Why we're extending client-to-agent linking
We progressively deployed client-to-agent linking in 2022 and 2023 to all entities with an ABN (excluding sole traders) to strengthen the security of the tax and super system.
It was introduced in response to fraud activities, where agents' digital credentials were being compromised by unknown third parties, who were:
- linking taxpayers as clients without authorisation
- lodging false business activity statements and updating bank account details without authorisation
- viewing sensitive taxpayer information.
Client-to-agent linking has successfully prevented this fraudulent activity in the ABN entity market, and we're now applying this process to individuals and sole traders to strengthen security and prevent fraud.
The client-to-agent linking process will only apply when an individual or sole trader wants to appoint a new registered agent or is changing the authorisations given to an existing agent, and will:
- help ensure only authorised agents can access a client's tax information
- reduce the risk of identity theft and fraudulent activity
- provide greater visibility and control for individuals over who can access their tax record.
This change supports a more secure and trusted digital environment for both agents and their clients.
How client-to-agent linking will work
Under the new client-to-agent linking model for individuals and sole traders:
- agents initiate a client nomination request through Online services for agents or their practice software
- clients review and confirm the request in the ATO app or Online services for individuals (which is accessed through myGov)
- once confirmed, the agent can then add the client to their client list and access their tax record
- assisted and non-digital pathways are being developed for taxpayers who are unable to engage digitally or require additional support.
We're introducing an agent-initiated linking process after consultation showed it was the preferred approach for agents and was likely to provide a simpler experience for individuals and sole traders. This approach has been designed specifically for individual and sole trader client relationships and does not replace or change the existing client-to-agent linking process for ABN entities.
Implementation timeline
We're planning a staged rollout for individuals and sole traders:
- March 2027 – pilot phase, where selected registered agents, and the individual and sole trader clients they onboard, will participate in a pilot of the new client-to-agent linking process.
- November 2027 – full deployment, where client-to-agent linking will become the only way for registered agents to add new individual and sole trader clients to their client list.
Pilot phase
The pilot will help us:
- validate the agent-initiated client-to-agent linking process in practice
- identify improvements before full implementation.
We're now seeking expressions of interest (EOI) from registered tax and BAS agents to participate in the pilot.
Next steps
No action is required at this stage. Existing agent authorisation and access arrangements remain unchanged while we refine the new client-to-agent linking process for individuals and sole traders.
We'll publish guidance and support materials ahead of broader implementation.
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