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  • Reactivating inactive client records

    Inactive clients are clients who have been identified as no longer having a requirement for a TFN or other ATO-issued identifier. Both individual and non-individual clients can be identified as inactive and have their record secured.

    Individual clients are usually identified as inactive when they:

    • are deceased
    • have departed the country and their visa has expired.

    Non-individual clients are usually identified as inactive when they:

    • are deregistered
    • are wound up
    • have ceased business.

    In addition, a range of internal and external information can be used to identify a client as inactive – this may include data from other government agencies and departments and advice from clients or their representatives.

    When a client has been identified as inactive, a treatment is applied to the client record to secure it and prevent improper or fraudulent use. This treatment prevents online interactions with the affected client record. Tax agents will not be able to access an inactive record via the tax agent portal.

    Reactivating an inactive client record

    Inactive client records are able to be reactivated for a range of reasons, including:

    • the client has returned from overseas and needs their TFN to interact with the ATO, other government agencies, financial or educational institutions, or to apply for an ABN
    • to enable a final return (deceased or departed clients) to be lodged and processed
    • to enable processing of a Departing Australia Superannuation Payment (DASP)
    • where a non-individual entity has resumed operations.

    If your client has an inactive client record, you can phone us on 13 72 86 Fast Key Code 1 1 3 and request reactivation.

    To re-activate your client's account, you will need to confirm that you have sighted documents that authenticate your client's identity. Following assurance of the client’s identity, we will reactivate the record so you can transact electronically on behalf of your client.

    Client record validation

    When a record is reactivated, we may take further action to confirm and validate details by checking your client’s personal information. This may include:

    • sources and amounts of income claimed
    • employer and employee records to confirm no fraudulent activity has occurred
    • Department of Home Affairs records to confirm that they are in Australia
    • births, deaths and marriages registries records for current details and identity confirmation
    • compliance history.
      Last modified: 29 Mar 2018QC 25437