Reviewing your client list is important
It is important to regularly review your client list to add new clients and remove those you no longer represent.
Keeping your client list up to date will help:
- your practice to concentrate on lodgments for clients who use your services
- ensure that taxpayers who no longer use your services are not included in your lodgment performance calculation
- avoid unnecessary contact from us about previous clients.
How to add and remove clients
You can view, add and remove clients from your client list using Online services for agents or the practitioner lodgment service (PLS).
The client lists produced by these online services may provide different views of your clients’ details.
Adding new clients
Your authority to act on behalf of a new client for lodgment purposes only takes effect from the day we receive notice. To ensure new clients are covered by your lodgment program for 2024–25, you must notify us of your authority to act by 31 October 2024. You cannot notify us on the next business day.
If you accept a new client for income tax purposes after 31 October 2024, you should check the lodgment due date for the client on your client list. If they were previously a self-preparer, they will not be covered by your lodgment program and may need to lodge by an earlier due date.
If your client has one or more prior year tax returns overdue, their due date is 31 October 2024.
Once you have added a new client to your client list, you can use Online services for agents to view copies of their:
- past income tax notices of assessment from 2004–05 onwards and
- copies of their tax returns if lodged after 2010.
Removing clients
Lodging a final return or completing a non-lodgment advice does not remove the client from your list. For clients you no longer represent, you also need to remove them using Online services for agents or the Practitioner lodgment service.
Before you remove a client, you must remove your contact details from all your client's roles. This includes removing your practice's email, phone number, business and postal address, financial institution account details and your name from their authorised contacts. This will avoid unnecessary contact from us about previous clients.