Client-to-agent linking in online services
The ATO is further strengthening the security of their online services to help protect tax agents and their clients against fraud and identity-related theft.
From 13 November 2023, all types of entities with an ABN excluding sole traders will need to nominate their tax agents before their agents can add them to their client lists. These businesses will need to use the new agent nomination feature in Online services for business when they:
engage a new tax or BAS agent or payroll service provider 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 or a new entity in their group).
Existing client links aren't affected.
Further details:
source - ATO
