From 13 November 2023, clients with an ABN (excluding sole traders) must nominate a tax and/or BAS agent before an accountant and/or bookkeeper can add them to their client list with the ATO and prepare work for them.

This will also apply when you add a new authorisation to an existing Tax/BAS agent account (e.g. adding an authorisation for activity statements where you become GST registered).

This has been implemented to help protect agents and clients against fraud and identity-related theft. Please note: This applies to new clients and authorisations only. Where your BAS or tax agent is already nominated as your agent before November 13, this process will not apply.

HOW TO AUTHORISE AN AGENT

How you complete the authorisation will depend upon whether you are already set up to use ATO Online Services, aren’t set up to utilise online services but are eligible to use it, or are unable to get a myGovID or don’t have an ABN.The steps to authorise your tax agent are as follows:

Already set up for online services:

1. Get the registered agent number and practice name from the tax agent

2. Log in to online services for business

3. Nominate the agent

Not set up to use online services:

1. Get the registered agent number and practice name from the tax agent

2. Set up your myGovID

3. Link your myGovID to your ABN

4. Authorise others to act on your behalf in Relationship Access Manager (RAM)

Once this is set up, you can nominate an agent using the sets listed for clients already set up for online services.

Can’t get a myGovID or don't have an ABN?

1. Get the registered agent number and practice name from the tax agent

2. Contact the ATO on 13 28 66 so a customer service representative can help you through the process.

If you have separate BAS and tax agents, you must complete this process for both agents.

Regardless of the method used, once you have completed the nomination process, you will need to let your agent know so that they can add you to their client list within 28 days of the nomination being made. If your agent needs an extension beyond 28 days, you can authorise an extension in online services for business.

The ATO will provide more information regarding this before the start date but in the meantime, you can find more information on the ATO website.

If you have any questions or wish to discuss further, please get in touch with us on 0434 084 635 or email amy@albaccounting.com.au