If your NFP's authorised contacts and permissions aren't up to date, you may run into problems accessing ATO services or discussing your organisation's affairs with us.
For example, if you're not authorised to act on behalf of your NFP, we may not be able to discuss account information with you when you call. Similarly, if you don't have the right access and permissions for Online services for business, you may be unable to complete important tasks for your organisation, such as lodging the NFP self-review return.
Out-of-date authorised contacts can also cause significant delays. For example, applications for charity tax concessions or deductible gift recipient (DGR) endorsement submitted by someone who is not properly authorised to act for your organisation, including legal representatives and tax or BAS agents, may be delayed or unable to be processed.
They can also leave your organisation vulnerable to fraud or unauthorised access. Learn more in this edition's companion article, Forgotten about access? Let's fix that.
Here's how to make sure the right people can access ATO services and act for your NFP, including legal representatives and tax or BAS agents.
What to check
Schedule regular reviews for your NFP's details and permissions to confirm that:
- your NFP's associate and principal authority is still the right person for your NFP
- everyone's access to act on behalf of your NFP is set up correctly in Relationship Authorisation Manager (RAM) and Access Manager
- your organisation's ABN details, such as your NFP's name, address and other contact details are up to date.
Principal authority
Your organisation's associateExternal Link listed on the Australian Business Register (ABR) can set up access to ATO and ABR online services by linking their myID to the organisation's ABN in RAM. Once linked, they become a principal authorityExternal Link for the organisation
Your 'principal authority' can access online services on behalf of the organisation and manage authorisations in RAM. This includes adding and removing authorisation administrators and authorised users.
Your organisation can have more than one principal authority, if other associates listed on the ABR also link their myID to the ABN in RAM.
The easiest way to update a newly appointed office bearer as the new principal authority after your Annual General Meeting (AGM) is to ensure your:
- outgoing principal authority updates the organisation's associate details using ABR Online ServicesExternal Link
- incoming office bearer then links their myID to the ABN in RAMExternal Link .
If you have lost contact with your previous principal authority and appointed a new office bearer to replace them, they will need to lodge a Change of registration details (NAT 2943) paper form to notify us that they are the new associate. Once the form is processed, they can link their myID to your organisation's ABN in RAM to become a principal authority.
You must complete Sections A, D, F and H of the Change of registration details form. Make sure you write your current email address in section D so we can notify you when your details have been updated.
Attach evidence of your approved appointment to a formal position in the NFP to the form. This could include meeting minutes recording your appointment or a letter from the board or committee confirming your role.
Although most forms are processed in 4 weeks, it can take up to 12 weeks for us to confirm your details have been updated via the email address you provided on the form. If you need access to Online services for business to meet obligations, like lodging the NFP self-review return, it's important you submit the form as soon as possible so you can lodge by the due date.
Once your details are updated, make sure you keep them current. It's much faster to update your associate details onlineExternal Link.
Access Manager
Once you've authorised someone in RAM, use Access Manager to manage their access and permissions for Online services for business and the Australian Business Register (ABR).
RAM determines who can act on behalf of your NFP. Access Manager determines what they can do in certain ATO services. Together, they help ensure the right people have the right level of access.
This allows you to control the functions they can access and helps protect your organisation's information.
It's important that a principal authority or authorisation administrator regularly reviews authorisations in RAM and permissions in Access Manager to ensure access reflects current roles and responsibilities. If someone changes roles, check their permissions in Access Manager are still appropriate. If someone leaves the organisation or no longer requires access, remove their authorisation in RAM. Updating or removing their authorisation promptly helps protect your organisation's information and maintain appropriate controls.
ABN details
Your NFP's ABN details include your ABR associates and contacts. If your authorised associates or contacts are not updated, former employees or volunteers may retain access to your NFP’s accounts, increasing the risk of unauthorised activity or fraudulent refund claims on behalf of your organisation.
Other important details include your email and postal address, which enables us to provide timely and important updates that impact your NFP.
You must notify us of changes to your ABN details within 28 days of those changes occurring or becoming aware of the changes. You can update your ABN details:
- online on the ABRExternal Link
- by phone, or
- by using the Change of registration details (NAT 2943) paper form.
When to review access
As well as conducting regular reviews, you should review your permissions whenever someone changes roles. This is particularly important when key personnel change, including treasurers, office bearers, committee members and employees.
You can use our Handover checklist for not-for-profit administrators to help guide you through this process. It covers:
- updating ABN registration details including associates, authorised contacts and addresses
- providing access to key documents, online tools, and a list of useful contacts
- handing over legal and tax information, including details of the NFPs legal structure, reporting obligations and governing documents.
Finally, it should be clear who has overarching responsibility for managing permissions and access to online services for your NFP. Procedures should be in place to hand this responsibility on whenever the previously responsible person changes roles or leaves the organisation.
By regularly reviewing your ABN details, RAM authorisations and Access Manager permissions, you can avoid delays, maintain access to ATO services and ensure the right people can act on behalf of your NFP.
Appointing someone to act on your NFP's behalf
You may choose to work with a legal practitioner (such as a lawyer) or tax practitioner (such as a BAS or tax agent). They must be properly nominated as authorised to deal with us on behalf of your organisation before they can contact us or sign application forms for your organisation.
If you are engaging a legal practitioner, either you need to advise us that they will be representing you, or they must provide us with written advice of their appointment on their firm's letterhead. Learn more at Client record administration.
If you are engaging a tax practitioner, you will need to link them to your organisation in Online services for business. Find out how at Agent nomination.
Make sure you remove these authorisations when you stop using their services.
Stay informed
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