Agent nomination process
How to authorise an agent in Online services for business as part of the agent nomination process.
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Agent nomination process
The agent nomination process is a new requirement to help ensure only your authorised tax agent, BAS agent or payroll service provider can access your accounts and act on your behalf for your tax and super affairs. This process only applies when you change an agent or change the authorisations you give your existing agent.
How to know if this process applies to you
If you fit into one of the following groups, your business or organisation is already included or will be soon. When you log into Online services for businessThis link opens in a new window you'll see the agent nomination feature has become available.
Effective from 13 November 2023, the agent nomination process will apply to all types of businesses with an ABN excluding sole traders. This includes entity types such as :
- companies including strata title bodies
- partnerships
- trusts
- not-for-profits
- joint ventures
- cooperatives
- self-managed super funds (SMSFs)
- APRA-regulated superannuation funds.
We've already progressively rolled out the agent nomination process to the following:
- Public and multinational businesses who are part of the Top 100 and Top 1,000 – effective from 19 June 2022.
- Most public and multinational businesses – effective from 13 December 2022.
- Businesses in our Top 500 privately-owned wealthy groups, where that group has a significant level of ownership – effective from 13 December 2022.
- Government entities – effective from 24 February 2023.
As we roll out additional phases, we'll update this list.
The new requirement does not currently apply to individual taxpayers or sole traders.
What you need to do
If this change applies to you, you need to nominate a registered agent in Online services for business, using the Agent nomination feature, before they can access your account and act on your behalf.
The Agent nomination feature in Online services for business is your authorisation of a registered agent to either:
- add your business or organisation as a client and act on your behalf
- manage additional tax accounts.
If you're already represented by an agent and you don't make changes, you don't need to do anything.
If you're a registered agent, tailored information is available in Client-to-agent linking in online services.
Why we're making this change
The security of your tax and super information is very important to us. That's why we're changing the process for how agents access your information.
Registered agents have digital access to their clients' tax information as well as functionality that allows them to lodge returns and forms through our online services. To get this access, they must first connect to you as their client in our online services.
We’re introducing a step where we’ll ask you to securely nominate the registered agent you have chosen when you change:
- to a new registered agent
- the authorisations you give an existing registered agent.
Only when you’ve done this will the registered agent be able to connect to you as their client.
By completing the agent nomination process through our secure online services:
- your registered agent can be confident it’s truly you
- we can be confident that the actions your registered agent take are truly on your behalf.
Importantly, you can also have confidence that only the registered agent you’ve nominated will:
- have access to your information
- perform tasks on your behalf, such as lodging your tax return.
The security and fraud environment is shifting and, unfortunately, we’re seeing increasing attempts to commit identity theft and fraud. While we recognise this change may require more time and effort, it’s important that we work together to keep strengthening the security of our online services so we can protect your information.
We're consulting with businesses, agents and industry representatives to ensure we take taxpayer and agent needs into account as we put this process in place.
When to complete the nomination process
You only need to nominate an agent if the change applies to you and you're either:
- engaging a new registered agent
- changing the authorisation of an existing agent.
If you're already represented by a registered agent and you don't make changes, you don't need to do anything.
How to nominate an agent
To nominate an agent, follow these client-agent linking steps. They will lead you through the nomination process, including how to set up Online services for business if you have not done so already.
If you need support, you can contact us on 13 28 66 or your registered agent for help.
Notifying your agent
Once you've submitted your nomination, notify your nominated agent that:
- they're authorised to add your business or organisation as a client or add additional tax accounts
- the nomination is active for 7 calendar days.
The agent you've authorised will not receive a notification about the nomination, so it's important you advise them when it's been submitted.
Extending a nomination
If the agent you've nominated needs more time to add you as a client, you can use the Extend feature. This will add another 7 days to your nomination from the day you extend.
The Extend feature will become available the day after submitting a nomination. It will remain available until the original nomination expires after 7 calendar days.
To extend a nomination, follow the Extend an agent nomination steps.
If a nomination has expired, you won't be able to extend it. You'll need to resubmit a new nomination.
Registered agents
Some registered agents have already been notified and are familiar with the changes. As part of the November 2023 rollout, we'll be notifying all registered agents of the change for client-to-agent linking in online services.
Your registered agent can't do the agent nomination process on your behalf in online services However, they can help you understand what to do.
Contact us
If you experience any errors while completing the agent nomination process, you can contact us on 13 28 66 for help.
Before we can discuss your details or update your records, you must establish your identity. In addition, you should have your agent's registered agent number (RAN) and the practice name ready so that we can search for their details.
How to authorise an agent in Online services for business as part of the agent nomination process.