Effective from 13 November 2023, the agent nomination process will apply to all types of entities with an ABN excluding sole traders. This includes entity types such as:
- companies including strata title bodies
- partnerships
- trusts
- not-for-profits
- joint ventures
- cooperatives
- self-managed super funds (SMSFs)
- APRA-regulated superannuation funds.
The new requirement does not currently apply to individual taxpayers or sole traders.
WHEN TO COMPLETE THE NOMINATION PROCESS
You only need to nominate an agent if the change applies to you, and you are either:
- engaging a new registered tax or BAS agent, or payroll service provider to represent you
- changing the authorisation of an existing agent (for example, they start representing you for a new obligation, such as income tax or a new entity in your group).
If you are already represented by a registered agent and you don't make changes, you don't need to do anything.
WHAT YOU NEED TO DO
You need to nominate your registered agent in Online services for business before they can access your account and act on your behalf.
To nominate your agent, follow these steps in How to nominate an agent in Online services for business. They will lead you through the nomination process and help you set up Online services for business if you have not done so already.
If you need support, you can contact the ATO on 13 28 66 or your registered agent. Your registered agent can't do the agent nomination process on your behalf in online services. However, they can help you understand what to do.
NOTIFYING YOUR AGENT
Once you have submitted your nomination, notify your nominated agent that they are authorised to add your business or organisation as a client or add additional tax accounts.
The agent has 28 calendar days to add you as a client before the nomination expires. If a nomination has expired, you won't be able to extend it. You will need to resubmit a new nomination.
The agent you have authorised will not receive an automated system notification about the nomination, so it is important you advise them when it has been submitted.