Client-to-agent linking is an important security measure that helps ensure only authorised agents can access a client's tax information and act on their behalf. It currently applies to entities with an ABN (excluding sole traders) and has strengthened protections against identity-related fraud and unauthorised access.
Applying client-to-agent linking to individuals and sole traders builds on the existing framework and will introduce a new authorisation step when a client:
- engages a new agent
- changes the authorisations provided to an existing agent.
The process for individuals and sole traders will be agent-initiated. This means the agent will start the process by sending a nomination request using Online services for agents or practice software. The client will then receive notification of this request in the ATO app (if registered) or myGov (if linked to the ATO) and must provide authorisation through ATO online services or the ATO app before the agent can add the client to their practice list.
Alternative linking pathways are being developed for taxpayers who are unable to engage digitally or require additional support.
The change will:
- help ensure only authorised agents can access their client’s tax information
- reduce the risk of identity–related fraud and unauthorised access
- provide greater visibility and control for individuals over who can access their tax records
- support a more secure and trusted digital environment for clients and agents.
To support this new process, we've launched a dedicated webpage for tax professionals. The page will be the central source of information and will be updated regularly with:
- implementation milestones
- guidance, and
- other important updates as the program progresses.
We encourage you to bookmark ato.gov.au/CALAnnouncement and check it regularly for the latest information.
Get involved
A pilot program is expected to commence in March 2027, ahead of full implementation in November 2027.
We're inviting registered tax and BAS agents who represent individuals and sole traders to express their interest in participating in the pilot. Participating will give you the opportunity to prepare your practice and clients for the upcoming changes, gain early experience with the new process, provide direct feedback and receive dedicated ATO support.
To learn more and submit an expression of interest, visit ato.gov.au/CALpilot.