Giving your accountant access to your ATO information should be straightforward, but the process can be confusing when you are setting up a new relationship, changing agents or managing several business entities. The ATO’s client-to-agent linking process is designed to give businesses more control over who can access their tax and superannuation information.
For companies, trusts, partnerships and other eligible entities, the person with authority to act for the business needs to nominate the registered agent before that agent can link the entity to their practice. Understanding the steps early can help avoid delays with BAS lodgments, tax returns, payroll matters and other ATO correspondence.
What “linking your ATO account” actually means
When people refer to linking an ATO account to a tax agent, they may mean one of two different things:
- linking a personal myGov account to ATO online services, so an individual can view their own tax information; or
- nominating a registered tax agent, BAS agent or payroll service provider to act for a business entity through the ATO’s client-to-agent linking process.
The second process is the focus here. It is an authorisation step for an entity to nominate an agent. It is not simply a matter of giving your accountant your tax file number, ABN or a signed authority.
The ATO requires entities with an ABN, other than sole traders, to nominate a registered agent when they engage a new agent or change the authorisations given to an existing agent. This includes many common structures, such as companies, partnerships, trusts, not-for-profits, joint ventures and cooperatives.
Sole traders are treated differently under the current process. If you are a sole trader, or an individual seeking help with a personal tax return, your tax agent will let you know what information and authority they need to be appointed. Do not assume that the business nomination steps apply to your personal tax affairs simply because you have an ABN.
It is also worth remembering that an agent nomination does not give an accountant unlimited authority to make every business decision for you. It allows the registered agent to establish the ATO relationship needed to act for you in relation to the agreed tax, BAS or payroll work. You should still be clear about the scope of services you have asked the agent to provide.
Check who is authorised to complete the nomination
Before starting, make sure the right person is completing the process. For many entities, this will be the individual recognised as the principal authority for the business.
A principal authority is generally the person responsible for the entity who can first establish online access for it. Depending on the structure, this may be a director, trustee, partner, public officer or another person recorded with the appropriate authority. The correct person can then manage access and authorisations for the entity.
This can be an important issue for businesses with several owners or complex structures. For example, a director may assume they can nominate an agent for a company, only to find that the business records or online access arrangements need updating first.
Before you begin, have the following ready:
- your accountant’s registered agent number;
- access to your Digital ID;
- authority to act for the relevant entity;
- the correct ABN or entity selected in your online services account;
- a clear understanding of which entity needs to nominate the agent.
If you have a group with a trading company, a family trust and a corporate trustee, treat each entity separately. Even where the same people are involved, each entity can have its own ATO obligations, records and agent relationship.
Your Digital ID is personal to you and should not be shared with an employee, family member, bookkeeper or accountant. A tax agent can guide you through the process, but they cannot complete the nomination in your name.
Set up access before you nominate your agent
If your business has already used ATO Online services for business, you may be able to move directly to the nomination stage. If not, there are usually a few setup steps to complete first.
You will need to establish a Digital ID and connect it to the business through the Relationship Authorisation Manager. This is the government service that helps verify that a person is authorised to act online for a business or other entity.
The general sequence is:
- Set up your Digital ID on your own device.
- Verify your identity to the required level.
- Link your Digital ID to the entity’s ABN through the Relationship Authorisation Manager.
- Access ATO Online services for business.
- Nominate the registered agent.
For an online business link, the ATO states that a principal authority generally needs a Strong Digital ID. If you have a Standard Digital ID, or if your circumstances do not fit the standard online pathway, you may need to contact the ATO for help with linking the business.
This is often where the process takes longer than expected. The issue may not be your accountant’s details at all. It may be that the person attempting the nomination has not yet been recognised as authorised to act for the entity online.
If you are unsure whether your ABN details, company records or business role information are current, it can be sensible to check this before an important lodgment deadline approaches.
How to nominate your tax agent in ATO Online services for business
Once your online access is in place, the actual nomination process is usually short.
Ask your accountant for their registered agent number. This is the number you will use to search for and confirm the correct agent in ATO Online services for business.
From the home page, the ATO’s current process is broadly as follows:
- Select Profile, then Agent details.
- Find the Agent nominations area and select Add.
- Choose the option to search for an agent.
- Enter your accountant’s registered agent number.
- Check the agent details carefully before continuing.
- Complete the declaration.
- Submit the nomination.
After submission, the agent’s details should appear in the Agent nominations area. Take a moment to confirm that you selected the correct practice and entity. This is particularly important where a business has more than one company, trust or partnership.
The nomination itself is a security step. It helps the ATO confirm that the entity has authorised the agent to establish the digital relationship, rather than allowing an agent to add an entity without the client’s involvement.
Do not use a registered agent number supplied in an unexpected email, text message or phone call without independently confirming it with your accountant. Tax and identity information is sensitive, and criminals may use convincing messages to obtain access or prompt action.
What happens after you submit the nomination
Submitting the nomination is not the final step. Your accountant still needs to add the entity as a client through their own ATO systems.
The ATO does not automatically notify the agent when a nomination has been completed. For that reason, it is important to contact your accountant straight after submitting it and let them know which entity you have nominated.
The nomination is available for the agent to action for 28 days. If they do not add the entity within that period, the nomination expires and a new nomination is required. The ATO provides an option to extend a current nomination, but it must be done before the original nomination has expired.
A simple follow-up message can prevent unnecessary back-and-forth. Include:
- the legal name of the entity;
- the ABN, if your accountant has asked for it;
- confirmation that the nomination has been submitted;
- the date it was submitted; and
- any urgent work that needs attention, such as an upcoming BAS or tax return.
Keep in mind that agent nomination is not a replacement for your accountant’s own client identification and engagement procedures. Registered tax and BAS agents may still need to verify who they are dealing with and obtain appropriate authorities before providing services.
Common problems and practical ways to resolve them
Most issues fall into a few familiar categories. Identifying the cause can save time and reduce frustration.
You cannot see the business in online services
This may mean your Digital ID has not been linked to the ABN, or that you do not have the necessary authority for the entity. Check whether another principal authority has already set up access, and whether your role has been correctly recorded.
You are using the wrong entity
Many business owners operate through more than one structure. Make sure you are nominating the agent for the company, trust, partnership or other entity that actually needs assistance. Your accountant can help you identify the correct entity, but only an authorised person can complete the nomination.
The agent’s details do not look right
Stop before submitting. Contact the accounting firm using trusted contact details you already hold and confirm the registered agent number. It is better to pause than to nominate the wrong agent.
The nomination has expired
If the 28-day period has passed and the agent has not added the entity, you will generally need to submit a fresh nomination. If the nomination is still current but more time is needed, check whether the extension option is available and let your accountant know once it has been completed.
You do not have a suitable device or cannot complete the digital steps
Do not ask someone else to use your Digital ID. The ATO provides support options for people who cannot complete the usual online process, including assistance by phone in appropriate circumstances. Your accountant can explain what information you should have ready before seeking help.
A practical example for a growing business
Consider a business owner who operates through a company and has decided to move to a new accounting firm. The firm will handle the company’s BAS, income tax return and ongoing tax advice.
The owner signs the engagement documents and provides the company records. However, the accountant cannot yet access the company’s ATO account because the director has not completed the agent nomination.
The director sets up their Digital ID, links it to the company’s ABN, logs in to ATO Online services for business and nominates the accounting firm using its registered agent number. The director then tells the accountant that the nomination has been submitted.
Once the firm adds the company as a client within the available period, it can proceed with the agreed ATO work. The business owner retains control over who has been authorised, while the accountant can access the information needed to provide the service.
Keep your access arrangements current
Client-to-agent linking is not just an administrative hurdle. It is part of protecting your business’s tax and superannuation information.
Review your agent arrangements when you:
- change accounting firms;
- appoint a new BAS agent or payroll provider;
- add new tax obligations;
- restructure your business;
- acquire or establish another entity; or
- change directors, trustees, partners or other people who manage the entity.
It is also wise to review who has access to your business systems more broadly, including accounting software, payroll platforms, bank feeds and email accounts. Good access controls can reduce the risk of errors, unauthorised changes and identity-related fraud.
The key takeaway is simple: if your company, trust, partnership or other eligible ABN entity is engaging a new registered agent, make sure the right person completes the nomination through ATO Online services for business, then promptly tells the agent it has been done. This helps your accountant get started efficiently while keeping control of your ATO information where it belongs, with you.
This article is general information only and is not personal financial or tax advice. Your circumstances, entity structure and authorisation arrangements may differ. Speak with a registered tax agent or accountant, such as, for guidance tailored to your situation.