Primary contact
A primary contact (previously known as an entity representative) can:
- access all roles on their client's account
- add, remove and update the list of authorised contacts.
Primary contacts must be able to establish their identity at contact.
Different entity types will have different primary contacts. The following table shows the primary contact for each entity type.
Entity type |
Primary contact |
|---|---|
Individuals |
Only that individual |
Company or incorporated association |
Only the public officer Directors are authorised contacts. |
Deregistered company |
See more about deregistering a company. |
Unincorporated association or body of persons (for example, sporting club, social club or trade union) |
Office holder – they are a member of the committee of management and hold one of these positions:
Public officer – must be appointed if the association or body is carrying on a business. |
School (unless operating as a company) |
Principal |
Partnership |
Named partners only |
Trust |
Trustee for the trust If the trustee is a company, it is the public officer. If the trustee company isn't registered with us and therefore doesn't have a public officer, it is the director of the trustee company as listed with the Australian Security & Investments Commission (ASIC). |
Superannuation entity |
Trustee for the entity If the trustee is a company, it is either the public officer or the board of directors (or a person appointed by them) where there is no legal requirement for a public officer to be appointed. |
Deceased estate |
Executor or administrator of the deceased estate where probate or letters of administration has been granted. We consider this person as the legal personal representative. Note: Due to the restrictive nature of the disclosure provisions, we will not record an executor without grant of probate as an authorised contact on the deceased person’s record. |
Government agency or entity (except schools) |
Chief executive officer |
Public officer
The public officer of a company is the person we normally deal with for the entity's tax affairs such as record keeping and submitting company returns.
Appointing a public officer
The company’s rules or articles of association determine who can appoint a public officer. This is a decision to be made by the company. In some cases, it may be made by a director or board of directors.
A public officer must be appointed within 3 months of the entity commencing business or deriving income in Australia.
Criteria for being a public officer
A public officer must be an individual who meets all the following criteria:
- They are 18 years old or over.
- They ordinarily live in Australia.
- They understand the nature of the appointment.
The public officer must be:
- recorded as the public officer for the entity on ATO systems
- able to establish their identity at contact.
Notifying us when a public officer is appointed
The notification of appointment must include:
- the public officer's name
- a contact address.
For new registrations, an individual authorised under the rules or articles of association of the company can notify us when a public officer is appointed.
For new appointments or notification of an update to public officer details, an individual must meet all the following criteria:
- They have been previously identified as the primary or authorised contact for the company.
- They can establish their identity at contact.
- They can provide a declaration they are authorised either
- by the company’s rules or articles to make the change
- to provide the information on behalf of the authorised person (including notification of the appointment of a public officer).
The new public officer can request the change if they provide evidence of their appointment. See how to update contact details.
Authorised contact
Primary contacts can authorise someone to act on their behalf for some or all of the entity's tax affairs.
Authorised contacts cannot add, remove or update an entity's authorised contacts unless they have been given authority to act on behalf of the entity in this capacity. The authorised contact must declare they have been given this authority (and have evidence of this). Otherwise, this authority is restricted to the primary entity.
However, in the case of a company, a person other than the primary contact may be entitled to access all roles on an account and to add, remove and update the list of other authorised contacts.
To do so, they must meet the following criteria:
- They can be identified as the authorised contact for the company.
- They can establish their identity at contact.
- They can provide a declaration they are authorised either
- by the company’s rules or articles to make the change
- to make changes on behalf of the authorised person (including notification of the appointment of a public officer).
Criteria for being an authorised contact
Authorised contacts must be:
- recorded as an authorised contact for the entity
- able to establish their identity at contact.
Examples of authorised contacts include:
- directors
- registered tax agents
- registered BAS agents
- legal practitioners (includes barristers and solicitors)
- insolvency practitioners (includes liquidators, company administrators or trustees in bankruptcy)
- custodian organisation (for certificate of residency or overseas tax relief request only)
- power of attorneys
- debt management firms
- financial counsellors
- guardians
- family members or friends.
See how to update contact details.
Registered tax professionals
Registered tax professionals may be authorised contacts for their clients.
Registered tax agents
Registered tax agents have authority to access all roles on their clients' accounts. They can also add, remove and update the list of authorised contacts if they have been given authority in this capacity. This excludes deceased estates.
The registered tax agent must be:
- recorded on the account for the entity
- able to establish their identity at contact.
If the registered tax agent is not recorded on an account, they must:
- be able to establish their identity at contact
- provide a declaration that they have a current signed authority to act on behalf of the taxpayer.
Registered BAS agents
A BAS agent's authority to act for the taxpayer is much more restricted than a registered tax agent's authority. It is limited to dealings with us in relation to a BAS provision.
Temporarily appointed tax professionals or specialist tax advisers
As a short-term authorised contact to assist in specific matters like audits, objections or GST matters, registered tax agents or primary contacts may appoint a registered tax professional, such as a:
- public trustee
- insolvency professional
- sub-contracts auditor
- specialist tax adviser.
Temporarily appointed registered tax professionals and specialist tax advisers cannot add, remove or update any details contained on the account. They can only access information contained on the account they have been given authority to access.
When a registered tax agent or primary contact notifies us of this appointment, we need the:
- name of the contact
- specific role (or roles) they will be the contact for
- time period for the authority.
Notifying us of a temporarily appointed tax professional
A registered tax agent or primary contact may give us a verbal declaration by phone or letter to authorise the temporary appointment of a registered tax professional or specialist tax adviser.
The original registered tax agent or primary contact must notify us when the authority finishes. This can be by phone or letter.
How to update contact details
Work out how to update contact details for:
You cannot add or update public officer details with us over the phone.
Work out roles and responsibilities of primary and authorised contacts and who is authorised to appoint them.