Proof of identity requirements for legal practitioners

Purpose

This fact sheet outlines the proof of identity (POI) information you will need to provide when you contact us on your client's behalf.

Before you phone us

You must be nominated as your client's ATO representative:

• your client can phone, visit or complete a nomination form
• you can provide written advice of your appointment.

We will then create a record of you as an authorised contact on your client's file.

Verbal advice from your client about your appointment as their legal representative is as valid as a signed and completed form.

Written proof of your appointment

Option 1

If a client nominates you in writing, they must complete one of the following forms:

• Nomination of a legal representative to act on behalf of an individual (NAT 11525)
• Nomination of a legal representative to act on behalf of an entity (NAT 15898).

Option 2

If your client has not been able to notify us of your appointment, you are able to provide written proof of your appointment on your firm's letterhead. The letter must contain the name of the authorised legal practitioner and relevant identifying information such as the taxpayer's name, address and details of the matter you are acting in.

For urgent cases you can phone us to obtain a fax number you can use.

When you phone us

Your name must be recorded on your client's ATO file as an authorised contact. You must be able to provide the following information about your client.

One of the following account identifiers:

• tax file number (TFN)
• Australian business number (ABN)
• account name

and one of the following:

• taxpayer TFN (if not already provided as an identifier)
• taxpayer date of birth (for an individual taxpayer)
• taxpayer address (one only of residential, business, postal or email) or their telephone number
• taxpayer bank account details
• details from an ATO generated notice or lodged return relating to the taxpayer, that is no more than five years old, including
• notice of assessment sequence number
• document identification number (DIN)
• correspondence reference number
• name or title of an ATO generated letter or notice that may or may not have a unique identification number but can be confirmed on our systems
• income
• deductions claimed.

More information

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

• phone us on 13 28 61 for individual clients or 13 28 66 for business clients
• write to us at GPO Box 9935 in your capital city.