• Administration

    Here you'll find key administrative information, including notification of legal representation, proof of identity (POI) requirements and links to relevant law administration practice statements.

    On this page:

    Proof of identity requirements for legal practitioners

    Before you contact us on behalf of a client, you must be nominated as your client's ATO representative.

    Once you are recorded as an authorised representative, you must be able to provide the following POI information about your client when you phone us:

    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 phone 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.
       

    Nomination of legal representative

    For you to deal with us on behalf of an individual or entity, either:

    • your client needs to advise us you are representing them
    • you can provide written advice of your appointment on your firm's letterhead.

    Notification by client

    A client can nominate you as their legal representative by:

    Notification by you

    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:

    • firm's letterhead
    • client's details, including
      • name
      • address
      • date of birth
      • TFN/ABN.
       
    • legal representative's details, including
      • practice name
      • names of authorised legal representative (within the practice) and their contact phone numbers
      • purpose of the authorised legal representative’s appointment
      • signature of one of the legal representative listed on the letter.
       

    For urgent cases, you can phone us to obtain a fax number to notify us of your appointment. An example of an urgent notification of your appointment may be where your client has received a summons to appear in court and you have been appointed late in the process.

    It is important to know:

    • the fastest way for your client to nominate a legal representative is by phoning us
    • any nomination will continue indefinitely until we are notified it no longer applies
    • nominating a legal representative does not cancel any previous nomination.

    See also:

    Freedom of information

    The following law administrative practice statements will assist with queries regarding freedom of information (FOI):

    See also:

    Privacy

    Under the Privacy Act 1988 you must handle your client's personal information in accordance with the Australian Privacy Principles, including:

    • protecting an individual against unauthorised disclosures of personally identifiable information
    • maintaining physical and electronic copies and internal practices and procedures to ensure personal information is safeguarded.

    Find out more about your privacy obligations, as well as privacy resources and guides, by visiting the Office of the Australian Information CommissionerExternal Link.

    See also:

    Last modified: 07 Jul 2016QC 43937