About the pilot
Client-to-agent linking is expanding to individuals and sole traders.
Client-to-agent linking is a key security measure that helps ensure only authorised agents can access client information and act on a client's behalf. It strengthens protections against identity-related fraud and unauthorised access, helping protect both taxpayers and tax professionals.
Before we implement client-to-agent linking for individuals and sole traders, we'll pilot the end-to-end process with selected registered agents and the individual and sole trader clients they onboard
The pilot will run from March to October 2027, ahead of broader implementation in November 2027.
Participants will help us test the process and refine communications and support arrangements to ensure the experience is effective and easy to use.
If you use practice software, and your digital service provider has updated their software to support client-to-agent linking for individuals and sole traders, your software can be used for the pilot.
If your software has not been updated, you can still take part in the pilot by using Online services for agents.
We'll continue to consult with agents and industry representatives to ensure we take agent and taxpayer needs into account.
Why participate?
Participating in the pilot gives you an opportunity to prepare your practice and clients for the upcoming changes before broader implementation. As a pilot participant, you'll receive dedicated support from us while testing the process, allowing you to identify and resolve issues early, understand how the changes may affect your practice and clients, and build confidence before implementation.
You'll have the opportunity to:
- gain early experience with the client-to-agent linking process
- provide direct feedback
- test communications, guidance, and support materials
- engage directly with ATO subject matter experts
- help ensure the process is practical and effective for agents and their clients.
Expressions of interest for the pilot
We're seeking expressions of interest (EOI) from registered tax agents and BAS agents who represent individuals and sole trader clients.
To submit an EOI:
- complete the Client-to-agent linking pilot EOI form (NAT 75858, PDF 190KB)This link will download a file
- email the completed form to ClientToAgentLinkingPilot@ato.gov.au with the subject line ‘EOI – Client-to-agent linking pilot'.
Completing an EOI does not guarantee participation in the pilot. We will review participant applications and select a representative mix of practices and client types to ensure broad representation across the profession.
Expectations of participants
Agents will actively contribute to the pilot and abide by the ATO consultation framework.
As a participant, you will:
- test the client-to-agent linking process for individuals and sole traders
- assess the effectiveness, usability and accessibility of the process
- identify barriers to successful linking and opportunities for improvement
- provide feedback
- review and test communication and education materials
- identify impacts on your practice and clients
- engage professionally and in good faith
- disclose and appropriately manage any conflicts of interest.
Time commitment for participants
The pilot will run from March to October 2027, with participants joining in phases during this period. While participants may start at different times, they're expected to remain engaged until the conclusion of their agreed involvement, up to October 2027.
Participants should be prepared to test business processes and provide feedback throughout the pilot. Further information about expected time commitments will be provided to successful applicants.
Support
Participating agents will have access to a dedicated support team throughout the pilot. The team will assist with pilot activities, answer questions and help resolve issues identified during testing so feedback can be addressed quickly.
Payment
Participating agents will not be paid or reimbursed for the cost of their time.
What happens after I apply?
We'll assess applications and contact successful applicants with further information about participation requirements and pilot activities.