巴特
Marcus has been 工作ing with owners of small-to-medium sized businesses for the past 10 years and thoroughly enjoys playing an active role in helping to build client relationships whether it be through proactive tax planning measures or merely acting as a sounding board.
Start Your Journey
Building a successful company? Want to take your business international? Manage your cashflow better? 买房? Or do you need an audit?
Find an ACCRU office near you
  • This field is for validation purposes and should be left unchanged.