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Think before you link - Client-to-agent linking for entities

You must link to the correct account level when adding your client to your client list.

Published 8 November 2023

Find out how to correctly add your client to your client list after their agent nomination is completed and avoid inadvertently de-linking other authorised agents. This will avoid the need for your client to complete any additional nominations.

From 13 November, client-to-agent linking will apply to all types of entities with an ABN, excluding sole traders. Clients will need to nominate you as their agent before you can add them to your client list when they:

  • first engage you to represent them
  • provide extra authorisation to you as their existing authorised agent (for example, you start representing them for a new obligation, such as income tax).

Feedback from the initial rollout identified that sometimes agents add clients to their client list for the wrong account and remove access for another authorised agent.

You must only link at the authorised account level when adding a client to your client list.

If you add yourself to an account that you are not the authorised agent for and remove an existing BAS agent that shouldn't be removed:

  • your client will need to complete additional agent nominations to allow the removed agent to relink, and for you to add at the right account again, and
  • lodgment deadlines could be missed such as STP reporting or penalties for not paying super through the small business superannuation clearing house on time.

Follow the tip below on how to add a client to your client list correctly and avoid the consequences.

Link at the correct account level

Only link at the account level you're authorised to represent your client for.

Income tax account -

  • only add the income tax account. You don't need to add other accounts or roles, except if you are representing your client for FBT to access FBT lodgment concessions.
  • you must use the TFN to add the client to your client list. If you add a client with their ABN, you won't have the option to choose the income tax account.
  • do not select the activity statement account (this is not necessary; you will have access to all accounts and roles at the income tax account).

Do not remove another agent unless you are authorised to by your client.

  • If you link to an account with an existing agent, you'll remove that agent. For example, your client may have an existing BAS agent authorised at their activity statement account.
  • If you remove a BAS agent, you could cause that agent to miss lodgment deadlines on behalf of the client, for example STP reporting or BAS lodgments.

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