Proof of identity requirements for registered agents

Copies of this publication

You can download a printable version of Proof of identity requirements for registered agents (NAT 74105, 325KB) in Portable Document Format (PDF).

This fact sheet has been produced in response to feedback from registered agents that their agent registration numbers became publicly available following the introduction of the Tax Practitioners Board (TPB).

To reduce the risk of misrepresentation of an agent by an unauthorised third party securing your agent number and client details, we have made changes to the proof of identity (POI) requirements for registered tax agents and BAS agents (registered agents).

What are the recent changes?

We have removed the requirement for personal details when verifying POI with registered agents and now ask for details that relate to the client's interaction with us.

We still require your registered agent number (RAN) and an account identifier.

POI details may include information from a notice of assessment or lodged return, provided it is no more than five years old.

When you contact us

Step 1 - Quote your RAN

If you phone us on 13 72 86, you must provide your RAN. In most cases, you will only need to provide this once during the phone conversation.

Step 2 - Identify the account you want to access

You can identify the account you want to access by providing one of the following:

the taxpayer's Australian business number (ABN)
the taxpayer's tax file number (TFN)
the taxpayer's name.

Step 3 - Provide POI for the account

The POI we need depends on whether your RAN is already on the account and for which taxpayer role, as shown below.

Access type 1
Registered agent listed on the taxpayer's account for the role

Access type 2
Registered agent listed on the taxpayer's account but not for the role

Access type 3
Registered agent not listed on the taxpayer's account

You must provide details from an ATO generated notice or lodged return that is no more than five years old and relates to the taxpayer, including:

a notice of assessment sequence number
a document identification number (DIN)
a correspondence reference number
the date and name or title of a letter or notice we have sent you that may or may not have a unique identification number but can be confirmed by our systems
income
deductions claimed.

You must refer to an ATO generated notice or lodged return that is no more than five years old and is relevant to the role. You must also provide one of the following relating to the taxpayer:

their TFN (if not already provided as an identifier)
their date of birth, if applicable
their address - business, postal or email.

Where another registered agent is listed on the account for a role, the notice you refer to must be more recent than any authority a taxpayer has provided for that role.

Note: Our systems only support one registered agent against a role. Where you are the registered agent for the taxpayer and another registered agent is listed on the role, you must provide details from the latest lodged activity statement or tax return.

You must refer to an ATO generated notice or lodged return that is no more than five years old and is relevant to the role. You must also provide one of the following relating to the taxpayer:

their TFN (if not already provided as an identifier)
their date of birth, if applicable
their address - business, postal or email

Where another registered agent is listed on the account for a role, the notice you refer to must be more recent than any authority a taxpayer has given for that role.

You must also provide verbal assurance that you have a signed authority.

Note: Our systems only support one registered agent against a role. Where you are the registered agent for the taxpayer and another registered agent is now listed on the role, you must provide details from the latest lodged activity statement or tax return.

When accessing a fuel grant account, you must refer to fuel grant information for that account.

When we contact you

Step 1

If we contact you and can identify the name of your practice at the beginning of the conversation without any prompting, we will not ask for any further POI. However, if we can't, we will ask for your RAN and the name of your practice.

Step 2

Our officers will identify themselves clearly by providing their full name and the section in which they work. If at any stage you have doubts about the person contacting you being an ATO employee or you want a more formal confirmation, ask for the officer's contact details, including:

their full name
their extension number, if available
the name of their team leader and their extension number.

You can also ask the officer if you can phone them back on 13 28 69 between 8.00am and 5.00pm, Monday to Friday. This is charged at your local call rate.

You can also ask the person phoning to confirm their identity by either faxing you a letter on ATO letterhead or emailing you.

When you write to us

When writing to us, always include your registered agent number. This helps prevent unnecessary delays in processing your correspondence.

More information

For more information or to obtain a copy of our publications:

phone us on 13 72 86
write to us at GPO Box 9935 in your capital city.

Last Modified: Friday, 13 July 2012

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We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)