We're expanding client-to-agent linking for sole traders and individuals. This helps ensure only authorised agents can access your tax records and act on your behalf. It protects your information by reducing the risk of identity fraud and unauthorised access.
What's changing
Client-to-agent linking will introduce a new authorisation step when you engage a new agent or change the authorisations given to an existing agent.
Unlike the current process other ABN entities use, agents will initiate the linking process. You'll then need to provide authorisation through ATO online services for individuals or the ATO app before your agent can access your tax record and act on your behalf.
We're planning to roll it out in stages starting from March 2027 via a pilot program. If you're a sole trader whose agent is participating in the pilot, you may be asked to use the new linking process from March 2027. This will help us refine the process and make improvements before it's fully rolled out in November.
We're also developing alternative linking pathways for those who can't use digital services or need additional support.
For now, you and your agent can continue using the existing authorisation and access arrangements, which remain unchanged.
Why it matters
Client-to-agent linking will:
- help ensure only authorised agents can access your tax information
- give greater visibility and control over who can access your tax records
- reduce the risk of identity-related fraud and unauthorised access
- support a more secure and trusted digital environment.
Need more information
We'll use a range of communication channels to keep registered agents, tax professionals, industry groups, individuals and sole traders informed with timely information.
We'll publish guidance and support materials before the broader rollout to help you and your agent understand what to do and prepare.
Find out more about client-to-agent linking for individuals and sole traders.
Keep up to date
We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.
Explore more articles in our Small business newsroom.
Subscribe to our free:
- monthly Small business email newsletterExternal Link
- email notifications about new and updated information on our website – just select the Business and organisations category to get updates relevant to you, including more articles like this one.