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Consultation purpose
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To provide information on, and seek feedback about, the design and processes supporting client-to-agent linking (CAL) for individuals and sole traders, ensuring the solution is practical, user-centred and effective in strengthening protections against unauthorised access to taxpayer information.
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Description
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The ATO delivered CAL to 4.7 million entities with an Australian business number (ABN), excluding sole traders, following a series of fraud events that commenced in December 2021. CAL was introduced to provide taxpayers with greater visibility and control over who can access their tax records, and to help ensure that only authorised agents can access their tax information.
Consultation with registered agents, professional associations, industry representatives, individuals and sole traders has played a critical role in shaping the design of CAL for individuals and sole traders. This engagement has been particularly important given that these taxpayers interact with ATO systems differently to ABN entities, requiring a tailored approach that balances security, accessibility and ease of use.
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