How to review your client list
It is important to undertake regular reviews of your client list to add any new clients and remove those you no longer represent.
You can review, add and remove clients from your client list online using Online services for agents or the practitioner lodgment service.
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.
Once you have notified us, you can use Online services for agents to view copies of their:
- past income tax notices of assessment from 2004–05 onwards
- tax returns lodged after 2010.
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.
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 For clients you no longer represent, you also need to remove the client via Online services for agents or the practitioner lodgment service.
Before you remove a client, you must remove your contact details from their record to avoid unnecessary contact from us about previous clients. Make sure you remove your practice from all your client's roles.