Permissions for business and tax professionals

Access Manager permissions that apply to business and tax professionals and the online service they provide access to.

Last updated 14 November 2023

Who permissions apply to

The permissions in the following table apply to:

business – the business itself
business to business – a business acting on behalf of another business using the business appointment's function
registered tax and BAS agents with a client in focus.

Accounts and payments

Table 1: Category – accounts and payments
Activity or form	Permissions required	Transaction	Online services	Notes
Account summary	Account details	View	OSB OSFA	n/a
Tax accounts	Account details	View	OSB OSFA	n/a
Superfund Administration Account	SoA	View	OSB OSFA	Limited to ABNs belonging to SoA with APRA funds, RSA providers, EPSSS or businesses linked to them
Refunds	Refund request Action own mail	Add / Update	OSB OSFA	n/a
Transfer requests	Transfer request Action own mail	Add / Update	OSB OSFA	Non-BAS agent functionality
Payments	Account details Make payments Financial and payment details	View Add / Update Add / Update	OSB OSFA SBR	n/a
Payment arrangements	Payment plans Account details Make payments	Add / Update	OSB OSFA SBR	Includes Add / Update financial and payment details

Lodgment

Table 2: Category – lodgment
Activity or form	Permissions required	Transaction	Online services	Notes
Activity statements	Activity statement Registration Account details	View Prepare Lodge Revise View	OSB OSFA SBR	n/a
Annual Investment Income Report	Annual Investment Income Report	Prepare Lodge	OSB OSFA SBR	n/a
Attribution managed investment trust return	Attribution managed investment trust return	Prepare Lodge	SBR	n/a
Certificate of Coverage request	Certificate of Coverage request	View Prepare Lodge Revise	OSB OSFA SBR	n/a
Closely held trust beneficiary reports Includes TFN Report and TFN Withholding report	Closely held trust beneficiary reports	Prepare Lodge	SBR	Non-BAS agent functionality Includes TFN Report and TFN Withholding report
Common Reporting Standard (CRS) statement	Common Reporting Standard (CRS) statement	Prepare Lodge	OSB OSFA SBR	Access is not available using Business Appointments Non-BAS agent functionality
Community Housing Annual Report	Community Housing Annual Report	Prepare Lodge	OSB	Access is not available using Business Appointments
Consolidated group notification	Consolidated group notification	Prepare Lodge	SBR	Non-BAS agent functionality
Country by Country Report	Country by Country Report	Prepare Lodge	OSB OSFA SBR	n/a
Direct Debit	Direct Debit	Prepare Lodge	SBR	Excluding BAS agents
Early stage innovation company report	Early stage innovation company report	Prepare Lodge	OSB OSFA	n/a
Electronic Payments systems transaction report	Electronic Payments systems transaction report	Prepare Lodge	OSB OSFA	n/a
Electronic Portability Form	Electronic Portability Form	View	OSFA	n/a
Employee Commencement form	Employee Commencement form	View Prepare Lodge	OSB OSFA SBR	Employee commencement form access is required for stapled super fund requests
Employee Share Scheme annual report	Employee Share Scheme annual report	Prepare Lodge	OSB OSFA	n/a
Excise Claim	Excise forms	View Prepare, Lodge Revise	OSB OSFA	n/a
Excise Duty Return	Excise forms	View Prepare Lodge Revise	OSB OSFA	n/a
FBT Return	FBT Return	Prepare Lodge	SBR	Fringe benefits tax
Foreign Account Tax Compliance Act (FATCA)	Foreign Account Tax Compliance Act (FATCA)	Prepare Lodge	OSB SBR OSFA	n/a
Fuel tax credits non-business (FTCN)	Excise forms Financial and payment details	View Prepare Lodge Add / Update	OSB OSFA	n/a
Further information	Objection and private ruling applications View and action own mail	Prepare Lodge View	OSB OSFA	Access is not available using Business Appointments
General Purpose Financial statements	General Purpose Financial statements	Prepare Lodge	OSB OSFA	Non BAS agent functionality
GST Property credits	Accounts	View	OSB OSFA	n/a
Income tax history and copy of return	Account	View	OSB	n/a
Lodgment deferrals	Registration View and action own mail	Add/update	OSFA	n/a
Merchants Point of Sale transactions reporting	Merchants point of sale transactions reporting	View Prepare Lodge	OSB OSFA	n/a
Non-Individual income tax return	Non-Individual income tax return	Prepare Lodge	SBR	Non-BAS agent functionality
Objection and Private Ruling	Objection and private ruling applications View and action own mail	Prepare Lodge View	OSB OSFA	Access is not available using Business Appointments
PAYG Payment Summary	PAYG Payment Summary	Prepare Lodge	SBR	Access is not available using Business Appointments
Petroleum Stewardship for Oil (PSO) claim	Excise Forms Financial and payment details	View Prepare Lodge Add / Update	OSB OSFA	n/a
Private Health Insurance Report	Private Health Insurance Report	Prepare Lodge	OSB OSFA	Available to ABNs belonging to a private health insurance fund
Reported Transactions	Accounts	View	OSB OSFA	n/a
Statement of Tax	Account	View	OSB OSFA	n/a
Taxable Payment Annual Report	Taxable Payment Annual Report	Prepare, Lodge	OSB OSFA	Access is not available using Business Appointments
Transfer balance Account Report	Transfer balance Account Report	Prepare Lodge	OSB OSFA SBR	Non BAS agent functionality
TFN declaration	TFN declaration	Prepare Lodge	OSB OSFA SBR	Access is not available using Business Appointments
Transfer of shares and units	Transfer of shares and units	Prepare Lodge	OSB OSFA	Non-BAS agent functionality

Manage employees

Table 3: Category – manage employees
Activity or form	Permissions required	Transaction	Online services	Notes
STP Reporting	Payroll event	View	OSB OSFA SBR	n/a
STP Deferrals and Exemptions	Payroll event	Lodge	OSB OSFA SBR	n/a
Small Business Super Clearing House	Small Business Super Clearing House	View Lodge	OSB OSFA SBSCH	n/a
COVID-19	Registrations Financial and payment details	View Lodge Add/Update	OSB OSFA	n/a

Communication

Table 4: Category – communication
Activity or form	Permissions required	Transaction	Online services	Notes
Secure Mail	View and action own mail	View	OSB OSFA	Access is not available using Business Appointments
Secure Mail Admin access	Access other users mail	View	OSB OSFA	Access is not available using Business Appointments
History	Communication history	View	OSB OSFA	n/a
Preferences	Registration	View	OSB	n/a
Your dealings	n/a	Default view	OSB OSFA	n/a

Profile

Table 5: Category – profile
Activity or form	Permissions required	Transaction	Online services	Notes
Business details	Registration	View Add / Update	OSB OSFA ABR	n/a
Business addresses	Registration	View Add / Update	OSB OSFA	n/a
Email addresses	Registration	View Add / Update	OSB OSFA	n/a
Authorised contacts	Registration	View Add / Update	OSB OSFA	n/a
Agent	Registration	View	OSB	n/a
Associates	Registration	View	OSB OSFA ABR	n/a
Financial institution details	Registration Financial and payment details	View Add/Update	OSB OSFA SBR	n/a
Manage card details	Financial and payment details	Add/Update	OSB OSFA	n/a
Tax registration	Tax roles	View Add/Update	OSB OSFA ABR	n/a

Tax practice administration

The permissions in the table below are available if an ABN is associated with a registered agent number (RAN). Access can be granted to:

the client – give users access to your clients as a registered agent
a RAN – only applies to users who have been given access to the RAN within Access Manager
restricted clients – clients can be set as restricted clients in Access Manager and only users with permission to access a restricted client or all restricted clients can access these.

Table 6: Permissions for tax practice administration
Activity or form	Permissions required	Transaction	Online services	Notes
Access to all restricted clients	Access to all restricted clients	None	OSFA SBR ABR	n/a
Trust account details	Trust account details	None	SBR	Includes EFT reconciliation reports and lodgement performance reports
View Agent reports including usage reports	View Agent reports	None	SBR	This includes Usage reports
Client List - bulk download	Client List - bulk download	None	OSFA	n/a
Reports	Reports	View	OSFA SBR	Includes client list reports and client lodgment reports
Clients	Clients	View Add Update	OSFA SBR ABR	n/a

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