Who needs to nominate an agent
All entities with an ABN (excluding sole traders) must nominate an agent when:
- engaging a new registered agent (that is, a tax or BAS agent, or payroll service provider)
- changing the authorisations they give their existing registered agent; for example, when an agent starts representing an entity for a new obligation (such as income tax or a new entity within a group).
These entities include:
- companies (including strata title bodies)
- partnerships
- trusts
- not-for-profits
- joint ventures
- cooperatives
- self-managed superannuation funds (SMSFs)
- APRA-regulated superannuation funds.
You don't need to do anything if:
- your entity is already represented by a registered agent, and
- you don't make any changes.
Who doesn't need to nominate an agent
At this stage, you do not need to nominate an agent as part of client-to-agent linking if:
- you are a sole trader
- you are an individual
- your entity does not have an ABN (except for a very small number of public and multinational entities that were included in the client-to-agent linking pilot program).
Why client-to-agent linking is required
We take the security of your personal information seriously.
Client-to-agent linking helps keep your personal information safe and protects you against identity-related fraud and theft. It ensures only your nominated agent can access your information and act on your behalf for your tax and super affairs.
For more information, see Why client-to-agent linking?
The client-to-agent linking timeline
We have implemented client-to-agent linking progressively, as follows:
- From 19 June 2022 – a pilot program which included Top 100 and Top 1,000 public and multinational businesses.
- From 13 December 2022 – remaining public and multinational businesses and businesses in the Top 500 privately-owned wealthy groups.
- From 24 February 2023 – government entities (including schools).
- From 13 November 2023 – all types of entities with an ABN (excluding sole traders).
Client-to-agent linking will eventually include individuals, sole traders, and entities without an ABN. We will consult with those affected before this happens.
For further information on the client-to-agent linking process, see Agent nomination.