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  • Client record administration

    Here you'll find key administrative information, including notification of a legal practitioner, 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 legal practitioner.

    Once you are recorded as your client's authorised legal practitioner, 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 item of proof from an ATO generated notice or lodged return relating to the taxpayer.

    Nomination of legal practitioner

    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

    The quickest way for your client to nominate you as their legal practitioner is by using our online services for individuals. To do this, your client will need a myGovExternal Link account linked to the ATO.

    Alternatively, your client can nominate you as their legal representative by either:

    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 or ABN
       
    • legal practitioner's details, including   
      • practice name
      • names of authorised legal practitioners (within the practice) and their contact phone numbers
      • purpose of the authorised legal practitioner's appointment  
        • all tax affairs
        • income tax
        • goods and services tax
        • superannuation
        • excise
        • fringe benefits tax
        • PAYG withholding
        • PAYG income tax instalments
        • any other specific matter – for example, GST objection or CGT private ruling
         
      • signature of one of the legal practitioners listed on the letter.
       

    For urgent cases, you can notify us of your appointment by fax. 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. The details will be updated by close of business the next business day. Any other actions will be subject to normal service standards.

    Details for your fax request:

    • Subject – Urgent LR
    • Fax to – 1300 130 917.

    It's important to know:

    • any nomination will continue indefinitely until we are notified it no longer applies
    • nominating a legal practitioner does not cancel any previous nomination.

    See also:

    Freedom of information

    You or your client can make a Freedom of Information request for an individual or a business.

    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: 11 Jun 2020QC 43937